Allegation of Research Misconduct

Research misconduct includes fabrication, falsification, citation manipulation, and plagiarism in the conduct, review, or reporting of research, as well as in the preparation of research publications. When authors are suspected of research misconduct or other serious irregularities involving manuscripts submitted to or articles published in scientific journals, the editors of Balance Vocation Accounting Journal (BVAJ) are responsible for safeguarding the accuracy and integrity of the scholarly record.

In cases of suspected research misconduct, the editors and editorial board of BVAJ will follow the best practices and guidelines of the Committee on Publication Ethics (COPE) and relevant guidance on research errors, falsification, and fabrication to investigate allegations and address concerns fairly and objectively. The process includes a thorough assessment of the allegations by the editors. Manuscripts found to contain research misconduct will be rejected. If misconduct is identified in a published article, appropriate corrective action will be taken, which may include a correction, an expression of concern, or retraction of the article, depending on the severity and nature of the case.

The first step in investigating an allegation is to assess its credibility and determine whether the reported conduct falls within the definition of research misconduct. The editors will also consider any relevant conflicts of interest involving the individuals making the allegations.

If there is a reasonable possibility of scientific misconduct or other serious research irregularities, the corresponding author will be informed of the allegations and requested to provide a detailed response on behalf of all co-authors. Following receipt and evaluation of the response, additional reviews or consultations with relevant experts, including statistical reviewers where necessary, may be conducted.

If the investigation indicates that misconduct is unlikely to have occurred, the matter may be resolved through clarification, additional analysis, or other appropriate corrective measures. Depending on the circumstances, these measures may include a letter to the editor, a correction notice, or amendments to the published article.

Research institutions are expected to conduct appropriate and thorough investigations into allegations of scientific misconduct. Authors, journals, and institutions share responsibility for maintaining the accuracy and integrity of the scholarly record. By responding appropriately to concerns and implementing corrective measures based on the findings of an investigation, Balance Vocation Accounting Journal (BVAJ) is committed to upholding research integrity and responsible scholarly publishing.

This policy is informed by the guidelines and recommendations of the Committee on Publication Ethics (COPE) and relevant guidance on research errors, falsification, and fabrication. Further information is available from the Committee on Publication Ethics (COPE).

Retraction Policy

Articles published in Balance Vocation Accounting Journal (BVAJ) may be considered for retraction under the following circumstances:

  • There is clear evidence that the findings are unreliable due to research misconduct, such as data fabrication or falsification, or due to a serious unintentional error, such as a miscalculation or experimental error.

  • The findings have previously been published elsewhere without appropriate acknowledgment, permission, or justification, constituting redundant or duplicate publication.

  • The article contains plagiarism or substantial unattributed use of another person's work.

  • The research involved unethical practices or serious violations of applicable research ethics standards.

  • Other serious circumstances undermine the reliability, validity, or integrity of the published article.

Retraction decisions will be made by the editors following a fair assessment of the available evidence and, where appropriate, consultation with the authors, relevant institutions, and independent experts. Authors will normally be given an opportunity to respond to the concerns before a final decision is made.

When an article is retracted, a retraction notice will be published and linked to the original article. The notice will clearly explain the reason for the retraction, and the original article will remain accessible where appropriate, clearly marked as retracted, to preserve the transparency and integrity of the scholarly record.

The retraction process follows the relevant guidelines of the Committee on Publication Ethics (COPE), including its Retraction Guidelines.