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    Ethical Principles of Article Publication

    Points of Research Ethics (and Article Publication)

    Ethical principles of publishing articles in accounting and corporate governance research quarterly

    "With respect to the rules of ethics in journals, this journal is subject to the rules of the Committee on Publication Ethics (COPE) and follows the executive regulations of the Law on Prevention and Combating Fraud in Scientific Works".

     Ethical Principles of the Journal and Examples of Misconduct in Publishing

    The ethical policies of this journal are based on the principles of the international Committee on Publication Ethics (COPE) and in compliance with the ethical charter of the publications of the Ministry of Science, Research and Technology, and the publications of the Islamic Azad University of Tabriz are committed to them. An explanation of the principles of the international Committee on Publication Ethics is available at the following address: http://publicationethics.org

     All participants are expected to adhere to the aforementioned ethical principles. This journal is constantly reviewing articles in terms of plagiarism, fraud and possible misconduct. Obviously, any plagiarism or other unethical behavior will lead to the removal of the article from the refereeing process. This charter has been prepared to determine the duties and obligations of authors, chief editor, members of the editorial board and referees:

    • Chief Editor and Editorial Board

     Acceptance of Articles: The chief editor of the journal is responsible for making the decision to accept or reject the submitted articles. The chief editor accepts the article with the help of the editorial board and taking into account issues related to copyright, plagiarism, etc., as well as the discretion of the referees and editors.

     Justice: The chief editors have the duty to judge the articles solely in terms of scientific merit and should act without favoritism or grudge or considering nationality, gender, religion and ethnic, racial and political issues.

     Confidentiality: The chief editor and the editorial board should not disclose the information related to the article during the refereeing and evaluation stages to anyone other than the referees, authors and editors.

     Non-disclosure and personal use: Those parts of the submitted articles that have not been published should not be used in the personal research of the chief editor or the editorial board, without obtaining the author's written consent. Confidential information or ideas obtained through the evaluation of articles must be kept confidential and not used for personal gain.

     

     

    • Referees

    Acceptance of Articles: The referees cooperate with the chief editor and members of the editorial board in making a decision to accept or reject the article and contribute to the improvement of the article by sending corrections to the authors.

    Right of Refusal and Non-acceptance: It is necessary to refuse and reject a request to evaluate an article according to the time or situation. A referee who feels inadequate to judge a research article should refuse to evaluate the article.

    Confidentiality: All the information in the articles should be considered confidential for the referee and the referee should try to maintain it. The referees should not give the information related to the article to anyone other than the chief editor without the written permission of the author.

    Non-bias: Referees should evaluate articles objectively, impartially and fairly. Referees should avoid personal bias in their recommendations and judgments.

    Sources: The referees are required to identify and review the sources referred to by the author. Any conclusions or arguments that have already been raised should be cited along with the source. Also, the referees are obliged to inform the chief editor if they see any similarity or overlap between the submitted work and another article.

    Conflict of Interest: Referees should not use the information or ideas obtained during the evaluation process for personal gain. Moreover, referees should refuse to evaluate articles that, in their view, are subject to conflict of interest, including shared financial, organizational, personal interests, or any other connections or links with companies, institutions, or people related to the articles.

    Speed ​​of Action: After the initial review, the selected referees should immediately inform the chief editor of the journal about the result, which includes:

    Not refereeing the article is due to the irrelevance of the subject of the article to the referee’s field of work, lack of time, etc.

    Delayed refereeing is due to busy time, lack of access to sufficient facilities, etc.

    • Authors

     Presentation of Scientific and Standard Articles

    Authors of articles should prepare the articles scientifically and coherently, according to the standards of journals. The method used in the article should be applied accurately and objectively, and the data should be reported correctly. The rights of other people should be respected in the article through complete referencing. Expressing sensitive and unethical, arbitrary and personal, racial and religious issues, fake and incorrect information and translation of other people's works without mentioning the title in the article should be avoided. It has an educational aspect as a result of the research work of the author or authors. Submitted articles should be in the specialized field of the journal, scientific, research-based, problem-oriented, innovative and have an educational aspect as a result of the research work of the author(s).

    Providing Raw Data if Needed

    The author is requested to present and introduce the raw data, interviews or questionnaires and other tools used in the research if needed. Public access to this information (compliant with the ALPSP-STM statement) helps to improve the articles.

    Authenticity of the Submitted Article

    The articles presented by the authors should be the authors’ own work, and any use of other people's research should be mentioned in the article by mentioning the source. The submitted article should not be published elsewhere (except in the form of an abstract, part of a lecture or thesis) or under review by another journal.

    In case of using other people's materials, the source should be referenced with the number and complete information of the said source.

    Articles taken from theses and dissertations of students will be published with the name of the supervisors, advisers and students and with the approval of the supervisor and his responsibility.

    Articles translated from other languages ​​will not be accepted.

    The corresponding author is responsible for the scientific and legal validity of the content of the article and for the opinions and ideas presented, and publishing the article does not mean confirming all its contents.

    The corresponding author should ensure the consent of the other co-authors.

    Another responsibility of the authors is to ensure and obtain the permission of the institution to which the submitted article is related.

    One of the conditions for submitting an article is that the authors give permission to edit it for more readability.

    The authors are expected to briefly state their financial sponsor for the implementation and preparation of the research process.

