Publication Ethics

Kalamantra International Journal of Accounting and Management (KIJAM) is committed to upholding integrity, transparency, objectivity, and academic quality throughout the entire scholarly publishing process. These publication ethics guidelines serve as a reference for editors, reviewers, authors, and other parties involved in the publication of articles in KIJAM. All parties involved in scholarly publishing are expected to perform their respective responsibilities professionally and to uphold the principles of academic honesty, confidentiality, fairness, and scholarly accountability.

Responsibilities of Editors

Publication Decisions

The editors of Kalamantra International Journal of Accounting and Management (KIJAM) have the authority to determine whether a submitted manuscript is suitable for acceptance and publication. Such decisions are primarily based on the manuscript’s scholarly quality, originality, relevance, academic contribution, and conformity with the journal’s aims and scope. In making editorial decisions, editors may take into account recommendations from reviewers and members of the editorial board. All decisions must also comply with applicable legal and ethical requirements concerning copyright, plagiarism, defamation, and other forms of publication misconduct.

Fairness

Every manuscript must be evaluated solely on the basis of its academic quality and scholarly content. The personal identity or background of the authors, including gender, race, ethnicity, religion, citizenship, sexual orientation, or political views, must not influence the evaluation process or editorial decision. KIJAM provides all authors with an equal opportunity to receive an objective and professional academic assessment.

Confidentiality

Editors and all members of the editorial team are responsible for maintaining the confidentiality of every manuscript submitted to the journal. Information concerning a manuscript must not be disclosed to individuals who are not directly involved in the editorial process. Such information may only be shared with the corresponding author, editors, reviewers or potential reviewers, editorial advisers where necessary, and the publisher as required for the publication process.

Conflicts of Interest and Use of Unpublished Materials

Editors must not use data, ideas, methods, findings, or other materials contained in an unpublished manuscript for their own research purposes without obtaining written permission from the author. Where an editor has a personal, professional, financial, or other interest that may compromise objectivity in relation to a manuscript, the editor should refrain from participating in the evaluation and decision-making process for that manuscript.

Responsibilities of Reviewers

Role of Reviewers in the Editorial Process

Reviewers assist editors in assessing the scholarly merit and publication suitability of submitted manuscripts and provide recommendations that support editorial decision-making. In addition to providing recommendations to the editors, reviewers are expected to offer constructive feedback that may help authors improve the clarity of their arguments, analytical quality, methodological accuracy, and presentation of research findings. The peer-review process should therefore contribute to improving the scholarly quality of a manuscript rather than merely determining whether it should be accepted or rejected.

Availability and Timeliness

Reviewers who receive an invitation to review a manuscript should consider both their relevant expertise and their availability before accepting the assignment. If a reviewer believes that the subject matter of the manuscript falls outside their area of expertise or that they will be unable to complete the review within the specified time frame, the reviewer should promptly inform the editor and may withdraw from the review process. This is necessary to ensure that the manuscript evaluation process proceeds efficiently and without unnecessary delay.

Confidentiality of Manuscripts

All manuscripts received by reviewers must be treated as confidential documents. Reviewers must not disclose, distribute, reproduce, or discuss the contents of a manuscript with any other party without permission from the editor. Information obtained during the review process may only be used for the purpose of academically evaluating the manuscript under review.

Objectivity of Review

Reviewers are required to evaluate manuscripts objectively, professionally, and on the basis of academic considerations. Comments that personally attack, demean, or otherwise disrespect authors, or that are unrelated to the scholarly quality of the manuscript, are unacceptable. Criticism and recommendations for revision should be expressed professionally and clearly and, wherever possible, supported by appropriate reasoning that enables authors to understand which aspects of the manuscript require improvement.

Identification and Acknowledgement of Sources

Reviewers are expected to assess the adequacy and relevance of the references used in a manuscript. Where relevant previously published research directly related to the subject matter has not been cited by the authors, reviewers may recommend that such sources be considered. Reviewers should also inform the editor if they identify substantial similarity, duplication, or overlap between the manuscript under review and other published works known to them.

Reviewers’ Conflicts of Interest

All information and ideas obtained through the peer-review process must be kept confidential and must not be used for academic, professional, financial, or other personal advantage. Reviewers should decline to review a manuscript where there is a relationship or interest that may compromise the independence of their assessment, including competitive, collaborative, institutional, professional, or other relationships with the authors or institutions associated with the research.

Responsibilities of Authors

Accuracy and Reporting Standards

Authors are responsible for presenting the research process and findings accurately, objectively, and in a manner that can be academically justified. The information, data, analytical results, and interpretations presented in a manuscript must accurately reflect the research that was actually conducted. Authors must not manipulate, falsify, fabricate, or deliberately present information in a manner that may mislead readers. The manuscript should also provide sufficient information regarding the methods, procedures, data sources, and references to allow the research process to be understood and, where possible, replicated by other researchers. The deliberate presentation of false or misleading data or information constitutes a serious violation of publication ethics.

