Editorial Policies

FOCUS AND SCOPE

Al-Manar Journal of Accountancy and Business Studies focuses on publishing high-quality research and scholarly articles in the fields of accounting and business. The journal welcomes submissions that contribute to the advancement of theory, practice, and understanding in the following areas:

  1. Financial Accounting and Reporting
    Analysis of financial statements, corporate financial reporting, auditing practices, and compliance with accounting standards.

  2. Management Accounting
    Cost accounting, budgeting, performance measurement, and decision-making tools used within organizations.

  3. Taxation
    Studies on tax laws, tax planning, compliance, and the impact of taxation policies on business operations.

  4. Corporate Governance and Ethics
    Examination of corporate governance structures, ethical practices in business, and their impact on financial and operational performance.

  5. Business Strategy and Management
    Research on strategic planning, business models, leadership, organizational behavior, and management innovation.

  6. Auditing and Assurance
    Studies related to audit quality, risk management, internal control systems, and assurance services in business organizations.

  7. Finance and Investment
    Research on corporate finance, financial management, risk assessment, investment strategies, and capital markets.

  8. Entrepreneurship and Business Development
    Exploration of entrepreneurial ventures, business startups, innovation management, and the role of SMEs in economic growth.

  9. Sustainability and Social Responsibility
    Insights on corporate social responsibility, environmental accounting, and sustainable business practices.

  10. International Business and Accounting
    Studies on global business operations, international accounting standards, and cross-border trade practices.

SECTION POLICIES

Articles

  •  Open Submissions
  •  Indexed
  •  Peer Reviewed

Editorial

  •  Open Submissions
  •  Indexed
  •  Peer Reviewed

 

PEER REVIEW PROCESS

All submitted manuscripts are subject to a double-blind review process, through an online system. The review process takes 4-8 weeks and its main focus is the novelty of the manuscripts and their contributions to the science development.

Peer review procedures

  • The corresponding author submits the manuscript through AJABS's online system
  • The AJABS Editor Board will identify the quality of manuscript and the possibility of cases of scientific misconduct including authorship, ownership, and plagiarism.
  • The Editor Board notifies the submissions and informs the authors if the papers are suitable for the journals. Therefore, the manuscript will be sent to two reviewers for reviewing process.
  • All of the contributions of the AJABS are subject to a double-blind peer-review, which means that neither the author(s) nor the reviewers know the identity of the other.
  • At least two reviewers review every submitted paper. The review process is an online process and contains a clear referees' statements concerning paper's publishing approval or its rejection
  • In case of minor revisions, the article is sent to the author(s) together with a referees opinions. The authors are asked to respond to the referees' comments and make the appropriate adjustments in the text. Then, the authors send back the corrected version. 
  • The Editorial Board makes the final decision on publication. 

 

OPEN ACCESS POLICY

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

 

ARCHIVING

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...

 

RETRACTION

The articles published in AJABS will be considered retracted in the publication if:

  1. They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error)
  2. the findings have previously been published elsewhere without proper crossreferencing, permission or justification (i.e. cases of redundant publication)
  3. it constitutes plagiarism
  4. it reports unethical research

The mechanism of retraction follows the Retraction Guidelines of the Committee on Publication Ethics (COPE) which can be accessed at https://publicationethics.org/files/retraction%20guidelines.pdf

 

PLAGIARISM POLICY

AJABS Editorial Board recognizes that plagiarism is not acceptable and therefore establishes the following policy stating specific actions (penalties) upon identification of plagiarism/similarities in articles submitted for publication in AJABS. AJABS will use Turnitin's originality-checking software to detect similarities of texts in article manuscripts and the final version of articles ready for publication. A maximum of 30% of similarities is allowed for the submitted papers. Should we find more than 30% of the similarity index, the article will be returned to the author for correction and re-submission.

Definition:

Plagiarism involves the "use or close imitation of the language and thoughts of another author and the representation of them as one's own original work."

Policy:

Papers must be original, unpublished, and not pending publication elsewhere. Any material taken verbatim from another source needs to be clearly identified as different from the present original text by (1) indentation, (2) use of quotation marks, and (3) identification of the source.

Any text of an amount exceeding fair use standards (herein defined as more than two or three sentences or the equivalent thereof) or any graphic material reproduced from another source requires permission from the copyright holder and, if feasible, the original author(s) and also requires identification of the source; e.g., previous publication.

When plagiarism is identified, the Editor in Chief is responsible for the review of this paper and will agree on measures according to the extent of plagiarism detected in the paper in agreement with the following guidelines:

Level of Plagiarism

Minor Plagiarism

A small sentence or short paragraph of another manuscript is plagiarized without any significant data or ideas taken from the other papers or publications.

Punishment: A warning is given to the authors and a request to change the manuscript and properly cite the original sources.

 

Intermediate Plagiarism

A significant data, paragraph, or sentence of an article is plagiarized without proper citation to the original source.

Punishment: The submitted article is automatically rejected.

 

Severe Plagiarism

A large portion of an article is plagiarized and involves many aspects such as reproducing original results (data, formulation, equation, law, statement, etc.), ideas, and methods presented in other publications.

Punishment: The paper is automatically rejected and the authors are forbidden to submit further articles to the journal.