Publication Ethics
Publication Ethics
Ilomata International Journal of Tax and Accounting
At the Ilomata International Journal of Tax and Accounting , we are committed to upholding the highest standards of publication ethics and actively preventing any form of publication malpractice. This commitment is rigorously maintained by our Editorial Board.
We do not tolerate unethical behavior. Every editor, author, and reviewer must adhere to good publication practices following the Committee on Publication Ethics (COPE) Code of Conduct for Journal Editors. The complete guidelines are accessible on the COPE website as part of its Core Practices.
Scientific Integrity
Authors must report their research accurately and transparently.
Authors must report their research accurately and transparently.
Confidentiality
Editorial and peer-review communications must remain confidential.
Editorial and peer-review communications must remain confidential.
Transparency
Funding, interests, authorship, and AI use must be disclosed.
Funding, interests, authorship, and AI use must be disclosed.
COPE Principles
Ethical issues are handled according to recognized COPE guidance.
Ethical issues are handled according to recognized COPE guidance.
Authors and Contributors
1. Authorship
We recognize that each author has agreed to the content and the submission process of the work, including obtaining necessary permissions from relevant institutions. The journal does not specify a single type of contribution as the sole basis for authorship and encourages authors to follow prevailing authorship guidelines within their respective academic fields.
We recognize that each author has agreed to the content and the submission process of the work, including obtaining necessary permissions from relevant institutions. The journal does not specify a single type of contribution as the sole basis for authorship and encourages authors to follow prevailing authorship guidelines within their respective academic fields.
2. Disclosure and Declaration
Authors must disclose all relevant information concerning research funding, financial and non-financial interests, ethical approval, and informed consent for studies involving humans or animals.
Authors must disclose all relevant information concerning research funding, financial and non-financial interests, ethical approval, and informed consent for studies involving humans or animals.
3. Role of the Corresponding Author
The corresponding author is responsible for coordinating approval from all authors, managing communications between the journal and the authors, and ensuring transparency regarding the use of materials, data, and supporting information.
The corresponding author is responsible for coordinating approval from all authors, managing communications between the journal and the authors, and ensuring transparency regarding the use of materials, data, and supporting information.
4. Author Contributions
The journal values transparency in author contributions and publishes an author contribution statement in each manuscript. Authors are encouraged to identify their individual roles clearly.
The journal values transparency in author contributions and publishes an author contribution statement in each manuscript. Authors are encouraged to identify their individual roles clearly.
5. Affiliation
An author's primary affiliation should reflect the institution where the research was conducted. The affiliation address will not ordinarily be changed after publication.
An author's primary affiliation should reflect the institution where the research was conducted. The affiliation address will not ordinarily be changed after publication.
6. Changes in Authorship
Authors must confirm the correct group of authors and the order of authors at the time of submission. Any addition, removal, or rearrangement after submission must be approved by all involved authors. Changes in authorship are not permitted after a manuscript has been accepted, and author names will be published according to the accepted submission.
Authors must confirm the correct group of authors and the order of authors at the time of submission. Any addition, removal, or rearrangement after submission must be approved by all involved authors. Changes in authorship are not permitted after a manuscript has been accepted, and author names will be published according to the accepted submission.
7. Author Identification
Authors are encouraged to use an ORCID iD when submitting their manuscript or to register for an ORCID iD during the submission process.
Authors are encouraged to use an ORCID iD when submitting their manuscript or to register for an ORCID iD during the submission process.
8. Deceased or Incapacitated Authors
If a co-author dies or becomes incapacitated during the writing, submission, or review process, any decision to retain the individual as an author must be approved by an appropriate legal representative, normally a close relative.
If a co-author dies or becomes incapacitated during the writing, submission, or review process, any decision to retain the individual as an author must be approved by an appropriate legal representative, normally a close relative.
9. Confidentiality
All communications with the journal must be regarded as confidential, including correspondence with the Editor-in-Chief, Handling Editors, and reviewers, as well as reviewer reports, unless explicit consent to share the information has been granted.
All communications with the journal must be regarded as confidential, including correspondence with the Editor-in-Chief, Handling Editors, and reviewers, as well as reviewer reports, unless explicit consent to share the information has been granted.
10. Authorship Issues or Disputes
In cases of authorship disputes, authors are requested to resolve the issue among themselves or through their institutions. The journal will not investigate or determine authorship disputes. If a dispute cannot be resolved, the journal reserves the right to withdraw the manuscript from the editorial process or refer the matter to the relevant institution.
