Publication Ethics

PUBLICATION ETHICS

CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini is a national academic journal published by the Faculty of Economics and Business, Universitas Riau. The journal was first published in March 2020 and is issued three times a year, in March, July, and November.
The journal is committed to upholding ethical standards in scholarly publishing in accordance with the Core Practices of the Committee on Publication Ethics (COPE), as outlined below.

PLAGIARISM AND RESEARCH MISCONDUCT

The journal prioritizes the originality of all submitted manuscripts. Any violation involving plagiarism or duplicate publication committed by authors will result in the retraction of the published article, and such action will be publicly announced on the journal’s website.

Research misconduct includes, but is not limited to, data fabrication, falsification, citation manipulation, or other unethical practices in conducting, reviewing, or reporting research. When authors are found to have engaged in serious research misconduct related to articles published in the journal, the Editor bears the responsibility to ensure the accuracy and integrity of the scholarly record.

ETHICAL GUIDELINES FOR THE EDITORIAL TEAM

The Editors of CURRENT are responsible for managing the publication process and integrating the roles of authors, reviewers, and journal managers in publishing scholarly work in accordance with scientific and ethical principles. Editors are expected to adhere to the following ethical standards:

  • Taking full responsibility for editorial decisions and continuously improving the quality of the journal.

  • Providing clear author guidelines and manuscript templates.

  • Evaluating manuscripts critically to ensure they are free from ethical violations and assessed honestly, objectively, independently, and based solely on academic merit, without discrimination based on nationality, ethnicity, political belief, race, religion, gender, seniority, or institutional affiliation.

  • Ensuring that the peer-review process is conducted in a thorough, transparent, objective, fair, and double-blind manner.

  • Ensuring that all published manuscripts have undergone review by qualified peer reviewers.

  • Selecting reviewers whose expertise matches the subject matter and who have no conflicts of interest.

  • Rejecting manuscripts without peer review if they fall outside the journal’s scope or fail to meet minimum quality standards, but not on the basis of the author’s background or institutional affiliation.

ETHICAL GUIDELINES FOR PEER REVIEWERS

Peer reviewers play a critical role in the scholarly publication process by providing expert evaluations of manuscripts within their field of expertise. Reviewers are expected to adhere to the following ethical principles:

  • Conduct reviews honestly, objectively, impartially, and independently, with commitment to scientific truth.

  • Critically assess the content of manuscripts based on their expertise, remain open to new ideas, maintain confidentiality, avoid personal gain, and demonstrate a constructive attitude toward improving the quality of the manuscript.

  • Assist editors in determining the suitability of manuscripts for publication and support authors in improving their work.

  • Uphold fundamental principles of scientific rigor and analytical integrity during the review process.

  • Provide review reports that are clear, objective, and well-reasoned, with possible recommendations including:

    • Accepted without revision or with minor revisions (no further review required),

    • Accepted with major revisions (revised manuscript to be re-reviewed),

    • Rejected with recommendation for submission to another appropriate journal,

    • Rejected with recommendation not to publish elsewhere due to serious scientific flaws or potential harm.

  • Refrain from using reviewed manuscripts for personal or third-party benefit. Any use of manuscript content requires the author’s permission. Manuscripts under review must not be distributed or disclosed.

COMPLAINTS AND APPEALS

The journal has a clear procedure for handling complaints related to the journal, editorial staff, editorial board, or publisher. Complaints will be clarified with the relevant parties involved. The scope of complaints includes issues related to the journal’s editorial processes, citation manipulation, unfair editorial or review practices, peer-review manipulation, and other ethical concerns.
All complaints will be handled in accordance with COPE guidelines and should be submitted via email to: current@ejournal.unri.ac.id

PUBLICATION DECISIONS

The journal is responsible for deciding which manuscripts are accepted for publication. Decisions are based on the validity of the research, its scholarly significance, and its relevance to readers and researchers. Editors are guided by the journal’s editorial policies and constrained by applicable legal requirements regarding defamation, copyright infringement, and plagiarism. Editors may consult with other editors or reviewers in making publication decisions.