Ilomata International Journal of Tax and Accounting ethics statements are based on COPE’s Best Practice Guidelines for Journal Editors.
- Authors attest that the material has not been previously published and that they have not transferred any rights to the article to another party.
- Authors should ensure the originality of their work and must properly cite others work in accordance with the approved references format.
- Authors should not engage in plagiarism or self-plagiarism.
- An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.
- Authors should make all data and details of their work available to the editors if there are suspicions of data falsification or fabrication.
- Authors of the article should clarify any possible conflicts of interest such as their job role, research expenses, consultant expenses, and intellectual property.
- When an author discovers a significant error or inaccuracy in his/her own published work, it is the author's obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
- Editors are responsible for every article published in the Ilomata International Journal of Tax & Accounting.
- Editors should assist authors, where possible, to ensure their articles adhere to the Ilomata International Journal of Tax & Accounting guidelines.
- Editors may confer with other editors or reviewers when making final decisions regarding publication.
- An editor must evaluate manuscripts objectively for publication; judging each on its merit without bias towards nationality, ethnicity, political beliefs, race, religion, gender, seniority, or institutional affiliation of the authors.
- Editors should decline articles if there is a potential conflict of interest.
- Editors must ensure that documents sent to reviewers do not contain private information of the authors and vice versa.
- The editor's final decision should be relayed to authors in a timely fashion and will be accompanied by the reviewer's comments, unless they contain offensive or libelous remarks.
- If authors have a well-reasoned objection to a certain individual reviewing their work, editors should respect this request.
- Editors and all staff should guarantee the confidentiality of the submitted manuscript.
- Editors will be guided by the COPE guidelines if there is a suspected misconduct or disputed authorship.
- Reviewers are required to comment on possible research, ethical, and publication misconduct if they are suspected.
- Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
- Reviewers must complete the work in a timely manner and should notify the editor immediately if they cannot complete the work.
- Reviewers are to respect the confidentiality of the manuscript.
- Reviewers should not accept manuscripts for assessment if they believe there is a potential conflict of interest between them and any of the authors.
- A reviewer should call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
- Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
Conflicts of Interest
General policy and sources of funding
Authors are required to disclose all sources of institutional, private, and corporate financial support for their study. Authors are also required to disclose any potential conflicts of interest. An author's conflict of interest or information specifying the absence of conflicts of interest, and the sources of funding for the research will be published under a separate heading entitled "Conflict of Interest".
Submission by an editor or by author whose relationship with editor might create the perception of bias
If a submitting author and editor of the Ilomata International Journal of Tax & Accounting have a relationship that may create a perception of bias, an alternative editor from another institute will be elected to oversee the manuscript. This editor will select the reviewers and have the final decision regarding the paper. The submitting editor will not have access to any information or correspondence relating to the submission that is not meant for the authors.
Potential conflict of interest for reviewers
The invitation letter to reviewers will include the following paragraph: ‘If you know, or think you know, the identity of the author, or if you feel there is any potential conflict of interest in your reviewing this paper (e.g. friendship or conflict/rivalry) please declare it immediately. By accepting this invitation, it is assumed there is no potential conflict of interest.' If a conflict of interest has been declared, standard policy declares that an alternate reviewer must be used however this is at the editors' discretion.
Editors of the Ilomata International Journal of Tax & Accounting treat all submitted manuscripts and communication with authors and reviewers as confidential. It is expected that authors will also treat communication with the journal as confidential. Correspondence with the journal, reviewers' reports, and other confidential material must not be posted on any website or otherwise publicized without prior permission from the editors, regardless whether the submission is published or not.
Opinions expressed in articles and creative pieces published in the Ilomata International Journal of Tax & Accounting are those of the authors and do not necessarily reflect the views of the editorial board or the publisher.