Ethical Principles

At Accounting, Finance and Computational Intelligence, we are committed to upholding the highest ethical standards in publishing. The integrity of the research we publish is of paramount importance, and we expect all stakeholders—including authors, editors, reviewers, and the publisher—to adhere to the ethical guidelines and best practices established by the Committee on Publication Ethics (COPE). This page outlines the ethical responsibilities and expectations for each party involved in the publication process.

1. Ethical Responsibilities of Authors

Authors submitting manuscripts to Accounting, Finance and Computational Intelligence must adhere to the following ethical guidelines:

1.1 Originality and Plagiarism

Original Work: Authors must ensure that their submission is entirely original and has not been previously published elsewhere. If the work includes elements from other authors or sources, proper citation and acknowledgment are mandatory.
Plagiarism: Plagiarism in any form, including self-plagiarism (reusing one’s own previously published work without proper attribution), is strictly prohibited. All submissions are screened for plagiarism using iThenticate, and any manuscript found to contain plagiarized content will be immediately rejected.
Proper Attribution: Authors must accurately cite the work of others and avoid the inappropriate or misleading use of sources. Failure to give proper credit where it is due constitutes unethical behavior.

1.2 Data Integrity and Fabrication

Accuracy of Data: Authors must present their data and research results honestly and transparently. Fabrication, falsification, or manipulation of data are considered serious breaches of publication ethics and will result in the rejection of the manuscript and potential reporting to the authors’ institutions.
Retention of Data: Authors should retain their research data for a reasonable period after publication and be prepared to provide access to this data if requested by the editorial board or reviewers for verification purposes.

1.3 Authorship and Contribution

Authorship Criteria: Only individuals who have made a substantial contribution to the conception, design, execution, or interpretation of the research should be listed as authors. The corresponding author is responsible for ensuring that all co-authors have reviewed and approved the final manuscript before submission.
Acknowledgment of Contributors: Contributions from individuals who do not meet the authorship criteria (e.g., technical assistance, writing assistance, financial support) should be acknowledged in the "Acknowledgments" section of the manuscript.
Changes to Authorship: Any changes to the authorship list (addition or removal of authors) after submission must be approved by all co-authors and justified to the editorial board.

1.4 Multiple Submissions and Redundant Publication

Simultaneous Submissions: Authors should not submit the same manuscript to more than one journal concurrently. Submitting the same research to multiple journals is unethical and unacceptable.
Redundant Publication: Authors should not publish multiple papers based on the same dataset unless the manuscripts offer significant new contributions to the field. If a manuscript is based on previously published work, the author must clearly reference the earlier publication and explain how the new work expands or differs from the previous one.

1.5 Conflict of Interest Disclosure

Declaration of Conflicts: Authors must disclose any financial or personal conflicts of interest that may affect the research or its interpretation. Examples of conflicts include funding sources, consultancy roles, stock ownership, or relationships with organizations that may have a vested interest in the outcome of the research.
Transparency: Full transparency regarding conflicts of interest allows the editorial board and readers to better assess the impartiality and objectivity of the research.

2. Ethical Responsibilities of Editors

The editorial board of Accounting, Finance and Computational Intelligence is responsible for ensuring that the review and publication process is ethical, impartial, and transparent. Editors must adhere to the following ethical standards:

2.1 Fairness and Impartiality

Objective Decision-Making: Editors are expected to evaluate manuscripts solely on the basis of their academic merit, including their originality, significance, clarity, and relevance to the scope of the journal. Personal, professional, or financial conflicts of interest should not influence editorial decisions.
Confidentiality: Editors must ensure that all manuscripts submitted for review are treated with strict confidentiality. Information about a manuscript’s content, status, or review process should only be shared with relevant parties, such as reviewers and members of the editorial team.

2.2 Conflict of Interest

Disclosure of Conflicts: Editors must disclose any conflicts of interest that could affect their impartiality. If an editor has a conflict of interest with a manuscript (e.g., a personal relationship with an author), they should recuse themselves from handling that submission and delegate the responsibility to another editor.

2.3 Decision-Making Process

Timely and Transparent Decisions: Editors should strive to make timely decisions on manuscripts, providing authors with constructive feedback and clear reasons for rejection or acceptance. Decisions should be made based on the reviewers’ assessments and the editor’s own judgment regarding the manuscript’s quality.
Appeals and Corrections: Editors should be open to author appeals of editorial decisions and willing to consider corrections or retractions of published articles if serious ethical concerns arise after publication.

3. Ethical Responsibilities of Reviewers

Reviewers play a crucial role in ensuring the quality and integrity of the research published in Accounting, Finance and Computational Intelligence. We expect reviewers to adhere to the following ethical principles:

3.1 Confidentiality

Respect for Confidentiality: Reviewers must treat all manuscripts they receive for review as confidential documents. Manuscripts should not be shared with others without permission from the editor, and reviewers should not use any information obtained during the review process for their personal or professional gain.

3.2 Objectivity and Constructive Feedback

Objective Evaluation: Reviewers are expected to provide objective and constructive feedback to authors, focusing on the quality of the research, its methodological rigor, the validity of the findings, and the clarity of the writing. Personal criticism of the authors is inappropriate and unprofessional.
Supporting Recommendations: Reviewers should justify their recommendations (acceptance, rejection, revision) with clear, evidence-based reasoning. Any claim that an observation or argument has been previously published must be accompanied by the relevant citation.

3.3 Promptness

Timely Review: Reviewers are expected to complete their evaluations within the timeframe specified by the editor. If a reviewer is unable to meet the deadline or feels unqualified to review the manuscript, they should notify the editor as soon as possible.

3.4 Conflict of Interest

Disclosure of Conflicts: Reviewers must disclose any conflicts of interest (e.g., personal, financial, or professional relationships with the authors) that may affect their ability to provide an impartial review. If a reviewer has a conflict of interest, they should decline the review request.

4. Ethical Responsibilities of the Publisher

The publisher of Accounting, Finance and Computational Intelligence is committed to supporting the editorial board and upholding the highest standards of publication ethics. The publisher’s ethical responsibilities include:

4.1 Support for Ethical Oversight

Providing Resources: The publisher ensures that the journal has the resources necessary to implement ethical practices, including tools for plagiarism detection (e.g., iThenticate) and platforms for managing the peer-review process.

4.2 Publication Integrity

Correction and Retraction Policy: The publisher, in collaboration with the editorial board, is responsible for addressing ethical issues in published content. If errors, ethical concerns, or instances of research misconduct are identified after publication, the publisher will issue corrections, retractions, or expressions of concern as needed.

4.3 Archiving and Access

Preservation of Published Work: The publisher ensures that all published articles are permanently accessible through the journal’s archiving and repository policies, such as indexing in MAGIRAN, SID, and NOORMagz, and compliance with digital preservation standards.

5. Addressing Ethical Violations

At Accounting, Finance and Computational Intelligence, we take ethical violations seriously and will investigate any allegations of misconduct or unethical behavior. If an ethical violation is suspected:

Investigation: The editorial board will conduct a thorough investigation in accordance with the guidelines provided by COPE.
Outcomes: Depending on the severity of the violation, outcomes may include manuscript rejection, publication of a correction or retraction, notification of the authors’ institution, or other actions deemed appropriate by the editorial board.

We encourage all authors, reviewers, and editors to familiarize themselves with COPE’s ethical guidelines and to contact the editorial team if they have any concerns about ethical practices in the journal.