ISSN 2307-9878 (Print)
ISSN 2518-1181 (Online)
DOI 10.33146/2307-9878

Editorial Policies

A&F Journal has some policies that have been elaborated according to the progressive international practices and the Code of conduct and best practice guidelines for journal editorsdeveloped by COPE (Committee on Publication Ethics). Please read through the policies below to familiarize yourself with our common practices and rules.

Publication Ethics
Plagiarism Policy
Open Access Policy
Publisher Copyright Policies
Liability for contents

Publication Ethics

The Journal is committed to upholding highest standards of publication ethics and takes all possible measures against any publication malpractices.

Responsibility of Editors, Authors and Reviewers

Articles are evaluated by blind peer – reviewed process, and all comments from the Reviewer about the specific article are kept only between parties involved in the act of publishing: the journal editors, the authors and the peer reviewers. For this reason, it is necessary to agree upon standards of expected ethical behavior for stakeholders previously mentioned.

The Editors accept and consider submissions from any author, regardless of gender, nationality, religious/political/sexual etc. orientation. In order to achieve the highest level of objectivity and infringement of copyright in the examination process, the Editors must not disclose any information about a submitted manuscript and its Author to anyone other than the corresponding Author and Reviewers (including potential). Based on the reports received from the Reviewers, the Editors have the right to accept or reject a manuscript for publication, or to demand its modification. Only the manuscripts with positive revisions could be published. Whereas the decision about one manuscript could not be made upon two required reports, additional opinion could be requested from another Reviewer. Final selection of articles for publication, and the form of publication, shall rest with the Editor. Unpublished manuscripts must not be used in any purpose by Editors, and must be kept strictly confidential from the third parties. Authors will be informed about the decision on their manuscript as promptly as possible. Following acceptance, an article will normally be published in the next available issue.

The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.

Authors contributing to A&F Journal agree to publish their articles under the Creative Commons Attribution Non-Commercial 4.0 International Public License, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear. Authors retain copyright of their work, with first publication rights granted to A&F Journal. However, authors are required to transfer copyrights associated with commercial use to the Publisher.

The authors agree to the terms of this Copyright Notice, which will apply to this submission if and when it is published by this journal. Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere in the same form, in English or in any other languages, without the written consent of the Publisher.

The authors are responsible for the accuracy of facts, quotations private names, enterprises and organizations titles, geographical locations etc. The Editors and members of Editorial Board do not always share the views and thoughts expressed in the articles published.

After the acceptance all articles are reviewed by Reviewers. Reviewer should give his/her statement clearly and objectively, avoiding personal criticism and subjectivity. All comments and suggestions from Reviewer should be followed with supporting arguments. Reviewer obliges to keep all received manuscripts in strict confidentiality and must not use them for a personal advantage. The appropriate acknowledgments of all sources of data within the manuscript should be certified by the Reviewer. Any similarity to published articles or a doubt to plagiarism must be immediately brought to the Editor. Reviewer should inform the Editor if having any professional issues, such as falling out of the subject of the manuscript from his/her scope of research, or lack of time to make the proper examination. 

Reviewer reports should be in line with the COPE Ethical Guidelines for Peer Reviewers.

Journal uses the Double blind review model. In this type of peer review the reviewers don't know the identity of authors, and vice versa. This helps to preserve publication ethics standards and ensure quality level of published researches.

Plagiarism Policy

Respecting intellectual property rights is a foundational principle of the Journal’s Publication Ethics. Plagiarism, in which one misrepresents ideas, words or other creative expression as one's own, is a clear violation of such ethical principles.

Articles, submitted for publication in A&F Journal, are checked by all accessible means to prevent plagiarism. Checking for plagiarism is carried out using the base of Ukrainian dissertations and tools of the StrikePlagiarism platform.

All authors are responsible for the content of articles published by Institute of Accounting and Finance. Hence, it is the responsibility of each author to ensure that articles submitted to A&F Journal attain the highest ethical standards with respect to plagiarism.

