Ethics and best practices for publication
The Journal of Accounting, Management and Governance (JAMG) follows recommendations for standards of ethics, transparency and accountability in scientific communication shared by national and international institutions, such as the guidelines and flowcharts of the Committee on Publication Ethics (COPE), Principles of Transparency and Best Practice in Scholarly Publishing (DOAJ, COPE, OASPA e WAME), Recommendations for Promoting Integrity in Scientific Journal Publications (CSE), and others.
The policy adopted by the journal aims to promote responsibility and integrity in the publication of scientific articles considering all the people involved in the editorial process.
Authorship and contribution
The CGG recommends that authorship be assigned to contributors who have made a substantial contribution to the article and are responsible for the work and its published form, meeting the four basic criteria for indicating authorship listed by the ICMJE::
- Substantial contributions to the conception or design of the work; or the acquisition, analysis, or interpretation of data for the work;
- Elaborating the work or critically reviewing it for important intellectual content;
- Final approval of the version to be published;
- Agreement to be responsible for all aspects of the work, ensuring that questions regarding the accuracy or completeness of any part of the work are adequately investigated and resolved.
Acknowledgements may be used to denote contributions to the work that do not meet the listed authorship criteria, but should be acknowledged.
Conflicts of Interest
According to CSE, conflicts can be personal (self-interest, submissions from known persons, competitors, etc.), financial (funding, grants, salaries, patents, etc.) or non-financial (academic, political, thematic, etc.).
If the publication may generate any potential conflict of interest, authors should declare this at the time of submission, mentioning any links to funding bodies, public or private institutions, and persons involved.
Editors and reviewers should not participate in the editorial process of submissions in which a conflict of interest is established, delegating decision-making when appropriate.
Political or ideological positioning, ethnic, gender or religious diversity, and differences in theoretical and methodological perspectives should not influence the actions and decisions made during the editorial process.
Data Sharing and Reproducibility
The CGG encourages that, during the manuscript submission process or after approval, if legally and ethically possible, authors deposit research data in a trusted repository and/or send the files as a supplementary document, authorizing their publication with the article.
Research data may include raw or treated data, tables, charts, and statistical information not used in the article, codes, datasets, among others.
Ethical supervision
Articles containing the results of research developed in Brazil involving human beings must have the approval of an Ethics Committee in Research (CEP). Under the same conditions, foreign authors must have the approval of a REC or equivalent body in the country of origin of the research.
So, authors of articles concerning research with human subjects must declare the approval of the REC and inform the number of the opinion at the time of submission to CGG.
Allegations of Misconduct Research
The CGG adopts the CSE definitions of research misconduct, "[...] in which harm occurs in the context of or as a direct result of research practices that do not meet ethical standards or as a direct result of irresponsible behavior by the investigator."
Examples of misconduct include falsification of data, manipulation of citations, plagiarism, and redundant publication.
During the editorial process, the journal checks for evidence of misconduct through a qualitative analysis of the form and content of the submission text. Plagiarism checking is performed by means of text similarity identification software.
Communications about suspected misconduct may be reported at any time, by anyone, to the official email address of the CGG. It is suggested that as much information as possible be provided so that the editorial team can verify the situation and start an investigation.
In case of doubts, clarifications and decision-making, the editorial team is guided by the COPE flowcharts and guidelines.
Erratum, retractions and expressions of concern
CGG adopts the NLM definitions, endorsed by CSE, for errata, retractions and expressions of concern.
Whatever the case may be, the outcome will be carried out only after the facts have been ascertained by the editorial team and the necessary actions for resolution have been determined, guided by COPE guidelines.
