Correction and Retraction
Jurnal Akuntansi is committed to maintaining the accuracy, integrity, transparency, and reliability of the scholarly record. When significant errors, ethical concerns, or research misconduct are identified in published articles, the Journal will take appropriate corrective action through the publication of a Correction, Expression of Concern, or Retraction, as appropriate.
Corrections
A correction may be issued when an error is identified in a published article that does not invalidate the overall findings, interpretation, or conclusions of the research.
Examples include:
- Typographical or formatting errors;
- Incorrect author affiliation or contact information;
- Errors in references or citations;
- Minor errors in figures, tables, or data presentation;
- Omission of acknowledgments or funding information.
Corrections will be published as a separate document and linked electronically to the original article. The original article will remain accessible, and the correction notice will clearly describe the nature of the changes made.
Expression of Concern
An Expression of Concern may be issued when serious doubts arise regarding the integrity or reliability of a published article, but conclusive evidence is not yet available.
Examples include:
- Ongoing investigations by institutions or funding agencies;
- Unresolved allegations of research misconduct;
- Concerns regarding data validity or ethical compliance;
- Disputes that cannot be resolved promptly.
The Expression of Concern will state the reasons for the editorial concern and remain part of the scholarly record until a final decision has been reached.
Retractions
A retraction is issued when an article is determined to be seriously flawed or when publication ethics violations significantly compromise the reliability of the research.
Retraction may be considered in cases involving:
Research Misconduct
- Fabrication of data;
- Falsification of findings;
- Plagiarism;
- Manipulation of images, figures, or results.
Publication Ethics Violations
- Duplicate or redundant publication;
- Unauthorized publication;
- Peer-review manipulation;
- Undisclosed conflicts of interest that significantly affect the research.
Major Errors
- Significant methodological or analytical errors;
- Invalid conclusions resulting from mistakes in data processing or interpretation.
Ethical Violations
- Lack of required ethical approval;
- Violation of participant confidentiality;
- Serious breaches of research ethics.
Retraction Procedure
When concerns are raised regarding a published article, the Journal will:
- Conduct a preliminary assessment of the allegation;
- Contact the corresponding author and co-authors;
- Request additional information, explanations, or original data where necessary;
- Consult reviewers, editorial board members, or independent experts;
- Communicate with relevant institutions or funding agencies when appropriate; and
- Make an editorial decision based on the available evidence.
Authors will be given an opportunity to respond before a final decision is made.
Publication of Retraction Notices
Retraction notices will be published promptly, be freely accessible to all readers, be linked to the original article, clearly identify the reason(s) for retraction, state who initiated the retraction (authors, editor, publisher, or institution), and preserve the integrity of the scholarly record.
The original article will remain available online with a clear watermark or indication that the article has been retracted.
Author-Initiated Corrections and Retractions
Authors are expected to notify the Journal immediately if they discover a significant error or inaccuracy in their published work.
Where appropriate, authors may request:
- A correction for minor errors; or
- A retraction when the reliability of the findings has been compromised.
The Editorial Board retains final authority regarding all correction and retraction decisions.
Editorial Responsibility
The Editor-in-Chief and Editorial Board are responsible for evaluating reported concerns objectively, ensuring due process during investigations, protecting the integrity of the scholarly record, and taking corrective action when necessary. Editorial decisions shall be based solely on the merits of the evidence and in accordance with the Journal's ethical standards.
Post-Retraction Citations
Retracted articles remain part of the scholarly record but should be clearly identified as retracted. Researchers citing retracted articles must acknowledge their retracted status and should not rely on retracted findings as validated evidence.
