Ethics

PUBLICATION ETHICS AND MISCONDUCT PREVENTION POLICY

With a view to ensuring scientific reliability, the Publisher and the Editorial Team of Copernican Journal of Finance & Accounting make efforts to publish works that meet ethical norms applied in science. The journal’s ethical principles are based on Code of Conduct and Best Practice Guidelines for Journal Editors, edited by Committee on Publication Ethics: https://publicationethics.org/

The principles of publication ethics at CJF&A are mandatory for the Editorial Team members, authors, reviewers, and all other parties involved in the editing and publication processes.

Unethical scientific practices may include, among others:

• ‘Ghostwriting’ – cases in which someone has made a substantial contribution to publication, without revealing his participation as one of the authors, or without being mentioned in the acknowledgments included in the publication.
• ‘Guest authorship’ (‘honorary authorship’) – happens when someone did not contribute at all or hardly contributed to the creation of a publication; however, despite that fact his/her name is provided as an author/co-author of the publication.
• Plagiarism – presenting someone else’s intellectual or creative work (e.g, words, data, images, figures, tables, audio, video, software code, or ideas) as if they were the author’s own and without proper attribution or acknowledgment: using the work of another author (opinions, data) without disclosing it in the article by referencing the source of information.
• Self-plagiarism – refers to the unacknowledged and unattributed reuse of one’s own previously disseminated material (eg, text, data, images, or ideas from prior publications, theses, grant applications, or other circulated work) in a new work, thereby misrepresenting the originality and intellectual contribution of the new work.
• Data falsification – manipulating, changing, or omitting data or results so the research is not accurately represented in the scholarly record. Falsification can include altering or deleting data (eg, numerical, textual, or audiovisual data and artefacts), manipulating equipment or processes, or otherwise misrepresenting how research was conducted to distort outcomes.

When such errors or misconduct are identified, the journal will preserve the integrity of the scholarly record through appropriate actions, including: publication of corrections, expressions of concern, retractions, and removal only in exceptional circumstances. Such actions will follow COPE guidance.

Publication malpractice statement

In order to prevent such unfair practices, each submitted article with more than one author should be accompanied by a declaration filled in and signed by the authors. The declaration is intended to eliminate cases of ‘ghostwriting’ and ‘guest authorship’ (the declaration is part of the submission form).

Antiplagiarism practicies

When submitting the manuscript the author should declare that the paper is original and has not been published anywhere before and is not the subject of any qualification procedure for publication in any other journal of any other publisher. Authors must present all sources that have been used while writing the article. It is the author’s responsibility to obtain any needed permission to use material (a table, a figure, photographs, etc.) published elsewhere.

An additional element of the policy of screening for plagiarism is that the journal content is indexed in CrossCheck. It is the CrossRef initiative aimed at preventing scholarly and professional plagiarism.

Use of Artificial Intelligence tools

Authors must disclose any significant use of artificial intelligence tools in preparing articles. Authors remain fully responsible for the accuracy, originality, integrity, and authorship of submitted work.

AI tools may be used only for auxiliary or technical purposes, such as language editing, improving readability, formatting, translation support, or technical assistance. AI tools must not be used to replace the authors’ own scientific contribution, fabricate references, data, or results, or manipulate research findings.

Misuse of AI tools, including the use of AI to generate substantive content, fabricate references, data, or results, or manipulate research findings, may result in rejection of the manuscript.

The journal’s ethical principles are based on Code of Conduct and Best Practice Guidelines for Journal Editors edited by Committee on Publication Ethics.

Duties of the Editorial Team

Editorial responsibilities include evaluating manuscripts solely on scholarly merit and maintaining confidentiality throughout the review process. Editorial decisions are not influenced by commercial interests, nationality, ethnicity, political beliefs, institutional affiliation, or other unrelated factors.

Peer review process

The editorial team, on the basis of fair and unbiased editorial decisions, chooses which of the articles submitted to the journal should be sent to two independent reviewers in accordance with a double-blind review. Based on the evaluations received from reviewers, the editorial board decides whether the article should be accepted for publication, rejected, or returned to the author for revision.

The editorial team prepares and periodically updates the qualification criteria and a review form. The criteria and a review form are available at the journal’s website.

The editorial team does not disclose the names of reviewers who evaluated specific publications.

