Allegation of Research Misconduct
Jurnal Akuntansi is committed to maintaining the integrity, reliability, and ethical standards of scholarly publishing. The journal takes allegations of research misconduct seriously and assesses all concerns fairly, objectively, and confidentially, following applicable publication ethics principles and relevant guidance from the Committee on Publication Ethics (COPE).
Definition of Research Misconduct
Research misconduct may include, but is not limited to, fabrication or falsification of research data, plagiarism, inappropriate manipulation of images or research results, unethical research practices, undisclosed conflicts of interest, authorship misconduct, and other actions that may compromise the integrity or reliability of scholarly work.
Reporting Suspected Misconduct
Any individual may report suspected research misconduct concerning a submitted, accepted, or published manuscript. Allegations should be submitted in writing to the Editor-in-Chief through the journal's official contact channel, clearly identify the manuscript or published article concerned, describe the nature of the allegation in sufficient detail, and include supporting evidence whenever possible.
The Journal will also consider anonymous allegations provided that sufficient and credible evidence is supplied. However, allegations that contain only general accusations without supporting information may not be possible to investigate.
Confidentiality
The Journal shall handle all allegations confidentially and fairly. Information regarding investigations shall be disclosed only to individuals directly involved in resolving the matter or where disclosure is legally required. The identity of complainants will be protected whenever possible. However, complete anonymity cannot always be guaranteed if disclosure becomes necessary for a fair investigation or is required by law.
Fairness and Presumption of Good Faith
All allegations will be assessed objectively and fairly. An allegation does not by itself establish that misconduct has occurred. Authors will normally be given an opportunity to respond to concerns and provide relevant explanations or documentation before the journal reaches an editorial conclusion.
Editorial decisions will be based on available evidence rather than personal, institutional, political, or professional considerations. The journal will also seek to protect individuals who raise legitimate concerns in good faith from inappropriate retaliation.
Procedure for Handling Allegations
- Initial Assessment
Upon receipt of an allegation, the Editor-in-Chief or designated editor shall conduct a preliminary assessment to determine whether the allegation falls within the scope of research misconduct, sufficient information exists to warrant further investigation, and immediate action is necessary to protect the integrity of the scholarly record.
The Journal may request additional information from the complainant before a formal investigation is initiated.
- Preservation of Evidence
Where appropriate, the journal may retain relevant correspondence, manuscript versions, reviewer reports, submission metadata, declarations, images, data files, or other records related to the allegation. Authors may also be asked to provide original data, raw images, analysis files, ethics documentation, informed-consent documentation, research protocols, copyright permissions, authorship records, or other supporting materials necessary to clarify the issue.
Failure to provide requested documentation without reasonable explanation may be taken into consideration during the editorial assessment.
- Investigation Process
When an allegation is deemed credible, the Journal will conduct an appropriate investigation, which may include:
- Reviewing the manuscript and supporting documentation;
- Examining plagiarism detection reports and research records;
- Requesting original datasets or supporting evidence from the author(s);
- Communicating with the corresponding author and co-authors;
- Consulting independent experts, reviewers, or editorial board members; and
- Referring the matter to the relevant institution, funding agency, ethics committee, or regulatory authority when necessary.
All parties involved shall be given a reasonable opportunity to respond to the allegations and provide supporting documentation.
- Editorial Decisions and Corrective Actions
The Journal may take one or more of the following actions depending on the outcome of the investigation.
Before Publication
- Request clarification or explanation from the authors;
- Require corrections or revisions;
- Suspend the review process;
- Reject the manuscript; or
- Refer the matter to the relevant institution or authority.
After Publication
- Publish a Correction;
- Publish an Expression of Concern;
- Retract the article;
- Remove supplementary materials where appropriate; and/or
- Notify indexing services, institutions, and funding agencies.
- Retraction and Expression of Concern
Correction
A correction may be issued when errors are identified that do not invalidate the overall reliability of the research findings.
Expression of Concern
An Expression of Concern may be published when serious allegations are under investigation but conclusive evidence is not yet available.
Retraction
The Journal may retract an article if:
- Research findings are unreliable due to misconduct or major error;
- Evidence of fabrication, falsification, or plagiarism is confirmed;
- Ethical requirements have been violated; or
- The article constitutes duplicate or redundant publication.
Retraction notices shall remain permanently available and clearly identify the reason for the retraction.
- Responsibilities of Authors
Authors are expected to:
- Cooperate fully during investigations;
- Provide original data and supporting records upon request;
- Correct significant errors discovered after publication;
- Promptly notify the Journal of any concerns affecting the validity of their work; and
- Adhere to the highest standards of research integrity and ethical conduct.
Failure to cooperate may result in editorial sanctions.
- Sanctions
Where research misconduct is confirmed, the Journal may impose one or more of the following sanctions:
- Rejection of the manuscript;
- Retraction of the published article;
- Temporary suspension of future submissions;
- Permanent prohibition from submitting manuscripts to the Journal in severe cases;
- Notification of authors' institutions, employers, or funding agencies; and
- Notification to relevant indexing databases and professional organizations.
