Review Process Policy

Review Process Policy

The Journal of Applied Accounting (JAA) applies a systematic peer-review process to ensure the quality, originality, relevance, and academic integrity of all manuscripts submitted for publication. The review process is designed to provide a fair, objective, and constructive evaluation of scholarly work in the field of accounting.

  1. Initial Editorial Screening

All submitted manuscripts are initially evaluated by the editor to determine their suitability for the journal's aims and scope and compliance with the required manuscript template. The editor may communicate with the authors to request clarification or revisions before deciding whether the manuscript should proceed to peer review.

Manuscripts that do not meet the journal's basic requirements or fall outside its scope may be returned to the authors or rejected at this stage.

  1. Peer Review Process

Manuscripts that pass the initial editorial screening are sent to two reviewers for content evaluation using a blind review method. Reviewers assess the manuscript independently and provide recommendations based on their academic expertise.

The review process aims to maintain impartiality, protect the integrity of scholarly evaluation, and help authors improve the quality of their research.

  1. Review Criteria

Reviewers evaluate manuscripts based on the following criteria:

  • Novelty: The originality and contribution of the research to accounting knowledge and practice.
  • Objectivity: The impartiality and academic soundness of the research.
  • Methodology: The appropriateness and rigor of the research design, methods, data analysis, and interpretation.
  • Scientific Impact: The relevance and potential contribution of the findings to accounting research and professional practice.
  • Conclusions: The consistency of the conclusions with the research objectives, evidence, and findings.
  • References: The relevance, accuracy, and adequacy of the cited literature.
  1. Reviewers' Recommendations

Following their assessment, reviewers provide constructive comments and recommendations. These may include acceptance, requests for revision, or rejection of the manuscript.

Authors may be required to revise their manuscripts in response to reviewers' comments. Revised manuscripts may be evaluated by the editor and, when necessary, returned to the reviewers for further assessment.

  1. Editorial Decision

The editor considers the reviewers' recommendations and determines whether the manuscript meets the publication requirements of JAA. Editorial decisions are based on the manuscript's academic quality, relevance, originality, methodological rigor, and compliance with the journal's policies.

The Editor-in-Chief makes the final decision regarding acceptance or rejection of a manuscript. This decision is final.

  1. Confidentiality and Ethical Standards

Editors and reviewers are expected to maintain the confidentiality of submitted manuscripts and conduct their evaluations objectively and professionally. Manuscripts must not be used for personal advantage or disclosed to unauthorized parties.

Any potential conflicts of interest must be disclosed and managed appropriately to safeguard the fairness and credibility of the review process.

  1. Commitment to Quality

Through this review process, JAA seeks to publish high-quality scholarly contributions that advance accounting knowledge, improve accounting practices, and support the development of the accounting profession.

For further information, please visit the official website of the Journal of Applied Accounting (JAA):

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