Publication ethics

The editorial team strives to publish works that adhere to ethical norms in science. Editors shall take appropriate action when ethical concerns arise.

Conflicts of Interest

Editors and editorial team members must disclose any financial, professional, institutional, or personal relationships that could influence the evaluation or presentation of research. All conflicts of interest must be declared during submission and publication. Failure to disclose relevant conflicts may result in corrective action.

According to COPE, conflict of interest (competing interest) is defined as any circumstance that interferes with, or could reasonably be perceived as interfering with, the full and objective presentation, peer review, editorial decision making, or publication of research papers submitted to a journal. Conflicts of interests may be financial or non-financial, professional, or personal, and can arise in relation to an organisation or another person.  

Duties of Reviewers

Standard of review

The reviewer is supposed to prepare a written review which explicitly states the conditions on which an article should be accepted for publication or informs of rejection.

Reviewers are expected to provide constructive and unbiased assessments. The review should include clear, well-supported suggestions if amendments are needed.

Reviewers shall not disclose information about submitted manuscripts to anyone other than those directly involved in the editorial process, unless required by law or ethical investigation.

Conflict of interest

The reviewer must sign a declaration on the non-occurrence of a conflict of interest (any financial, professional, institutional, or personal relationships that could influence the evaluation or presentation of research).

According to COPE, conflict of interest (competing interest) is defined as any circumstance that interferes with, or could reasonably be perceived as interfering with, the full and objective presentation, peer review, editorial decision making, or publication of research papers submitted to a journal. Conflicts of interests may be financial or non-financial, professional, or personal, and can arise in relation to an organisation or another person. 

Promptness

In the situation when the reviewer does not consider himself an expert on a given topic or is not able to prepare the review within a given time, they should inform the editorial board about these circumstances.

Publication ethics

Reviewers should inform the editorial team about any detected cases of unreliability, dishonesty, and unethical behaviour (e.g. ‘ghostwriting’, ‘guest authorship’, plagiarism, fabricated data, unaccepted use of AI tools).

Duties of Authors

Originality and plagiarism

The author has to declare that the paper is original and has not been published anywhere before and is not the subject of any qualification procedure for publication in any other journal of any other publisher. Authors must present all sources that have been used while writing the article. It is the author’s responsibility to obtain any needed permission to use material (a table, a figure, photographs, etc.) published elsewhere. 

Editorial requirements

The author should follow the editorial standards included in the Editorial requirements file.

Authorship of the article

The author has to declare that neither ghostwriting nor guest authorship (honorary authorship) occurs in the work submitted for publication, as well as indicate the percentage contribution of the authors in the creation of the work submitted for publication. All authors have to approve the final manuscript before submission.

Peer review process

After the reception of the reviewers’ comments, the author is obliged to respond within a time period specified by the Editorial Team. Failure to meet a specified deadline will be deemed as resignation from publication.

Data Transparency and Reproducibility

Authors should maintain accurate research records and retain underlying data for a reasonable period after publication.

Where appropriate, authors should: provide access to datasets, materials, and methods, as well as describe methodologies sufficiently to allow replication.

Research involving human participants, personal data, or animals must comply with applicable legal and ethical requirements.

Financial disclosure  

According to financial disclosure requirement the author has to present the information about the sources of publication funding, contributions from research institutions and other entities.

Use of Artificial Intelligence tools

Authors must disclose any significant use of artificial intelligence tools in preparing articles. Authors remain fully responsible for the accuracy, originality, integrity, and authorship of submitted work.

AI tools may be used only for auxiliary or technical purposes, such as language editing, improving readability, formatting, translation support, or technical assistance. AI tools must not be used to replace the authors’ own scientific contribution, fabricate references, data, or results, or manipulate research findings.

Misuse of AI tools, including the use of AI to generate substantive content, fabricate references, data, or results, or manipulate research findings, may result in rejection of the manuscript.

Conflicts of Interest

Authors must disclose any financial, professional, institutional, or personal relationships that could influence the evaluation or presentation of research. All conflicts of interest must be declared during submission and publication.

According to COPE, conflict of interest (competing interest) is defined as any circumstance that interferes with, or could reasonably be perceived as interfering with, the full and objective presentation, peer review, editorial decision making, or publication of research papers submitted to a journal. Conflicts of interests may be financial or non-financial, professional, or personal, and can arise in relation to an organisation or another person.