Research Policies
Research for the Journal of Accounting Studies
It is a set of detailed policies from which principles and guidelines are derived that clarify and define the journal's work procedures and direct it within a specific framework, so that these policies ensure the achievement of the goal of ensuring the integrity and quality of the journal, as well as compliance with scientific ethics and modern trends in the field of the journal's specialization. The research policy of the Journal of Accounting Studies consists of a set of the following detailed policies:
Editorial Policy
The Journal of Accounting Studies is committed to an editorial policy based on the following:
· Academic Selection: Articles submitted for publication must be consistent with the journal's objectives, field, and academic specialization.
· Originality of Research: The research must be original and meet the scientific research requirements, according to the scientific and methodological principles recognized in the Journal of Accounting Studies.
· Transparency of Data: Researchers must be willing to provide raw data for review by referees or readers, if such data is necessary to verify the validity of the results.
· Citing Sources: Researchers must be accurate in documenting all sources used in their research.
· Scientific and Cognitive Value: The research must be of scientific and cognitive value to the journal's specialization. The research must be written in sound scientific language, adhering to the rules of punctuation and accuracy of graphics and figures, if applicable, in accordance with the required conditions.
· Dual Publication: The research must not have been previously published or submitted for publication elsewhere. The researcher must provide a written declaration (in accordance with the relevant form).
· Page limitation: The research paper must not exceed the number of pages specified by the journal, including the list of sources and appendices.
· Copyright: Upon acceptance of the research paper for publication, the researcher is obligated to transfer the copyright to the journal.
Journal Ethical Polices
Compliance with scientific research ethics and respect for ethical standards in all journal procedures, which regulate the work of the journal’s editorial board, the journal’s arbitration board, and the advisory board, as well as defining and regulating the relationship with researchers, publishers, and all parties related to the journal by adopting (a journal’s ethical charter that clarifies and regulates all principles and guidelines for the ethical policy through which the journal operates).
Disclosure and Transparency Policy for the Journal's Financial Transactions
The magazine operates through a regulation that organizes the financial transactions of the magazine’s financial procedures, from financing operations and determining their sources, as well as the aspects of spending and collection of all fees and revenues, in accordance with the accepted accounting assumptions and principles within the framework of all financial legislation and laws in force in the Libyan state, through periodic financial reports that guarantee the transparency of the following financial procedures, so that it adopts the following policies: (Policy of disclosing the magazine’s sources of funding, policy of disclosing the magazine’s sources of revenue, policy of disclosing the magazine’s expenditures)
Editorial Board Recruitment Policies
Qualifications and Experience: Editorial board members are selected based on their academic qualifications and research experience. Members must be proficient in the field covered by the journal.
Scientific Reputation: Editorial board members should preferably have published important and influential research in prestigious journals, ensuring that the journal is supervised by individuals with a strong scientific reputation.
Diversity and Balance: Scientific journals strive to provide diverse representation across geographic disciplines and academic fields. The board may include academics from different countries and disciplines to ensure diversity of perspectives and ideas.
Effective Participation: Members are selected based on their ability to participate in important decisions such as paper selection, review oversight, and involvement in the journal's future strategies.
Ethics: Members are selected based on their commitment to high ethical standards in scientific research, such as integrity and transparency.
Advisory Board Attraction Policies
Academic Reputation and Specialization: Advisory board members are selected based on their academic standing and distinguished research experience in their fields. They must have a strong reputation in the academic community.
· Ability to Provide Strategic Advice: Advisory board members must be able to provide strategic advice and guidance to the journal on how to improve publishing and innovation strategies, as well as enhance the journal's international reputation.
· Diversity of Experience: Scientific journals seek diverse advisory boards in terms of academic, geographical, and disciplinary backgrounds. This contributes to providing diverse perspectives on academic and industrial issues.
· Continuous Collaboration: Advisory board members must be able to work closely with the editorial board and research teams to provide valuable advice on scientific policies and practices.
· Commitment to Research and Publication Ethics: Given the advisory board's role in making important decisions for the journal, members must adhere to high ethical principles in publishing research and ensuring the integrity of the academic process.
The journal's evaluation, improvement, development and enhancement policy
The journal adopts a system of periodic review and evaluation, through communication with the advisory board and those with expertise in the field of work and publishing in scientific journals, and presents them with samples of its publications for evaluation and improvement.
The journal is keen to utilize the reviewers' comments to develop, improve, and enhance its work.
Policies related to determining scientific research priorities
The Journal of Accounting Studies' research priorities policy is based on keeping pace with the ongoing changes in the professional accounting environment, which requires highlighting the most important local and international accounting and financial issues. Accordingly, the journal's research priorities and future directions can be identified within the following themes:
1. Professional accounting bodies and their role in developing accounting principles and standards
2. Accounting education and its role in supporting and developing the accounting profession
3. Corporate governance and its role in enhancing financial performance
4. International accounting
5. The role of regulatory bodies in enhancing financial performance
6. Transparency, accountability, and reducing financial corruption
7. Social and environmental accounting
8. Financial financing issues
Policies related to the journal's strategic planning
The journal relies on a strategic planning policy in all phases of its work, which involves setting priorities and allocating resources to achieve specific objectives. Specific work strategies are created that align with the journal's vision and mission, and are translated into executive action plans. The planning process also includes evaluating the results of implementing this plan to determine its effectiveness and modify it when necessary.
The Journal's Corporate Building and Local and International Cooperation Policy
· Building partnerships with international institutions. The journal must adopt a policy of building partnerships and cooperation with regional and international professional organizations and institutions.
· Building partnerships with international academic institutions. The journal must adopt a policy of building partnerships and cooperation with academic institutions and scientific communities.
Data Sharing Policy
Accounting Studies Journal is committed to maintaining the integrity of all research submitted for publication in the journal in terms of the confidentiality of data and information provided by the researcher. The journal is also committed to not disclosing data to any party and not sharing the researcher’s name, address, number, or email address before publishing his research. This data is considered to be saved on the journal’s website and may not be used except for the purposes stipulated by the journal.
Open Access Policy
The Journal of Accounting Studies follows an "open access" policy, whereby all researchers and those interested in accounting fields can freely access the research published in the journal's issues, which are available free of charge through the journal's website. This is to promote the principles of exchanging scientific knowledge and disseminating it widely.
Author's Self-Archiving Policy
The Journal of Accounting Studies, as the exclusive publisher, maintains the research published in its issues in electronic form (PDF), and also maintains an electronic copy published online on the journal’s websites. The editorial board also allows researchers to archive a copy of their research published in the journal’s issues on their personal websites or in their university’s repositories, provided that the original publication is referred to in the Journal of Accounting Studies. The editorial board will also work in the near future to preserve copies of the published research in international databases and repositories.