Peer Review Process

Peer Review Process

The determination of articles published in the Governance, Accounting and Taxation Journal (GATJ) is conducted through a double-blind peer review process. This process considers two primary aspects: relevance and contribution to the development of accounting, taxation, and governance theory and practice.

The double-blind review mechanism ensures fairness, objectivity, and academic rigor. Editors and reviewers provide constructive feedback to assist authors in improving the quality of their manuscripts.

  1. All submissions are processed exclusively through the GATJ Online Journal System (OJS).
  2. Each manuscript undergoes an initial desk evaluation by the Editor in Chief to assess compliance with author guidelines, manuscript templates, and alignment with GATJ’s focus and scope.
  3. Manuscripts are screened using Turnitin for similarity checking. Submissions with similarity levels exceeding 40% are rejected without substantive review.
  4. The assigned editor evaluates the manuscript’s novelty, relevance, and scholarly contribution. Manuscripts with insufficient originality may be rejected at this stage.
  5. Qualified manuscripts proceed to substantive review by at least two independent peer reviewers under a double-blind review system.
  6. Based on reviewers’ recommendations, the Editor in Chief issues one of the following decisions:
    • Rejected
    • Accepted with Major Revision (4–12 weeks)
    • Accepted with Minor Revision (1–4 weeks)
    • Accepted without Revision
  7. Manuscripts accepted with revisions are returned to authors along with reviewer feedback. Revised submissions must include a response to reviewers.
  8. Authors must submit revisions within the specified timeframe. Failure to do so without notification will be considered a withdrawal.
  9. Accepted manuscripts are published in an issue determined by the Editor in Chief. Authors may request preferred publication issues via the editorial office.

Notes

  • Desk evaluation and similarity checking take up to one week.
  • Substantive peer review usually takes four to eight weeks.
  • The average time from submission to publication is approximately 85 days.
  • Manuscripts from GATJ-affiliated conferences follow the same review process.