Scope & Ethical References
The Journal of Public and Business Accounting (JoPBA) is a peer-reviewed journal managed by the JoPBA editorial team. This statement sets out ethical conduct standards for all parties involved in publication—authors, editors, editorial board members, reviewers, and the publisher—guided by the COPE Best Practice Guidelines for Journal Editors.

Purpose & General Principles
Peer-reviewed publications in JoPBA underpin a reliable scholarly record in public and business accounting. The quality of our publications reflects the quality of authors’ work and their institutions. Consistent ethical standards for authors, editors, reviewers, the publisher, and readers are therefore essential.

Editorial Independence
JoPBA upholds integrity at every stage of publication. Editorial decisions are not influenced by commercial interests (advertising, reprints, or other revenue). When necessary to safeguard publication ethics, the editorial board will coordinate with other journals or publishers.

Publication Decisions

Editors decide which manuscripts to publish based on scholarly validity, contribution, and relevance to readers and the academic community. Editors may seek advice from the editorial board and/or reviewers and must observe legal requirements concerning defamation, copyright, and plagiarism.

Editors’ Responsibilities

• Fairness & Non-discrimination: Manuscripts are evaluated solely on scholarly merit, irrespective of authors’ race, gender, sexual orientation, religion, nationality, or political views.

• Confidentiality: Information about submitted manuscripts is shared only with individuals directly involved in the editorial process (authors, relevant editors, reviewers, or potential reviewers).

• Disclosure & Conflicts of Interest: Unpublished materials disclosed in a submission must not be used in an editor’s own research without the author’s written consent.

Reviewers’ Responsibilities

• Contribution to Editorial Decisions: Peer review assists editors’ decisions and offers constructive feedback to authors.

• Timeliness: Reviewers who cannot assess a manuscript or feel unqualified should promptly inform the editor.

• Confidentiality: Manuscripts under review are confidential and must not be discussed with others without the editor’s permission.

• Objectivity: Reviews should be objective and well-reasoned; personal criticism of the author is inappropriate.

• Acknowledgement of Sources: Reviewers should identify relevant literature not cited and alert the editor to any substantial similarity with other works.

• Conflicts of Interest: Information gained through peer review must not be used for personal advantage. Reviewers should decline to review if conflicts exist with the authors, their institutions, or sponsors.

Authors’ Responsibilities

• Reporting Standards: Research must be reported accurately and objectively, with sufficient transparency to allow replication. Misleading or false statements constitute unethical behavior.

• Data Access & Retention: Authors should be prepared to provide raw data for editorial evaluation and retain such data for a reasonable period after publication.

• Originality & Plagiarism: Submissions must be original; use of others’ work requires appropriate citation and referencing.

• Multiple/Redundant Publication: Authors must not submit the same manuscript to more than one journal simultaneously.

• Acknowledgement of Sources: All influences on the work must be properly acknowledged and cited.

• Authorship: Only those who made significant contributions should be listed as authors; the corresponding author ensures all authors approve the final version.

• Error Correction: If a significant error is discovered after publication, the author must promptly notify the editor to arrange a correction or retraction.