    The ethical commitment form should be signed by the authors.

    In open access journals, the authors have the right to own their article, but they also allow the public to download, print, and distribute it.

    All authors of an article should agree that the corresponding author will undertake the subsequent revision processes after the article has been submitted.

    When the author or authors of the article notice an important error in their work, they should immediately inform the scientific editor of the journal to correct it.

    Since plagiarism is considered one of the serious and unethical errors, all authors should know that the articles sent to this journal might be checked by plagiarism software.

    All authors should read the article submission process in this journal.

    If no response is received from the authors to correct the items mentioned in the article within the considered time frame, or if the article is withdrawn after being sent to the referee, or if it is determined that the article was sent to another journal at the same time, the names of the authors due to waste of time of the respected referees and the entire staff of the quarterly in reviewing the manuscript will be blacklisted so that an article from these authors will not be received and the repetition of similar cases in the future will be prevented.

      Findings Report: The corresponding author is the final responsible for the content of the entire submitted article. The authors are committed to report their findings completely and to be particularly careful in presenting the findings and their interpretation. The article should contain enough details and sources so that other researchers can access the same data set to repeat the research. Vague statements are unethical and unacceptable.

     Examples of Violations of Ethical Principles of Publication by Authors

      Academic Plagiarism: Plagiarism means the intentional use of articles or ideas of another person in one's own name. Even using another person's sentence or your own previous sentences without mentioning the source is considered plagiarism. Plagiarism, whether from others or from oneself, is illegal and unacceptable publishing behavior. All articles sent to this journal are reviewed by plagiarism software.

    The corresponding author of the article should ensure that all the mentioned materials are the result of his/her research and his/her colleagues whose names are included in the article, and specify the origin and authenticity of each of the data sets used.

    Data Fabrication and Distortion: Data fabrication occurs when a researcher does not actually conduct a study but presents data and conclusions. Distortion also occurs when a researcher conducts a study but changes the data and results.

    Not Publishing an Article or an Accepted and Published Article Simultaneously:

      Simultaneous submission of an article to several journals or published and accepted articles to other journals is against the rules.

    Simultaneous submission: occurs when an article is submitted to two journals.

    Duplicate submission: occurs when two or more articles have the same assumptions, data and results.

    Repeated (additional) submission: means dividing a study into several articles and submitting them.

     

    Appropriate Referencing

    Referencing includes mentioning all the books, journals and websites and other research of individuals in the article.

    Manipulation of sources: occurs when several sources are mentioned in the final part of an article, while they are not mentioned in the content of the text.

    Authorship of the Work, Mention of the Responsible Person and Colleagues in the Article and Accuracy in Not Mentioning the Irrelevant Names

    Improper Attribution to Another Author: All authors mentioned in the article should contribute to it.

    All the authors mentioned in the article should have serious assistance and cooperation in the research work and be accountable for the results. Authorship credit and score should be shared in proportion to the contributions of different authors. Authors should take responsibility and credit for the work. The corresponding author who sends the article to the journal should send a copy or draft of the article to all the co-authors and collaborators and obtain their consent to send the article to the journal and publish it.

    Acknowledgments: The authors should mention and acknowledge the institutions or people who have been influential in conducting the research. Also, if needed, the financial sponsor of the research should be mentioned and acknowledged in this section.

    Conflict of Interest: The authors are obliged to declare any conflict of interest that has influenced the result of the research or the interpretation of the findings.

    Mention of Financial Sponsors

    Authors should also introduce all the financial sponsors of their research.

    Informing about the Existence of Possible Dangers for Humans or other Living Things

    Any danger to humans or other living things caused by any author's research should be clearly mentioned in the article.

    Reviewing the Article: If the author notices an important mistake or carelessness in his/her work, he/she is obliged to quickly inform the chief editor and cooperate in the process of revising and correcting the article. Deleting, adding or changing the order of authors, as well as changing the corresponding author, is not allowed after the article has been accepted for publication. If the chief editor or publisher notices an important mistake in the published article through a person or persons other than the original author, it is the author's duty to follow up the mistake and correct it and assure the chief editor of the authenticity and correctness of the article.

      The journal is free to reject or accept, edit, summarize or correct the accepted articles and is exempted from returning the received articles.

     

    License Terms

     The entire content of the journal is freely available for non-commercial purposes, and users are allowed to use the information provided in the articles of this journal provided that the sources and references are mentioned.

    Open Access Policy

      By setting up an integrated management system for journals in the Islamic Azad University of Tabriz branch, all the articles of "Accounting and Corporate Governance Research" journal are available online at no cost (open access). Believing in the principle that making research results freely available to the public helps to exchange more knowledge at the world level, we are committed to the policy of providing open and online access to the journal so that we provide an opportunity for different researchers to publish their articles for free, and to provide free access to all published articles.

    Assignment of the Copyright of the Article:

    Hereby, the author or authors permanently assign all material and intellectual rights of the mentioned article to "Accounting and Corporate Management Research" journal and will not have any claim to them (it should be noted that any author can copy and present his/her article by mentioning the source of the article).

    Article Authenticity Form (Commitment)

    Authors’ Conflict of Interest Form

    Accounting and Corporate Governance Research Quarterly Office of Islamic Azad University of Tabriz Branch