Conflict of Interest Policy
Transparency & Editorial Integrity
Conflict of Interest Policy
Summa: Journal of Accounting and Tax requires full disclosure of any interests that may affect research, peer review, or editorial decisions.
The journal follows the principles of the Committee on Publication Ethics (COPE) and the DOAJ Principles of Transparency and Best Practice in Scholarly Publishing. Authors, reviewers, editors, and Editorial Board members must disclose any actual or potential financial or non-financial conflict of interest.
1. What Constitutes a Conflict of Interest?
A conflict of interest is any relationship or interest that could reasonably be perceived as affecting the impartiality, objectivity, or integrity of research, review, or editorial decisions.
| Financial: funding, sponsorship, honoraria, consultancy, employment, stock ownership, or paid expert activity. | Non-Financial: personal relationships, institutional affiliations, academic rivalry, ideological interests, or editorial responsibilities. |
Important: The existence of a conflict does not automatically imply misconduct, but it must be disclosed transparently.
2. Responsibilities
Authors
- Disclose all relevant financial and non-financial interests.
- Include a Conflict of Interest Statement in the manuscript.
- After acceptance, upload the signed disclosure form through Production → Discussion.
If no conflict exists: “The authors declare no conflict of interest.”
Reviewers
Reviewers must disclose conflicts before accepting an invitation and must decline reviews where personal, professional, institutional, or competing interests could affect impartiality.
Editors & Editorial Board
Editors must disclose conflicts and recuse themselves from handling affected manuscripts. The manuscript will be reassigned to another qualified editor where necessary.
3. Evaluation & Management
Disclosed conflicts are reviewed confidentially by the Editorial Office. Appropriate actions may include:
| ✓ Reassigning editors or reviewers | ✓ Requesting clarification | ✓ Publishing a disclosure note |
If an undisclosed conflict is discovered after publication, corrective action may include a correction, expression of concern, or retraction, depending on the seriousness of the case.
4. Transparency & Editorial Independence
Conflict of Interest Statements are published with the article. When no conflict is declared, the published article may state: “No conflicts of interest were declared.”
The Editorial Board and Indonesian Scientific Publication (IDSCIPUB) maintain editorial independence. Advertising, sponsorship, funding, or other commercial arrangements do not influence editorial decisions or article content.
Ethical Guidance & Disclosure Form
This policy is aligned with international principles of transparency and ethical publishing, including guidance from COPE and the DOAJ Principles of Transparency .
↓ Download Conflict of Interest Disclosure Form
