Conflict of Interest Policy

1. Introduction

The Journal of Public and Business Accounting (JoPBA) is committed to upholding the highest standards of integrity, transparency, objectivity, and editorial independence throughout the scholarly publication process. The journal recognizes that conflicts of interest, also referred to as competing interests, may arise during research, manuscript preparation, peer review, editorial decision-making, and publication.

A conflict of interest occurs when an individual's financial, personal, professional, institutional, or other interests could influence, or reasonably be perceived to influence, their judgment, responsibilities, or decisions. The existence of a conflict of interest does not necessarily indicate misconduct or invalidate scholarly work. However, relevant interests must be disclosed transparently and managed appropriately to protect the integrity and credibility of the publication process.

This policy applies to all parties involved in JoPBA's publication process, including authors, peer reviewers, editors, editorial board members, and other individuals involved in manuscript evaluation and publication.

2. Types of Conflicts of Interest

Conflicts of interest may include, but are not limited to, the following categories.

A. Financial Interests

Financial conflicts of interest may arise from research funding, employment relationships, consultancy activities, honoraria, shareholdings, intellectual property rights, paid advisory positions, or other financial relationships that could influence research activities, the interpretation of findings, or publication decisions.

B. Personal and Professional Relationships

Conflicts of interest may arise from family relationships, close personal ties, professional collaborations, research partnerships, academic competition, supervisory relationships, or other connections that could compromise the independence and objectivity of scholarly assessment.

C. Institutional and Academic Interests

Conflicts of interest may arise from institutional affiliations, competing academic interests, professional responsibilities, or involvement in organizations that could benefit or be disadvantaged by the publication of particular research findings.

D. Political, Ideological, and Other Non-Financial Interests

Political affiliations, ideological commitments, organizational memberships, advocacy activities, or other non-financial interests may constitute conflicts of interest when they could reasonably be perceived as influencing the interpretation, evaluation, or publication of scholarly work.

Differences in academic perspectives, theoretical approaches, or professional opinions do not automatically constitute conflicts of interest. Disclosure is required when a relevant relationship, role, or commitment could reasonably raise concerns about the independence of scholarly assessment.

3. Responsibilities of Authors

All authors submitting manuscripts to JoPBA must disclose actual, potential, or reasonably perceived conflicts of interest that could affect their research or the publication process.

Authors must:

Disclose all relevant financial and non-financial interests at the time of manuscript submission.
Identify research funding sources and, where relevant, explain the funders' roles in research design, data collection, analysis, interpretation, manuscript preparation, and the decision to submit the manuscript for publication.
Disclose professional, institutional, personal, or other relationships that could reasonably influence the research or the interpretation of its findings.
Ensure that the corresponding author obtains accurate conflict-of-interest information from all contributing authors.
Promptly inform the journal if a new conflict of interest arises or becomes known during peer review or after submission.

All manuscripts must include a conflict-of-interest statement, even when no conflicts exist. Disclosure does not automatically result in manuscript rejection. The editorial team will assess whether the disclosed interests can be appropriately managed without compromising the integrity of the publication process.

4. Responsibilities of Peer Reviewers

Peer reviewers must provide independent, objective, fair, and impartial assessments of manuscripts submitted to JoPBA.

Before accepting a review invitation, reviewers must disclose any actual, potential, or reasonably perceived conflicts of interest that could compromise their independence.

Reviewers must decline or withdraw from a review when a conflict of interest could impair their objectivity. Relevant circumstances may include close personal relationships with the authors, recent research collaborations, direct academic competition, financial interests in the research outcomes, or significant institutional connections.

Reviewers must not use confidential information obtained during peer review for personal, professional, financial, or academic advantage. If uncertain whether a potential conflict exists, reviewers must consult the handling editor before accepting or continuing the review.

5. Responsibilities of Editors and the Editorial Board

Editors and editorial board members must maintain independence, fairness, confidentiality, and transparency throughout the editorial decision-making process.

Editors must disclose relevant conflicts of interest associated with manuscripts under their responsibility. An editor who has a conflict of interest must not participate in managing the peer-review process, evaluating the manuscript, or making the publication decision.

The manuscript must be reassigned to an independent editor or a suitably qualified editorial board member who has no relevant conflict of interest.

Manuscripts authored or co-authored by editors, editorial board members, or individuals with close professional or personal relationships with the editorial team must undergo independent editorial assessment and peer review in accordance with JoPBA's established standards.

Editorial positions, institutional authority, and personal relationships must not confer preferential treatment or improperly influence publication decisions.

6. Disclosure and Management Procedures

JoPBA requires conflict-of-interest declarations during manuscript submission. The editorial team will assess disclosed interests and determine appropriate measures to manage them, which may include:

Requesting additional information or clarification regarding a disclosed conflict of interest.
Appointing an independent editor or an alternative peer reviewer.
Excluding individuals with conflicts of interest from specific editorial assessments or decisions.
Including relevant conflict-of-interest statements in published articles.
Temporarily suspending the editorial process when a significant conflict requires further investigation.
Rejecting a manuscript when a serious conflict cannot be adequately managed or when deliberate concealment has compromised the integrity of the submission process.

Conflict-of-interest information will be handled in accordance with appropriate confidentiality principles. Relevant author declarations will be published with the article to support transparency and allow readers to assess potential competing interests.

7. Undisclosed Conflicts of Interest

If an undisclosed conflict of interest is identified before publication, the editorial team will investigate the matter and may request clarification, reassign editorial responsibilities, suspend peer review, or take other appropriate measures.

If an undisclosed conflict is identified after publication, JoPBA will assess its seriousness and potential impact on the research, editorial process, and integrity of the published article.

Depending on the findings, the journal may update the conflict-of-interest statement, issue a correction, publish an expression of concern, or retract the article when justified.

Corrective actions will be proportionate to the seriousness of the issue and guided by recognized publication ethics principles, including relevant guidance from the Committee on Publication Ethics (COPE).

8. Conflict-of-Interest Statements

Every article published in JoPBA must include a conflict-of-interest statement.

A. When No Conflict of Interest Exists

“The authors declare that they have no known financial or non-financial conflicts of interest that could have influenced the conduct of the research, the writing of the manuscript, or the decision to publish this article.”

B. When a Conflict of Interest Exists

“The authors declare the following financial and/or non-financial conflicts of interest: [describe the relevant financial, institutional, professional, personal, or other interests].”

C. When an Author Is an Editor or Editorial Board Member

“[Author's Name] serves as [Editorial Position] at the Journal of Public and Business Accounting (JoPBA). The author was not involved in the editorial evaluation, management of peer review, or publication decision for this manuscript. The editorial process was handled independently by an editor with no relevant conflict of interest.”

9. Compliance and Policy Review

All parties involved in JoPBA's publication process are required to comply with this Conflict of Interest Policy.

JoPBA reserves the right to investigate suspected violations and take appropriate corrective action to protect the integrity of its editorial processes and scholarly publications.

This policy will be reviewed periodically to reflect developments in publication ethics, scholarly publishing standards, and international best practices.

References and Ethical Guidelines

This policy is informed by recognized publication ethics principles and editorial practices, including guidance from:

Committee on Publication Ethics (COPE).
Elsevier Publishing Ethics Policies.
Springer Nature Editorial Policies and Editors' Code of Conduct.
Taylor & Francis competing interests guidance.
SAGE Publishing publication ethics and research integrity guidance.