To inform Publisher of alleged plagiarism, send email to Editor of the journal. The following is the minimum information required for Institute of Accounting and Finance to initiate a plagiarism investigation:

a) The names and contacts of the person(s) making the claim and their relationship to the allegation (e.g., author of plagiarized work, reviewer or editor of plagiarizing work).

b) A citation to the original article(s) (article title, author, publication title, date of publication).

c) A citation to the alleged plagiarizing article.

d) Indication of specific pages, sections, paragraphs in each work alleged as evidence of the plagiarism.

Once the investigation has been completed, the Editorial Board, based on a recommendation from the Editor, will determine the penalties to be imposed depending on the type of plagiarism.

All aspects of an investigation will be treated with the utmost regard for confidentiality. The names and contacts of the person(s) making the claim and their relationship to the allegation (e.g., author of plagiarized work, reviewer or editor of plagiarizing work) will be kept confidential and used only for the purpose and duration of the investigation.

Once a decision has been reached, it will be communicated to all parties immediately by the Editor. If plagiarism has been found, all parties will be informed of the penalties and the actions that will be taken.

When plagiarism has been found to have occurred, Institute of Accounting and Finance will take the actions listed below as determined by the type of plagiarism.

Publisher will inform the Department Chair, Dean, or supervisor of the authors of the finding of plagiarism.

The authors will be asked to write a formal letter of apology to the authors of the plagiarized article, including an admission of plagiarism.

If the article has appeared in press, Publisher will post a Notice of Plagiarism based on the own investigation and will remove access to the full text. The article itself will be kept in the database for future research or legal purposes.

If the article is under submission, the article can be automatically rejected by the Editor-in-Chief without further revisions and without any further plagiarism investigation. In addition, a letter of warning will be sent by the Editor-in-Chief to the authors with a copy of the A&F Journal Policy and Procedures on Plagiarism.

Should the authors refuse to comply with the above (e.g., if they refuse to write a formal letter of apology) or if it is determined during the plagiarism investigation that there have been multiple violations of any of the above forms of plagiarism by the same authors, A&F Journal retains the right to impose further sanctions such as automatic rejection of all current and future submissions for some extended period of time.

Open Access Policy

Journal’s open access policy is committed to the recommendations and standards of Budapest Open Access Initiative (BOAI).

The definition of Open Access introduced in the original BOAI:

By “open access” to [peer-reviewed research literature], we mean its free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, should be to give authors control over the integrity of their work and the right to be properly acknowledged and cited.

The Journal aims to promote the development of global Open Access to scientific information and research. The Publisher provides copyrights of all online published articles (except where otherwise noted) for free use of readers, scientists, and institutions (such as link to the content or permission for its download, distribution, printing, copying, and reproduction in any medium, except change of contents and for commercial use), under the terms of the Creative Commons Attribution Non-Commercial 4.0 International Public License (CC BY-NC). License, provided the original work is cited. Written permission is required from the publisher for use of its contents for commercial purposes.

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, meaning:

– everyone has free and unlimited access to the full-text of articles published in this journal; manuscripts are freely available without subscription or price barriers;

– articles are immediately released in open access format (no long waiting periods).

Publisher Copyright Policies

Institute of Accounting and Finance is the publisher of A&F Journal. All articles are published and distributed under the terms of the Creative Commons Attribution Non-Commercial 4.0 International Public License (CC BY-NC). A human-readable summary for the CC BY-NC 4.0 is available here.

Authors retain the copyright of their work for all articles published in A&F Journal. All work submitted to A&F Journal implies that it presents original, unpublished work of authors, which has not been published previously, has not been accepted for publication elsewhere and is not under consideration for publication by any publisher in any print or electronic media. Corresponding Author on behalf of all authors of the manuscript will be required to sign and submit a completed Author's Agreement Form

The Editor ensure the possibility to authors to create archive of pre-print (i.e. pre-refereeing) and publisher's version/PDF.

Liability for contents

A&F Journal reserves the right to modify the contents and terms of use of the website and to delete them. The Journal does not accept any liability for the information or the contents of other web pages to which it refers.