In cases of authorship disputes, authors are requested to resolve the issue among themselves or through their institutions. The journal will not investigate or determine authorship disputes. If a dispute cannot be resolved, the journal reserves the right to withdraw the manuscript from the editorial process or refer the matter to the relevant institution.
11. Content Generated by Artificial Intelligence
Artificial intelligence tools cannot be considered independent authors because they cannot take responsibility for research design, data integrity, accuracy, originality, or ethical compliance. The use of AI-based tools must be transparently disclosed and described in the research methods or other appropriate section of the manuscript.
Artificial intelligence tools cannot be considered independent authors because they cannot take responsibility for research design, data integrity, accuracy, originality, or ethical compliance. The use of AI-based tools must be transparently disclosed and described in the research methods or other appropriate section of the manuscript.
12. Revising Author Names After Publication
When authors request a name change after publication, the journal may update the article metadata without issuing a public notice when such confidentiality is necessary to protect the author's privacy.
When authors request a name change after publication, the journal may update the article metadata without issuing a public notice when such confidentiality is necessary to protect the author's privacy.
13. Journal Editors and Staff as Authors
Editors or journal staff members involved as authors or contributors to a manuscript will be excluded from all editorial evaluation and decision-making concerning that manuscript.
Editors or journal staff members involved as authors or contributors to a manuscript will be excluded from all editorial evaluation and decision-making concerning that manuscript.
14. Ethical Responsibilities of Authors
Authors must maintain scientific integrity and must not misrepresent, fabricate, falsify, or selectively report research results. Editorial rejection decisions must be respected, although an independent assessment may be requested through the formal appeal process where appropriate.
Authors must maintain scientific integrity and must not misrepresent, fabricate, falsify, or selectively report research results. Editorial rejection decisions must be respected, although an independent assessment may be requested through the formal appeal process where appropriate.
15. Fundamental Errors
Authors are obligated to notify the journal and cooperate in correcting or retracting significant errors discovered in their published work.
Authors are obligated to notify the journal and cooperate in correcting or retracting significant errors discovered in their published work.
16. Suggesting Reviewers
Authors may suggest qualified and independent reviewers and provide accurate institutional and contact information to facilitate the review process. The journal is not obligated to use the suggested reviewers.
Authors may suggest qualified and independent reviewers and provide accurate institutional and contact information to facilitate the review process. The journal is not obligated to use the suggested reviewers.
Complaints and Appeals
Policy and Process: All initial complaints should be addressed by the Editor-in-Chief or the editor responsible for handling the manuscript. This includes appeals against editorial decisions and complaints concerning delays, peer review, editorial handling, or publication processes.
Complaints about Scientific Content: The Editor-in-Chief or Handling Editor will assess the author's arguments, reviewer reports, and editorial records to determine whether the original decision should be upheld, whether an independent opinion is required, or whether the appeal should be reconsidered. Decisions regarding appeals are final.
Complaints about Process: The Editor-in-Chief, Handling Editor, and relevant internal contacts will investigate the matter and provide appropriate feedback. Where weaknesses are identified, the journal will use the complaint to improve its editorial procedures.
Complaints about Publication Ethics: The Editor-in-Chief or Handling Editor will follow guidance issued by the Committee on Publication Ethics. Independent or institutional advice may be sought in complex cases. Where a complainant remains dissatisfied, the matter may be referred to an appropriate external body according to COPE procedures.
Source: COPE Complaints and Appeals
Conflict of Interest
Authors are expected to disclose all interests that could potentially affect their research, either directly or indirectly. This disclosure is intended to ensure transparency and help readers identify potential sources of bias.
1. Research Grants and Support
Authors must disclose research grants and other forms of support, including salaries, equipment, travel support, meeting expenses, or symposium costs received from organizations that may have a financial interest in the publication of the manuscript.
Authors must disclose research grants and other forms of support, including salaries, equipment, travel support, meeting expenses, or symposium costs received from organizations that may have a financial interest in the publication of the manuscript.
2. Employment and Affiliations
Authors must disclose current, past, or anticipated employment that may have a financial or professional relationship to the manuscript, including relevant dual affiliations.
Authors must disclose current, past, or anticipated employment that may have a financial or professional relationship to the manuscript, including relevant dual affiliations.
