Introduction

Humans, endowed with a mind capable of reflection and contemplation, are able to comprehend their surroundings and think logically. With this mind, they were able to build great civilizations that spanned the ages and developed to the point of astonishing current generations. However, despite this significant progress, it remains difficult to trace the evolution of humanity's ongoing pursuit of knowledge, especially when it comes to documenting and presenting knowledge in a scientifically accurate manner.

Scientific research is the foundation of cognitive advancement and can only be truly credible if it is conducted in accordance with a set of ethical principles and strict standards that ensure the integrity and quality of its results. Scientific research requires researchers to adhere to specific ethics that respect the rights of individuals and communities and ensure the confidentiality of data and information.

Hence, the journal's code of ethics comes into play, seeking to define the framework that researchers must adhere to at all stages of research. This code aims to define the basic principles that ensure respect for the rights of individuals and the academic community, thus contributing to a safe, reliable, and transparent research environment.

This code was developed based on a careful study and review of numerous documents issued by local and international academic institutions, both in Libya and abroad, to be adapted to suit the needs of research activities. Available data was collected and analyzed, and a set of ethical standards was developed that align with the journal's academic and research objectives. The primary objective of this code is to ensure that all researchers adhere to the values ​​and principles that lead to scientific results consistent with international standards, enhancing the journal's credibility within its academic environment as a reliable scientific reference.

Purpose of the Code

The code aims to establish a unified system for scientific research ethics for the journal Accounting Studies, regulate the scientific studies and research published therein, raise awareness of behavioral and ethical standards, and outline the rights and duties of researchers regarding the characteristics of scientific research ethics.

Definition of the Ethical Code

It is a set of supreme values ​​that the journal's editorial board seeks to adhere to in its work. It is formulated in the form of "must," "will adhere," "prohibited," or similar terms. The code specifies the required rules for expected and prohibited behavior.

Objectives of Documenting the Scientific Research Code

Identify the values ​​and ethics of scientific research.
Define the social responsibility of scientific research.
Regardless of the conflict between research methodology and ethics.

Ethics of Scientific Research

The first thing a researcher must possess is to possess the tools of scientific research, meaning they are not intrusive in this field. This is achieved by:

Scientific integrity in conducting research, claiming credit only for their work.
Directing research to benefit society and avoiding research that harms the environment.
Patience in the face of the difficulties of research.
Respecting the intellectual property of others and accuracy in transmission.
Committing to scientific thinking and scientific methods in research.
Preserving transmitted texts and not distorting the intent of their authors.
Accuracy in collecting and analyzing data without bias.
Adhering to virtues and good ethics.

Basic Principles of Scientific Research Ethics

Scientific research is highly diverse in nature and addresses very different topics. Similarly, research methods vary. There are a number of general principles that must be followed and adhered to in all branches of science. Scientific research at Al Maarefa University adopts the following ethical principles and values, but not limited to them:

Credibility: Research results must be truthfully conveyed, and the researcher must be honest in what they convey. They must not supplement any missing or incomplete information based on what they believe has occurred, nor attempt to incorporate data based on the results of theories or other individuals.
Experience: The work you undertake must be appropriate to your level of experience and training. You must first prepare the preliminary work, then attempt to thoroughly understand the theory before applying the concepts or procedures.
Safety: Do not expose yourself to physical or moral danger. Take precautionary measures during all experiments. Do not attempt to conduct your research in environments that may be geologically, meteorologically, or chemically hazardous. The safety of the research target is also important.
Trust: Scientific research relies on mutual trust among scientists, with each researcher conducting their research with precision and care. Therefore, the researcher must strive to build a relationship of trust with those they work with, to obtain greater cooperation and more accurate results. Consent: Always ensure you obtain prior consent from those you wish to work with during the research period. Individuals to be studied must be aware that they are being studied.
Withdrawal: Individuals to be studied, or research workers or students, have the right to withdraw from the study at any time. It is important to remember that participants are often volunteers and should be treated with respect, and that the time they spend on research could be better spent doing something more profitable and beneficial for them.
Digital Recording: Do not record voices, take photographs, or film without the consent of the research subjects. Obtain prior consent before beginning any recording. Do not attempt to use hidden cameras or audio recorders to record the voices and movements of the subjects. It is important to understand that requesting consent after filming is not acceptable.

Feedback: If you are able to provide feedback to your research subjects, do so. You may not be able to provide the participants with the entire report, but giving them a summary or some phrases and recommendations may be important to them and serve the intended purpose. It is very important to show them images, audio, or printed transcripts of the statements they made before publishing, so that the subjects are not exposed to any physical or psychological harm due to your interpretation of what they said or did. Always ensure that you obtain prior consent before publishing.
False Hope: Don't make your subjects believe, through your questions, that things will change because of your research or project. Don't make promises that are outside the scope of your research, your authority, your position, or your influence.
Considering the Feelings of Others: Some subjects may be more susceptible to feelings of defeatism or surrender due to age, illness, or an inability to understand or express themselves. You must consider their feelings.
Exploiting Situations: Don't exploit situations to your advantage. Don't interpret what you observe or what others say indirectly to serve your research. Confidentiality of information: You must protect the identity of the target at all times. Do not give names or hints that would lead to revealing their true identity. This can be achieved by converting names to numbers or symbols, ensuring that everything related to the target’s identity is destroyed after the study is completed.

Ethical Principles Associated with Research Planning

A scientific researcher must possess ethical specifications that, along with cognitive and methodological specifications, must be armed with: honesty, truthfulness, and objectivity.

1- Ethical Principles Associated with Research Planning

When a researcher begins to consider the research problem and develop a research design to answer the questions posed by the problem, they must consider two important matters:

First: Their research plan must not be an exact copy of a previous study, in a way that casts doubt on the researcher's scientific integrity.

