Publication Ethics
Publication Ethics and Malpractice Statement
Governance, Accounting and Taxation Journal (GATJ) is an international, peer-reviewed, open-access scholarly journal dedicated to advancing academic discourse in the fields of governance, accounting, taxation, public finance, and related areas of economic research. As part of its commitment to academic integrity, GATJ upholds a comprehensive set of ethical principles designed to prevent publication malpractice and to ensure that all published works adhere to the highest standards of scholarly conduct.
This publication ethics statement is adapted from and aligned with the Committee on Publication Ethics (COPE) Best Practice Guidelines, reflecting GATJ’s commitment to transparency, fairness, professionalism, and responsible dissemination of knowledge. These ethical standards apply to all parties involved in the publication process, including authors, editors, reviewers, and the publisher.
Duties of Editors
Publication Decisions
Editors are responsible for deciding which manuscripts submitted to the journal should be published. Decisions are based on the manuscript’s academic merit, originality, methodological rigor, clarity of presentation, and relevance to the journal’s aims and scope. All manuscripts undergo a minimum of two independent double-blind peer reviews. Editorial decisions are not influenced by commercial interests or external pressures and must comply with ethical and legal requirements, including copyright and plagiarism regulations.
Fair Play
Editors evaluate manuscripts solely on intellectual content without discrimination based on gender, race, ethnicity, nationality, religion, political beliefs, or institutional affiliation. Editorial independence is maintained at all stages of the review and publication process.
Confidentiality
Editors and editorial staff must ensure the confidentiality of all submitted manuscripts. Information regarding submissions may only be disclosed to corresponding authors, reviewers, editorial advisers, or the publisher, as appropriate.
Disclosure and Conflicts of Interest
Editors must not handle manuscripts in which they have conflicts of interest arising from competitive, collaborative, financial, or other relationships. Unpublished materials disclosed in a submitted manuscript may not be used for editors’ own research.
Management of Ethical Misconduct
GATJ follows COPE procedures in responding to ethical complaints or allegations of misconduct, including plagiarism, duplicate publication, data fabrication, unethical research practices, or authorship disputes. When necessary, corrections, retractions, or expressions of concern will be issued.
Use of AI Tools by Editors
Editors must not upload unpublished manuscripts to generative AI tools or large language models. Manuscripts are confidential intellectual property, and such actions violate ethical and privacy standards.
Duties of Authors
Use of AI Tools in Manuscript Preparation
Authors may use AI tools for language editing or grammar improvement, provided such use is transparently disclosed. AI tools may not be listed as authors and may not generate scholarly arguments, interpretations, or conclusions. Authors remain fully responsible for the integrity and accuracy of their manuscripts.
Reporting Standards
Authors must present accurate, clear, and complete accounts of their research. Sufficient detail must be provided to allow replication. Fraudulent or knowingly inaccurate statements constitute unethical behavior.
Data Access and Retention
Authors should retain research data for a reasonable period after publication and be prepared to provide access if required for verification. Data sharing through repositories is encouraged where appropriate.
Originality and Plagiarism
Authors must ensure that their submissions are entirely original. Proper citation of others’ work is mandatory. All manuscripts are screened for plagiarism using recognized detection software.
Multiple or Redundant Publication
Authors should not submit the same manuscript to more than one journal simultaneously or publish substantially similar work elsewhere.
Authorship Criteria
Authorship should be limited to individuals who have made significant contributions to the conception, design, execution, or interpretation of the study. All authors must approve the final version of the manuscript.
Corrections and Retractions
When authors discover significant errors in their published work, they must promptly notify the editor and cooperate in issuing corrections or retractions.
Research Involving Humans or Hazards
Research involving human participants must comply with ethical standards, including informed consent and privacy protection. Any hazards associated with research procedures must be clearly disclosed.
Declaration of Competing Interests
Authors must disclose any financial or personal relationships that could influence their research outcomes.
Image Integrity
Images must not be manipulated in a way that misrepresents the research findings. Original image files may be requested for verification.
Duties of Peer Reviewers
Contribution to Editorial Decisions
Peer reviewers assist editors by providing objective and constructive evaluations that help improve manuscript quality and inform publication decisions.
Promptness
Reviewers who are unable to complete reviews within the specified timeframe should promptly inform the editor.
Confidentiality
Manuscripts under review must be treated as confidential documents and must not be shared or uploaded to AI tools or external platforms.
Objectivity
Reviews should be conducted objectively and respectfully, focusing on scholarly content rather than personal criticism.
Conflicts of Interest
Reviewers must disclose any conflicts of interest and decline review assignments where such conflicts exist.
Use of AI Tools by Reviewers
Reviewers must not use generative AI tools to analyze or summarize confidential manuscripts, as this violates confidentiality and ethical obligations.