3. Other Financial Interests
Relevant interests may include company ownership, shares, royalties, intellectual property rights, patents, paid consulting, compensation, or other financial relationships that may influence the research or its interpretation.
Relevant interests may include company ownership, shares, royalties, intellectual property rights, patents, paid consulting, compensation, or other financial relationships that may influence the research or its interpretation.
4. Non-Financial Interests
Authors must also disclose professional affiliations, personal relationships, institutional loyalties, political or religious beliefs, editorial board positions, mentorship relationships, consulting roles, or service as an expert witness where these interests could reasonably be perceived as influencing the research.
Authors must also disclose professional affiliations, personal relationships, institutional loyalties, political or religious beliefs, editorial board positions, mentorship relationships, consulting roles, or service as an expert witness where these interests could reasonably be perceived as influencing the research.
Source: COPE Competing Interests
Post-Publication Discussion
At the Ilomata International Journal of Tax and Accounting , published content may need to be temporarily or permanently removed from the online platform under limited and exceptional circumstances.
Legal Rights Infringement
Content may be removed when credible information indicates that the publication infringes legal rights, including defamation, privacy rights, copyright, or other intellectual property rights.
Content may be removed when credible information indicates that the publication infringes legal rights, including defamation, privacy rights, copyright, or other intellectual property rights.
Court Orders or Government Directives
Published content may be removed where the journal receives a legally enforceable court order or government directive requiring the content to be withdrawn.
Published content may be removed where the journal receives a legally enforceable court order or government directive requiring the content to be withdrawn.
Serious Health Risk
Published material may be removed if it is reasonably considered to pose a serious and urgent risk to public health or individual safety.
Published material may be removed if it is reasonably considered to pose a serious and urgent risk to public health or individual safety.
Such removal may be temporary or permanent. The journal will retain essential bibliographic metadata, including the article title and authorship information, accompanied by a clear explanation of why the content has been removed.
Responsibilities of Reviewers
Reviewers appointed by the Ilomata International Journal of Tax and Accounting are expected to comply with the following ethical responsibilities.
- Confidentiality: Reviewers must maintain the confidentiality of all information contained in the manuscript and treat it as privileged information.
- Objectivity: The review process must be objective and free from personal criticism of the authors.
- Clear Opinions: Reviewers should communicate their assessment clearly and support their opinions with appropriate academic arguments.
- Identification of Relevant Work: Reviewers should identify and recommend relevant publications that have not been appropriately cited by the authors.
- Reporting Similarities: Reviewers who identify substantial similarity or overlap with another published or submitted work must report the matter to the Editor-in-Chief or Handling Editor.
- Conflict of Interest: Reviewers must decline to assess manuscripts where they have a competitive, collaborative, institutional, financial, or personal conflict of interest with the authors, research, or affiliated institutions.
Source: COPE Peer Review Guidance
Responsibilities of Editors
Editors of the Ilomata International Journal of Tax and Accounting are responsible for maintaining the academic quality, fairness, integrity, and ethical standards of the journal.
- Authority: Editors have the authority to accept, request revision of, or reject submitted manuscripts.
- Content and Quality: Editors are responsible for the academic content and overall quality of the journal.
- Continuous Improvement: Editors should continually consider the needs of authors, reviewers, and readers in improving journal services and publication quality.
- Integrity: Editors must protect the quality of published papers and the integrity of the scholarly record.
- Basis of Decisions: Editorial decisions must be based on the significance, originality, clarity, methodological quality, and relevance of the manuscript to the journal's scope.
- Decision Reversal: Editors should not reverse previous editorial decisions without valid reasons, except where new evidence, procedural errors, or ethical violations are identified.
- Confidentiality: Editors must protect the identity and confidential information of reviewers and authors throughout the review process.
- Ethical Guidelines: Editors must ensure that published material complies with internationally recognized publication ethics standards.
- Acceptance Standards: Editors should accept only manuscripts that are reasonably believed to meet the academic and editorial standards of the journal.
- Prompt Action: Editors must respond promptly when errors, misconduct, undisclosed conflicts, or other suspected violations are identified.
- Conflict of Interest: Editors must ensure that conflicts of interest involving journal staff, authors, reviewers, or members of the Editorial Board do not influence editorial decisions.
Source: COPE Journal Management Guidance
