Publication Ethics

The Scientific Journal Unit at the Higher Institute for Accounting and Financial Studies is responsible for issuing the Journal of Accounting and Financial Studies. The journal aims to provide equal opportunities for all researchers, accepting scientific research based on their scientific content and authenticity. The magazine considers adherence to professional ethics to be of paramount importance to researchers, reviewer, editors and publishers to take into account and at the top of their priorities. The Code of Ethics for the publication of the journal includes ethical regulations and regulations for the editor, members of the editorial board, reviewer and researchers, as well as the principles of the COPE and the requirements of the Publication Ethics and Malpractice Statement.

editor:

The Editor-in-Chief of the Journal, in cooperation with the Editorial Board and the competent authorities outside the editorial board, shall be responsible for selecting the appropriate reviewer in accordance with the subject matter of the research and the competence of the arbitrator in strict confidence.

Members of the Editorial Board:

The magazine has an editorial board whose members have expertise and knowledge in their fields of competence; their names and their place of work are published in full on the magazine's website.

  • Working with the magazine editor to improve her vision.
  • Selection of suitable reviewer for research submitted for Revision and confidentiality of the Revision process.
  • Follow-up and evaluation of preliminary evaluation research and consider the validity of the publication or apology of the publication before sending it to the gentlemen.

Researchers:

Researchers must ensure the authenticity of their research and meet the high professional and ethical standards of researchers.

  • The submitted research should have high credibility in terms of presenting the results without distorting the results of the data.
  • The researchers are ordered according to the research that the names are mentioned in the first sequence, the idea of the weight of each participant's contribution. It is the duty of the researcher who is the correspondent of the magazine to ensure that all the participating researchers are included and not to include names of researchers who are not involved in the research.
  • Researchers should indicate - correctly - the research that was referenced in the research.
  • Researchers should review their research in accordance with the proposals of the reviewer, and if the researcher does not agree to the proposed amendments, he must provide a logical justification.
  • The journal does not charge any fees from the researchers upon receipt of their research submitted for Revision or for publishing it, only after the research is subjected to the astrology program and ascertaining the percentage of the evidence that does not exceed 20%. The researcher is obliged to pay the financial expenses resulting from the Revision procedures, Or he wishes not to pursue the arbitral proceedings, or to ignore consideration of some of the reviewer' observations without responding to them.

 

Review and reviewer:

The Journal is a process of Revision of scientific research from the specialists of the main stage of scientific publishing, and it is the policy of the journal to ensure the professionalism of the work of the reviewer and their commitment to the laws of the journal ethical, and as follows:

  • Research submitted for publication in the Journal is subject to two reviewer.
  • If the editorial board finds that the published research is in conformity with the publication policies of the journal and the integrity of the scientific research procedures, the research is sent to two competent reviewer to evaluate it and write a detailed report on its integrity and scientific authenticity using a dedicated form.
  • The administration of the journal deals with the names and reports of the reviewer in strict confidence and discloses them only to members of the editorial board, who also deal with them in strict confidence.
  • The journal deals with research submitted for publication in strict confidentiality during its Revision and before publication.
  • In the case of a negative report from an reviewer, the search in its original copy shall be sent to a third reviewer to determine its validity for publication.
  • The reviewer must investigate the merits of the judgments and results of the Revision process.
  • Reviewer are supposed to distance themselves from personal interests.
  • The reviewer are supposed to ensure that research is free from plagiarism or plagiarism, and that all published works that have been plagiarized must be referred to in the research body.
  • The reviewer are presumed to be bound by the time allotted for the Revision.

Plagiarism:

The journal considers plagiarism or plagiarism immoral in research and scientific publishing, and therefore rejects it in its entirety. This is in line with the University of Baghdad's clear policy regarding unethical practices or misconduct in research and publication, as follows:

  • Researchers must provide original work, and must adhere to the rules of citation, documentation and publishing ethics.
  • The magazine may use appropriate anti-plagiarism software (such as Turn it in) to check for similarities between published research and published research.
  • You should check the accuracy of the documentation and write references and sources that have been referenced correctly.
  • The journal is entitled to take all necessary measures against those who violate the principles of scientific research ethics and rules.

Duplicate research submitted to the magazine:

Researchers should not submit works previously published in other journals. They should not submit their research to more than one magazine at a time. In the eyes of the magazine, this is unacceptable behavior and contrary to the ethics of research and publication.

Researchers may publish their research in other journals only after receiving official rejection from the journal or if the journal formally approves the request to withdraw their research.

Publishing ethics:

The journal takes practical steps to prevent the publication of research in which research-related irregularities have been committed; however, the journal does not allow such behavior.

Copyrights:

The copyright shall be transferred to the journal when the researcher is notified of the acceptance of his research submitted for publication in the journal.

Archives:

The magazine maintains paper copies and an electronic archive of the issued numbers.

The magazine's website:

The magazine's website shows how well it respects ethical and professional publishing standards.

Publishing table:

The magazine complies with the publication schedule; it publishes a volume of four volumes per year (March – June – September – December).