This does not prevent a researcher from considering conducting a study similar to one conducted in another setting. However, this must be governed by certain criteria, including a clear reference to the original study and the presence of any scientific benefit that justifies replicating a study previously conducted in another setting.

Second: There should be no possibility that the intended study will cause apparent or potential harm to other people. If there is a possibility of harm or harm to other people, the researcher should seek advice from those who can provide honest advice on how to conduct the study for its scientific benefit while avoiding the possibility of harming the study participants.

2 - Ethical Principles Associated with the Data Collection Process:

Most ethical issues arise during the period when the researcher begins collecting data from study participants. This stage represents a difficult situation in which the researcher must balance several seemingly conflicting decisions, especially those related to potential harm to the individuals participating in the study.

3 - Ethical Principles Associated with the Data Handling Process

These characteristics include the researcher's commitment to maintaining the confidentiality of the data of each study participant. The researcher should not exploit these secrets to defame or blackmail the people who entrusted him with them. What applies to dealing with data about individuals also applies when dealing with data that refers to a specific institution, especially if that reference is offensive to that institution in particular.

Another mistake a researcher may make is when they find that the results they obtain after processing the data highlight the inaccuracy of the viewpoint adopted in the research, whether explicitly or implicitly. In such cases, the researcher may resort to making modifications to the raw data.

This would enable them to obtain results that support the viewpoint adopted in the research. This represents a breach of academic integrity and reflects a deficient understanding of the nature of scientific research.

The Risks Associated with Serious Research

There are numerous risks that can accompany serious research in its relationship to solving scientific problems. These risks include the following:

Forming immature results.
Ignoring evidence that contradicts or is inconsistent with the researcher's findings.
Restricting thinking within fixed boundaries, i.e., a lack of originality.

Inability to obtain all the facts related to the problem.
Inaccurate observation.
Error in matching or reconciling cause and effect markers.
Influenced by personal judgments and preconceived biases.

Professional Research Ethics

The researcher must adhere to several key responsibilities regarding research:

Directing their research to benefit knowledge, society, and humanity as a fundamental ethical obligation by virtue of their job.
Scientific integrity in conducting their research and writings. They should attribute only their own thoughts and work to themselves, and the extent of their benefit from others should be known and specified.
Aim for accuracy without selective bias in their presentation, based on whims or inclinations, when summarizing the scientific viewpoints of others.
Clearly clarify the roles of participants and avoid using names for the sake of courtesy or to assist in collaborative research.
Avoid truncating quoted texts in a way that distorts the author's intent, whether intentionally or unintentionally.
The source in the quotation should be specific or clear, and the extent of the quotation should be understood without any ambiguity or vagueness.
References should be cited with complete honesty and accuracy, allowing for easy reference. References that have not been used should only be cited as additional readings.
Attention should be paid to accuracy, honesty, and integrity in collecting field data.
The researcher should analyze the data themselves and not delegate to others anything more than the numerical calculations and analyses that can be performed by machines in all cases. Interpretation, evaluation, comparison, conclusions, and theorizing are all the responsibility of the researcher.
Avoid fabricating data or results. The researcher should always remember that they are not required to prove the validity of a hypothesis; indeed, the hypothesis may be proven wrong, and the value of the research to humanity and knowledge is greater.
Maintain the confidentiality of data, especially when it relates to personal, financial, or behavioral matters.
Attribution of works should be attributed to their authors. It is ethically inappropriate to exchange names in references for financial gain or academic advancement.
Update data in assigned works should be ensured so that students do not assume false facts due to the lack of updated data.

Controls for Maintaining Scientific Research Ethics (Scientific Integrity)

Researchers wishing to publish in the journal must adhere to the following publishing ethics:

1. The researcher must adhere to and adhere to the rules of scientific integrity and honesty, documenting references and sources in a scientific, academic manner with complete accuracy and honesty. They must also adhere to acceptable limits for quotation, refrain from falsifying or distorting results for any purpose, and attribute only their own thoughts and work to themselves.

2. The researcher must not use scientific research for non-scientific purposes, such as political purposes, personal interests, favoritism, or flattering an official, body, or institution, regardless of its status.

3. The researcher must adhere to objectivity and neutrality, avoiding bias toward their personal opinions. They must conduct their research logically, free from personal whims, and accept all findings supported by evidence and proof, even if these results are inconsistent with their beliefs and ideas.

4. The researcher must maintain the confidentiality of personal and economic information of the individuals and institutions targeted by the research.

Violation of Scientific Integrity

Scientific integrity can be violated before the research is conducted (when obtaining grants, assigning research tasks, or planning research), during the research, or when presenting or publishing the results.

Three types of violations of scientific integrity can be distinguished:

Fraud
Deception and Misrepresentation
Intellectual Property Violation

Examples of Scientific Integrity Violations:

1. Misrepresenting the results of source studies

2. Selectively presenting results

3. Presenting fictitious data following an observation or experiment

4. Intentionally misapplying statistical methods

5. Inaccurately interpreting or intentionally misrepresenting research results

6. Plagiarizing the results or publications of others

7. Omitting the names of co-authors who made a significant contribution to the research, or adding the names of people who did not participate in the research or did not contribute in any valuable way.

8. Negligence in conducting the research, or in giving instructions for its conduct, or omitting procedures that allow for the detection of errors and inaccuracies.

9. Neglecting established rules for data handling Confidentiality, and printing of test designs or computer programs without permission.

Preventing Violations of Scientific Integrity:

Everything possible must be done to ensure that researchers respect the basic principles of scientific conduct. Possible methods in this area include:

1. Training and practices that develop the right skills.

2. Raising awareness and culture of research ethics standards.

3. Establishing clear, transparent, and binding rules that apply to all.