Publication Ethics

Balance Vocation Accounting Journal (BVAJ) is committed to upholding the highest standards of publication ethics and academic integrity. This policy is established to ensure transparency, fairness, accountability, and professionalism throughout the publication process. The journal adheres to the principles of the Committee on Publication Ethics (COPE) and applies ethical standards to authors, editors, reviewers, and publishers.

1. Ethical Responsibilities of Authors

Authors must submit original work that has not been previously published and is not under consideration for publication elsewhere. All sources must be properly cited, and any form of plagiarism, data fabrication, data falsification, or duplicate publication is strictly prohibited. Authors are responsible for ensuring the accuracy of their research findings and obtaining the necessary permissions for any copyrighted material used in their manuscripts.

2. Ethical Responsibilities of Editors

Editors are responsible for making publication decisions based on the manuscript's academic quality, originality, relevance, and contribution to the fields of accounting and taxation. They must evaluate manuscripts objectively and fairly, maintain the confidentiality of submitted work, and avoid discrimination based on authors' personal or institutional backgrounds. Editors must also disclose and manage any conflicts of interest.

3. Ethical Responsibilities of Reviewers

Reviewers must evaluate manuscripts objectively, constructively, and confidentially. Their assessments should focus on the quality, originality, methodology, and relevance of the research. Reviewers must not use unpublished information for personal advantage and should promptly disclose any potential conflicts of interest. If a reviewer feels unqualified to assess a manuscript, they should notify the editor and decline the review.

4. Plagiarism and Research Misconduct

BVAJ does not tolerate plagiarism, self-plagiarism, data fabrication, data falsification, or other forms of research misconduct. All submitted manuscripts may be screened for similarity and originality. Any suspected misconduct will be investigated fairly, and appropriate actions may be taken, including manuscript rejection, article correction, retraction, or notification to the authors' affiliated institutions, where necessary.

5. Conflicts of Interest

Authors, editors, and reviewers must disclose any financial, professional, or personal relationships that could influence the research, review, or publication process. The journal will take appropriate measures to ensure that such conflicts are managed transparently and do not compromise editorial independence.

6. Corrections and Retractions

BVAJ is committed to maintaining the accuracy and integrity of the scholarly record. If significant errors or ethical violations are identified in a published article, the journal will take appropriate action, including issuing corrections, expressions of concern, or retractions, as necessary.

7. Confidentiality and Editorial Independence

All manuscripts and related information must be treated as confidential. Editors and reviewers must not disclose unpublished content or use it for purposes unrelated to the editorial process. Publication decisions must remain independent and based on scholarly merit, without undue influence from commercial, institutional, or personal interests.

By submitting a manuscript to Balance Vocation Accounting Journal (BVAJ), authors agree to comply with this publication ethics policy and uphold the principles of academic integrity and responsible research.