Post-Publication Discussion Policy

Post-Publication Discussion Policy

The Journal of Applied Accounting (JAA) encourages constructive, transparent, and respectful scholarly discussion following the publication of research articles. Post-publication discussion provides an opportunity for researchers, authors, practitioners, and readers to exchange ideas, evaluate research findings, clarify interpretations, and contribute to the continuous development of accounting knowledge and practice.

  1. Purpose and Scope

Post-publication discussion aims to promote academic dialogue and maintain the integrity of the scholarly record. Discussions may address the following aspects of published articles:

  • The originality and significance of the research findings.
  • The appropriateness of research methods, data analysis, and interpretation.
  • The validity of conclusions and recommendations.
  • Alternative perspectives, theoretical interpretations, or relevant evidence.
  • Potential errors, inconsistencies, or concerns regarding research integrity.
  1. Submission of Comments and Discussions

Readers and researchers who wish to comment on a published article may contact the editorial team through the journal's official communication channels. Submissions should clearly identify the article concerned, explain the issues raised, and provide supporting evidence or references where appropriate.

All comments must be relevant to the published research, presented in a professional manner, and supported by reasonable academic arguments. Personal attacks, defamatory statements, discriminatory language, and unsupported allegations will not be accepted.

  1. Editorial Assessment

The editorial team will assess submitted comments to determine their relevance, academic value, factual basis, and compliance with the journal's publication ethics.

Where appropriate, the editor may consult independent experts or invite the original author(s) to respond. The editorial team may also request revisions to ensure that the discussion is accurate, balanced, and constructive.

The editor retains the authority to determine whether a comment or response is suitable for publication. Any decision will be made objectively and without undue influence from personal, institutional, or financial interests.

  1. Authors' Right to Respond

Authors whose published work is the subject of substantive academic criticism may be invited to provide a response. Responses should address the issues raised clearly, professionally, and with relevant evidence or references.

The opportunity to respond is intended to promote fairness, clarify scientific arguments, and support a balanced academic discussion. The publication of a comment or response does not necessarily imply agreement by the journal with the views expressed.

  1. Corrections and Research Integrity Concerns

If post-publication discussion identifies a possible factual error, methodological problem, ethical concern, or issue that may affect the reliability of a published article, the editorial team will evaluate the matter carefully.

Depending on the findings, appropriate actions may include publishing a correction, issuing an expression of concern, requesting further clarification, or retracting an article when warranted. Such actions will be undertaken in accordance with the journal's publication ethics policies and applicable scholarly publishing standards.

  1. Ethical Standards and Confidentiality

All participants in post-publication discussions are expected to uphold academic integrity, respect intellectual property rights, disclose relevant conflicts of interest, and communicate in good faith.

The editorial team will handle submissions and related communications fairly and confidentially, subject to applicable ethical and legal requirements. Concerns will be assessed on the basis of available evidence rather than unsubstantiated claims.

  1. Commitment to Scholarly Dialogue

Through this policy, JAA seeks to foster an open and responsible academic environment in which published research can be discussed, evaluated, and improved. Constructive post-publication discussion helps strengthen the reliability of the scholarly record and supports the advancement of accounting research, professional practice, and knowledge dissemination.

For further information or to submit comments concerning a published article, readers may contact the editorial team through the official JAA website:

https://journal.isas.or.id/index.php/JAA/about