Ethics and politics
Editorial ethics
1. Introduction
The editorial board of the journal "Management Accounting" in its activities is guided by the provisions of Russian and international law, adheres to the rules of publication ethics (in accordance with the recommendations of the International Committee on Publication Ethics - Committee on Publication Ethics).
The author's consent to the publication of the article in the journal means consent to the use of personal data in the open press, as well as to the publication of the full version of the article on the Internet: on the journal's website in free access, on the official website of the Scientific Electronic Library eLibrary.RU and other electronic libraries and databases.
2. Duties of editors
Decision on publication
The editor of a scientific journal is personally and independently responsible for making a decision on publication, in cooperation with the Editorial Board of the journal. The reliability of the work in question and its scientific significance should always be the basis of the decision to publish.The Editor may confer with other Editors and Reviewers during the decision-making on publication.
Privacy
The Editor and the Editorial Board are obliged not to disclose information about the accepted manuscript unnecessarily
Disclosure policy and conflicts of interest
Unpublished data obtained from submitted manuscripts cannot be used in personal research without the written consent of the Author. Information or ideas obtained during the review and related to possible benefits should be kept confidential and not used for personal gain.
Editors should recuse themselves from reviewing manuscripts (namely, request a deputy editor or cooperate with other members of the Editorial Board when reviewing the work instead of personally reviewing and making a decision) in case of conflicts of interest due to competitive, joint and other interactions and relationships with Authors, companies and possibly other organizations associated with the manuscript.
Engagement and collaboration in research
The Editor, together with the Publisher, take adequate response measures in case of ethical claims concerning the reviewed manuscripts or published materials. Such measures generally include interaction with the Authors of the manuscript and argumentation of the relevant complaint or claim, but may also involve interaction with relevant organizations and research centers.
3. Responsibilities of reviewers
Influence on the decisions of the Editorial Board
Reviewing helps the Editor to make a decision about publication and through appropriate interaction with the Authors can also help the Author to improve the quality of the work. Reviewing is a necessary link in formal scientific communications.
Qualification
Any selected Reviewer who feels insufficiently qualified to review the manuscript or does not have enough time to complete the work quickly should notify the Editor and ask to be excluded from the review process of the relevant manuscript.
Privacy
Any manuscript received for review should be treated as a confidential document. This work cannot be opened and discussed with any persons who do not have the authority to do so from the Editor.
Requirements for the manuscript and objectivity
The reviewer is obliged to give an objective assessment. Personal criticism of the Author is unacceptable. Reviewers should clearly and argumentatively express their opinion.
Recognition of primary sources
Reviewers should identify significant published works that correspond to the topic and are not included in the bibliography of the manuscript. Any statement (observation, conclusion or argument) published earlier should have a corresponding bibliographic reference in the manuscript. The Reviewer should also draw the Editor's attention to the discovery of a significant similarity or coincidence between the manuscript under consideration and any other published work within the scope of the Reviewer's scientific competence.
Disclosure Policy and Reviewers' Conflicts of Interest
Reviewers should not participate in the review of manuscripts in case of conflicts of interest due to competitive, joint and other interactions and relationships with any of the Authors, companies or other organizations associated with the submitted work.
4. Responsibilities of authors
Requirements for manuscripts
Requirements for materials and guidelines for authors are posted on the website of the journal "Management Accounting".
Originality of materials
Authors should make sure that the original work is presented in full and, in case of using the works or statements of other Authors, should provide appropriate bibliographic references or excerpts.
Illegal borrowing can exist in many forms, from presenting someone else's work as an author's work to copying or paraphrasing essential parts of someone else's work (without attribution) and to claiming one's own rights to the results of someone else's research. Plagiarism in all forms is unethical and unacceptable.
Multiplicity, redundancy and simultaneity of publications
The author should not publish a manuscript, mostly devoted to the same research, in more than one journal as an original publication. Submitting the same manuscript to more than one journal at the same time is perceived as unethical behavior and unacceptable.
In general, the author should not submit a previously published article for consideration in another journal.
Recognition of primary sources
It is always necessary to recognize the contribution of others. Authors should refer to publications that are relevant to the performance of the submitted work. Information obtained from confidential sources should not be used without the express written permission of the Authors of the work related to confidential sources.
Authorship of the publication
The authors of the publication can only be persons who have made a significant contribution to the formation of the idea of the work, the development, execution or interpretation of the presented research. All those who have made significant contributions should be designated as Co-Authors. In cases where research participants have made a significant contribution in a particular direction in a research project, they should be listed as persons who have made a significant contribution to this study.
The author should make sure that all participants who have made a significant contribution to the study are represented as Co-authors. The co-authors saw and approved the final version of the work and agreed to submit it for publication.
Disclosure policy and conflicts of interest
All Authors are required to disclose in their manuscripts financial or other existing conflicts of interest that may be perceived as having influenced the results or conclusions presented in the work.
Potential conflicts of interest should be disclosed as early as possible.
Significant errors in published works
If the Author discovers significant errors or inaccuracies in the publication, the Author must inform the Editor of the journal or the Publisher and interact with the Editor in order to withdraw the publication as soon as possible or correct errors. If the Editor or Publisher has received information from a third party that the publication contains significant errors, the Author is obliged to withdraw the work or correct the errors as soon as possible.
5. Publisher's Responsibilities
The Publisher must follow the principles and procedures that facilitate the performance of ethical duties by Editors, Reviewers and Authors in accordance with these requirements.
The publisher should support the Editors of the journal in considering claims to the ethical aspects of the published materials and help to interact with other journals and/or Publishers, if this contributes to the fulfillment of the duties of the Editors.
The publisher should promote good research practices and implement industry standards in order to improve ethical guidelines, withdrawal procedures, and error correction.
The publisher must provide appropriate specialized legal support (opinion or advice) if necessary.
Additional information
Provisions on ethical publications:
http://publicationethics.org/files/u2/Best_Practice.pdf
https://www.elsevier.com/about/our-business/policies/publishing-ethics
https://www.elsevier.com/editors/perk
HENRI's Declaration "Ethical Principles of Scientific Publications":
http://rasep.ru/sovet-po-etike/deklaratsiya
Disclosure policy and conflicts of interest:
https://service.elsevier.com/app/answers/detail/a_id/286/supporthub/publishing/
