Journal Policies

The Journal of Contemporary Accounting and Finance is a peer-reviewed scientific journal published by the Academy of Finance (AOF), Ministry of Finance, Vietnam.

The Journal is committed to maintaining the highest standards of publication ethics and follows internationally recognized guidelines, including:

• COPE – Committee on Publication Ethics
• Elsevier Publishing Ethics Resource Kit (PERK)
• Cambridge University Press Research Publishing Ethics Guidelines

These guidelines are available at:

https://publicationethics.org/
https://www.elsevier.com/editors/perk
https://www.cambridge.org/core/about/ethical-standards

The Journal is guided by the following core policies.

Research Integrity and Publication Ethics

The Journal of Contemporary Accounting and Finance (JCAF) is committed to maintaining the highest standards of research integrity, academic transparency, and ethical publishing practices. All research published in the Journal is expected to adhere to the following fundamental principles:

• Honesty and integrity in all aspects of research and scholarly communication;
• Rigorous research practices, including careful data collection, analysis, and reporting;
• Transparency and open communication in methodology, data interpretation, and research findings;
• Respect for research participants, institutions, and stakeholders involved in academic research.

In addition to these general principles, the Journal provides specific guidelines for authors, reviewers, and editors regarding research integrity and ethical conduct within the fields of economics, finance, accounting, auditing, and related disciplines.

Editorial Process

The Journal is committed to maintaining editorial independence and ensuring that editorial decisions are made solely on the basis of academic merit, originality, and relevance to the Journal’s scope.

Editorial decisions are made without influence from commercial, institutional, financial, or political interests. The Journal also maintains a strict policy against discrimination. Authors, reviewers, and editors are treated equally regardless of gender, nationality, ethnicity, institutional affiliation, or personal beliefs.

All manuscripts undergo a fair and transparent editorial evaluation process to ensure academic quality and integrity.

Peer Review

Peer review is a fundamental component of maintaining the scholarly standards of the Journal of Contemporary Accounting and Finance.

The Journal is committed to:

• Implementing rigorous, fair, and transparent peer review procedures;
• Providing guidance and support to editors and reviewers to facilitate high-quality peer review;
• Encouraging reviewers to follow internationally recognized ethical guidelines such as COPE’s Ethical Guidelines for Peer Reviewers;
• Detecting and addressing any manipulated or fraudulent peer review practices;
• Protecting the confidentiality of authors, reviewers, and editorial communications throughout the review process.

Authorship and Contributorship

Authorship should reflect significant academic contributions to the research. Authors should meet the following criteria:

• Substantial contributions to the conceptualization, design, data collection, analysis, or interpretation of the research;
• Participation in drafting or critically revising the manuscript for important intellectual content;
• Approval of the final version of the manuscript prior to submission;
• Agreement to take responsibility for the accuracy and integrity of the work.

The corresponding author is responsible for managing communication with the Journal during submission, peer review, and publication. The corresponding author must ensure that:

• All co-authors have approved the manuscript prior to submission;
• All co-authors are informed of the manuscript’s status throughout the editorial process;
• All necessary permissions and agreements are obtained when required.

Individuals who contributed to the research but do not meet authorship criteria should be acknowledged in the Acknowledgements section.

Plagiarism

Plagiarism in any form is strictly prohibited.

Plagiarism may involve the use of another person’s ideas, text, data, figures, or results without proper acknowledgment. This includes:

• Direct copying of text or figures;
• Substantial similarity to previously published work;
• Unattributed use of ideas, data, or analysis.

All submissions are screened using iThenticate plagiarism detection software through Crossref Similarity Check.

Manuscripts found to contain plagiarism or significant text overlap will be rejected or returned to the authors for clarification.

Duplicate and Redundant Publication

Duplicate or redundant publication occurs when a manuscript, or significant portions of it, has been published previously without appropriate citation or justification.

Authors must ensure that submitted manuscripts:

• Are not under consideration by another journal;
• Have not been previously published, except in the form of a preprint where permitted.

Preprints deposited on institutional repositories or recognized preprint servers are generally not considered prior publication.

Conflicts of Interest and Funding Disclosure

Authors must disclose any financial, professional, institutional, or personal relationships that could influence the research results or their interpretation.

A Funding Statement must also be included in the manuscript, clearly identifying all sources of financial support for the research.

Transparency in funding and potential conflicts of interest helps maintain the credibility and objectivity of academic research.

Retractions, Corrections, and Expressions of Concern

The Journal follows COPE Retraction Guidelines when handling post-publication issues.

• If authors identify an error in their published work, a correction (corrigendum) may be issued.
• If the Journal identifies an error introduced during publication, an erratum will be issued.
• Articles containing serious errors or unethical research practices may be retracted.
• In cases where concerns arise but further investigation is needed, the Journal may publish an expression of concern.

Fraudulent Research and Misconduct

Research misconduct includes, but is not limited to:

• Fabrication or falsification of data;
• Manipulation of research results;
• Plagiarism or duplicate publication;
• Manipulated peer review.

If fraudulent research is identified, the Journal may reject the manuscript, retract the article, and notify relevant institutions where appropriate.

Transparency and Best Practice

The Journal of Contemporary Accounting and Finance follows the COPE Principles of Transparency and Best Practice in Scholarly Publishing.

The Journal is committed to ensuring transparency in editorial policies, peer review procedures, publication ethics, and author responsibilities.

Duties of Editors

Publication Decision

The Editor-in-Chief and Editorial Board are responsible for deciding which manuscripts should be published in the Journal.

Decisions are based on:

• Academic merit and originality
• Relevance to the Journal’s scope
• Methodological rigor
• Reviewer recommendations

Legal requirements regarding copyright, plagiarism, and defamation are also considered.

Editors evaluate manuscripts solely on intellectual merit, without regard to the authors’ gender, nationality, institutional affiliation, or political views.

Confidentiality

Editors and editorial staff must treat all submitted manuscripts as confidential documents.

Information regarding a submitted manuscript must not be disclosed to anyone except:

• The corresponding author
• Assigned reviewers
• Editorial advisers
• The publisher, where appropriate

Disclosure and Conflicts of Interest

Editors must not use unpublished materials or ideas from submitted manuscripts for their own research without the author’s written consent.

Editors should recuse themselves from handling manuscripts where conflicts of interest exist.

If conflicts of interest are discovered after publication, appropriate corrections or disclosures will be issued.

Investigations of Ethical Concerns

Editors will take appropriate action when ethical concerns or complaints are raised regarding submitted or published articles.

Such actions may include:

• Requesting clarification from the authors
• Consulting relevant institutions or research bodies
• Publishing corrections, retractions, or expressions of concern where necessary

All allegations of unethical publishing behavior will be investigated thoroughly, regardless of when they are discovered.