Peer Review Process
All manuscripts submitted to Accounting Research Journal (Accrual) implements a strict blind peer review process to ensure the quality, originality, and relevance of the published work. Each submitted manuscript will undergo the following review procedures:
1. Initial Screening
All manuscript is initially screened by the editorial team to ensure compliance with the journal’s scope, author guidelines, basic academic standard and similarity max 25%.
2. Blind Peer Review
Manuscript that passes the initial screening are sent to independent reviewer with relevant expertise. Both the author’s and reviewer’s identities are concealed throughout review process to maintain objectivity and avoid bias.
3. Review Criteria
Reviewers evaluate the manuscript based on the following criteria relevance to the journal’s scope, originality, theoretical and practical contribution, methodological soundness, clarity of writing, structure and argumentation, appropriateness of reference.
4. Review Decision
Based on review’s reports and recommendation, the editorial may fall into one the following categories:
- Accept without revision
- Accept with minor revisions
- Revise and Resubmit (major revisions)
- Reject
5. Revision Process
Authors asked to revise their manuscripts must respond to all reviewer comments clearly and submit the revision version within the stipulated date. The revised manuscript may be returned to the same reviewer.
6. Final Decision
The final decision regarding publication is made by Editor-in-Chief based on reviewer’s recommendations and quality of the revised manuscript. This decision is final and will be communicated to the corresponding author.
7. Ethical Standards
Accounting Research Journal (Accrual) is committed to upholding the highest ethical standards in scholarly publishing. All reviewers are expected to maintain confidentially, provide objective and constructive feedback and disclose any conflict of interest.
