Publication Ethics

Publication Ethics

Summa: Journal of Accounting and Tax is dedicated to upholding the highest standards of publication ethics and actively preventing all forms of publication malpractice. Our Editorial Board bears this responsibility and we do not condone any unethical behavior. All editors, authors, and reviewers are expected to adhere to good publication practices, in line with the COPE Code of Conduct for Journal Editors. The complete guidelines can be found on the COPE website as part of our Core Practices.

 

Authors and Contributors

  1. Authorship : Each author is considered to have agreed to the content and submission process, including obtaining necessary permissions.
  2. Disclosure and Declaration: Authors must provide information on funding, interests, and ethical approvals.
  3. Corresponding Author Role: This author coordinates approvals, manages communications, and ensures transparency.
  4. Author Contributions: We publish a statement of contributions in each manuscript.
  5. Affiliation: The primary affiliation should reflect where the research was conducted.
  6. Authorship Changes: Authors should confirm the correct author list at submission. Changes after submission require approval from all authors.
  7. Author Identification: Authors are encouraged to use their ORCID ID.
  8. Deceased or Incapacitated Authors: Inclusion must be approved by a legal representative.
  9. Confidentiality: All communications with the journal are considered confidential.
  10. Authorship Disputes: Authors are expected to resolve disputes themselves.
  11. AI-Generated Content: AI tools cannot be considered independent authors and their use must be transparently described.
  12. Post-Publication Name Changes: We will update metadata without announcement to protect privacy.
  13. Journal Staff as Authors: Those involved in compiling a manuscript are excluded from editorial decisions on that manuscript.
  14. Ethical Responsibilities: Authors must maintain scientific integrity and respect rejection decisions.
  15. Fundamental Errors: Authors are obligated to correct significant errors upon discovery.
  16. Reviewer Suggestions: Authors may suggest independent reviewers with appropriate contact details.

Source : https://publicationethics.org/authorship 

 

Complaints and Appeals

  1. General Process: Initial complaints are handled by the Editor-in-Chief or responsible editor.
  2. Scientific Content Complaints: The Editor-in-Chief assesses arguments and decides on the appeal process.
  3. Process Complaints: The Editor-in-Chief investigates and provides feedback for improvement.
  4. Publication Ethics Complaints: Guidelines from the Committee on Publication Ethics are followed.

Source : https://publicationethics.org/appeals

 

Conflict of Interest

Authors must disclose all interests that could potentially affect their research. This includes:

  1. Research Grants and Support
  2. Employment and Affiliations
  3. Other Financial and Non-Financial Interests

Source : https://publicationethics.org/competinginterests

 

Post-Publication Discussion

Articles may be removed from our online platform under certain conditions, such as legal infringement or health risks. Removals may be temporary or permanent, with bibliographic metadata maintained.

Source : https://publicationethics.org/postpublication

 

Responsibilities of Reviewers

Reviewers must maintain confidentiality, provide objective and well-supported opinions, and avoid conflicts of interest.

Source : https://publicationethics.org/peerreview

 

Responsibilities of Editors

Editors have full authority over article acceptance, ensure publication quality, and maintain ethical standards.

Source : https://publicationethics.org/management