PUBLICATION ETHICS

The Journal of Accounting, Management, and Economics (AME) is committed to maintaining the highest standards of publication ethics and research integrity. The journal follows internationally recognized principles of responsible scholarly publishing and expects authors, editors, reviewers, and the publisher to uphold integrity, transparency, accountability, and fairness throughout the publication process.

1. Responsibilities of Authors. Authors must ensure that submitted manuscripts are original, accurately reported, and have not been published or submitted for publication elsewhere. Authors are responsible for the accuracy and integrity of their research, including data, analysis, references, and conclusions.
   Authors must appropriately acknowledge the contributions of others and ensure that all sources are properly cited. Fabrication, falsification, plagiarism, duplicate publication, inappropriate manipulation of data or images, and other forms of research misconduct are unacceptable.
   Authorship should be limited to individuals who have made substantial contributions to the conception, design, execution, analysis, or interpretation of the research. All listed authors must approve the final manuscript and agree to its submission and publication.
   Authors must disclose relevant conflicts of interest, sources of funding, and other information that may reasonably influence the interpretation of the research.
2. Responsibilities of Editors. Editors are responsible for maintaining the quality and integrity of the journal's editorial process. Editorial decisions must be based on the manuscript's academic quality, originality, methodological rigor, relevance, and contribution to the field, without discrimination based on nationality, institutional affiliation, gender, ethnicity, religion, or other personal characteristics.
   Editors must maintain the confidentiality of submitted manuscripts and must not use unpublished information for personal or professional advantage.
   Editors must identify and appropriately manage potential conflicts of interest and must ensure that peer review is conducted fairly, objectively, confidentially, and independently.
3. Responsibilities of Peer Reviewers. Reviewers must provide objective, constructive, and evidence-based evaluations of submitted manuscripts. Reviews should assess the manuscript's originality, theoretical foundation, methodological rigor, clarity, validity of findings, and scholarly contribution.
   Reviewers must maintain the confidentiality of manuscripts and must not use unpublished information obtained during the review process for personal or professional purposes.
   Reviewers must disclose any potential conflict of interest and decline the review assignment when their objectivity may reasonably be compromised. Reviewers should also notify the editor of suspected plagiarism, duplicate publication, fabricated data, or other potential ethical concerns.
4. Plagiarism and Research Misconduct. AME has a zero-tolerance approach to plagiarism and research misconduct. All submitted manuscripts may be screened for textual similarity and other forms of potential misconduct before or during the peer-review process.
   Research misconduct includes, but is not limited to:
   • Plagiarism and self-plagiarism;
   • Fabrication or falsification of data;
   • Manipulation or inappropriate presentation of research findings;
   • Duplicate or redundant publication;
   • Inappropriate authorship or contributorship;
   • Citation manipulation;
   • Undisclosed conflicts of interest; and
   • Other practices that compromise research or publication integrity.
   Where credible allegations of misconduct arise, the journal will conduct an appropriate editorial assessment and may request clarification or supporting evidence from the authors or their affiliated institutions.
5. Duplicate and Redundant Publication. Manuscripts submitted to AME must not be under consideration by another journal and must not have been previously published in substantially similar form.
   Authors must disclose any closely related publications, manuscripts, preprints, conference papers, or other materials that could create concerns regarding redundant or duplicate publication.
6. Conflicts of Interest. Authors, editors, and reviewers must disclose any financial, professional, institutional, personal, or other relationships that could influence or be perceived to influence the research or editorial decision-making process.
   Editors will take appropriate measures to manage disclosed conflicts and preserve the independence and fairness of the editorial process.
7. Research and Publication Transparency. Authors are encouraged to provide sufficient methodological information to support the assessment, interpretation, and potential reproducibility of their research. Where appropriate and ethically permissible, authors are encouraged to make relevant datasets, research materials, analytical procedures, and code available to readers.
   Research involving human participants, personal data, or other ethically sensitive materials must comply with applicable ethical and legal requirements and should include appropriate ethical approval or informed consent where required.
8. Use of Artificial Intelligence. AME recognizes the use of artificial intelligence and generative AI technologies in scholarly research and manuscript preparation. Authors remain fully responsible for the accuracy, originality, integrity, and ethical compliance of their manuscripts.
   AI tools cannot be listed as authors. Where generative AI has been used substantially in manuscript preparation, authors should disclose its use in accordance with the journal's Generative AI and AI-Assisted Technologies Policy.
   Reviewers and editors must not upload confidential manuscript content into generative AI systems or other external tools where confidentiality and data protection cannot be assured.
9. Corrections, Retractions, and Post-Publication Issues. AME is committed to preserving the integrity and reliability of the scholarly record. If significant errors are identified after publication, the journal may publish a correction, clarification, or other appropriate editorial notice.
   An article may be retracted when there is clear evidence of serious research or publication misconduct, major errors that invalidate the findings, duplicate publication, or other circumstances that substantially compromise the integrity of the published record.
   Post-publication concerns will be assessed objectively and handled in accordance with established principles of publication ethics.
10. Complaints and Appeals. Authors may submit a formal complaint or appeal regarding an editorial decision or publication process by contacting the journal's editorial office.
    Complaints and appeals will be handled objectively, confidentially, and independently of the original decision wherever reasonably possible. The journal will not tolerate retaliation against individuals who raise legitimate concerns regarding publication or research integrity.
11. Editorial Independence. AME maintains editorial independence from commercial, institutional, political, and personal interests. Neither the publisher nor any external party may improperly influence editorial decisions.
    Publication decisions are based on scholarly merit and compliance with the journal's editorial policies and ethical standards.
12. Ethical Oversight. AME expects authors to comply with applicable ethical standards, institutional requirements, and relevant laws governing research and publication.
    The journal may request evidence of ethical approval, informed consent, data authorization, or other documentation when the nature of the research requires it.
13. Publisher's Responsibility. The Orca Innovation Center Indonesia, as the publisher of AME, supports the journal in maintaining editorial independence, publication integrity, and transparency. The publisher will provide reasonable support to the editorial team in addressing allegations of misconduct, ethical concerns, corrections, retractions, and other matters affecting the integrity of the scholarly record.
    AME is committed to continuously reviewing and improving its publication ethics policies in accordance with recognized international standards of scholarly publishing.