Conflict of Interest

Throughout the scientific journal publication process, Jurnal Akuntansi Bisnis is committed to maintaining transparency, objectivity, fairness and integrity. Where personal, professional, financial or other relationships have the potential to influence, or are perceived to influence, the preparation, evaluation, editorial handling or publication of a manuscript, a conflict of interest may arise. Jurnal Akuntansi Bisnis adheres to the guidelines set out by the Committee on Publication Ethics (COPE) regarding the disclosure and management of conflicts of interest.

All authors, editors and reviewers are expected to disclose any relevant conflicts of interest and to cooperate with the journal in managing them appropriately. The existence of a conflict of interest does not necessarily indicate a breach of ethics or automatically disqualify a manuscript from consideration. However, failure to disclose relevant conflicts of interest may undermine the transparency and credibility of the publication process.