Availability and Retention of Research Data

Under certain circumstances, authors may be requested to provide research data related to their manuscript to the editor as part of the evaluation or verification process. Where feasible and where doing so does not conflict with confidentiality requirements, data protection provisions, or other ethical considerations, authors are expected to provide access to supporting research data. Authors are also responsible for retaining research data for an appropriate period following publication as part of their scholarly accountability.

Originality and Prevention of Plagiarism

Manuscripts submitted to Kalamantra International Journal of Accounting and Management (KIJAM) must constitute original scholarly work. When authors use theories, concepts, data, ideas, sentences, research findings, or other materials originating from the work of others, those sources must be properly acknowledged through appropriate citations and references in accordance with academic standards. The use of another person’s work without adequate attribution may constitute plagiarism and represents a violation of publication ethics. Authors are also responsible for ensuring that manuscripts do not contain other forms of plagiarism, including direct plagiarism, paraphrasing without proper citation, use of data without attribution, or excessive reuse of their own previously published work without appropriate disclosure.

Multiple Publication and Simultaneous Submission

Authors must not submit the same manuscript simultaneously to KIJAM and another journal. A manuscript containing substantially the same research should also not be republished in more than one journal without legitimate justification, transparency, and appropriate approval consistent with established principles of scholarly publishing ethics. Simultaneous submission of the same manuscript to two or more journals constitutes a breach of publication integrity.

Acknowledgement of Scholarly Contributions

Any theory, concept, method, idea, or previous research finding that contributes to the current study must be appropriately acknowledged through proper citation. Authors are responsible for ensuring that the sources cited are genuinely relevant to the statements they support and are accurately presented in the reference list. References must not be included solely for the purpose of artificially increasing citation counts where they have no meaningful scholarly relevance to the research.

Authorship and Author Contributions

Authorship should be granted only to individuals who have made meaningful scholarly contributions to the research. Such contributions may include research conceptualization, development of the research design or methodology, data collection or analysis, interpretation of findings, manuscript preparation, or other substantial intellectual contributions. All individuals who meet the criteria for authorship should be listed as authors. Conversely, individuals who have not made sufficient scholarly contributions must not be included as authors solely because of their position, personal relationship, institutional status, or other considerations unrelated to academic contribution. Individuals who contributed to the research but whose contributions do not meet the criteria for authorship may be acknowledged in the acknowledgements section or through a contributor statement. The corresponding author is responsible for ensuring that all authors are aware of, have read, and have approved the final version of the manuscript and have agreed to its submission to KIJAM.

Risks Involving Humans, Animals, and Hazardous Materials

Where research involves human participants, animals, chemicals, procedures, equipment, or activities presenting particular risks, authors are responsible for providing adequate information regarding such risks in the manuscript. Authors must ensure that the research has been conducted in accordance with appropriate safety principles, protection of research subjects, and relevant research ethics requirements. Information regarding ethical approval or procedures for protecting research participants should be provided where required by the nature of the study.

Disclosure of Conflicts of Interest and Funding

Authors must disclose any circumstances that may constitute a conflict of interest or that could reasonably be perceived as affecting the objectivity of the research. Such conflicts may include financial interests, professional relationships, institutional relationships, personal relationships, or other interests that could reasonably be perceived as influencing the conduct, analysis, interpretation, or reporting of the research findings. All sources of funding and financial support associated with the research must also be disclosed transparently in the manuscript.

Errors in Published Articles

Authors remain responsible for the integrity of their articles after publication. If a substantial error or inaccuracy is identified after publication and the error may materially affect the interpretation of the research findings, the author must promptly contact the editors of KIJAM. Authors are required to cooperate with the editor and publisher in determining the appropriate course of action, including the publication of a correction, clarification, or retraction where the error significantly affects the validity of the work.

Manuscript Withdrawal Policy

Authors are expected to carefully consider their decision before submitting a manuscript to Kalamantra International Journal of Accounting and Management (KIJAM). Submission of a manuscript indicates the authors’ commitment to participate in the editorial process until a final decision has been made. A request to withdraw a manuscript after the editorial process has begun may result in the loss of time and resources already invested by editors, reviewers, and the publishing team in processing the manuscript. Where there is a compelling reason for withdrawal, the corresponding author must submit a formal request to the editor explaining the reasons for withdrawing the manuscript. If an author requests withdrawal while the manuscript is undergoing editorial processing or peer review, an administrative withdrawal fee of US$150 per manuscript may be imposed as compensation for the editorial and publication-related work that has already been undertaken. Withdrawal on the grounds that the same manuscript has been submitted to or accepted by another journal is not considered acceptable, as simultaneous submission of the same manuscript to more than one journal is inconsistent with accepted principles of scholarly publishing ethics. If a withdrawal request is submitted after the manuscript has been formally accepted for publication, a withdrawal fee of US$250 per manuscript may be applied. The manuscript withdrawal process shall be considered complete once all administrative requirements established by the publisher have been fulfilled.