Ethical Clearance

Research Involving Human Participants

Papers submitted to JASF (Journal of Accounting and Strategic Finance) that involve human participants must comply with internationally recognized ethical principles for research involving humans.

 

Authors must ensure that:

  • the study was conducted in accordance with the ethical principles of the World Medical Association Declaration of Helsinki (https://www.wma.net/what-we-do/medical-ethics/declaration-of-helsinki/);
  • the research protocol received approval from an appropriate Institutional Review Board (IRB), Research Ethics Committee (REC), or equivalent ethics committee before the study commenced;
  • all participants voluntarily provided informed consent prior to participation; and
  • for participants who are minors or otherwise unable to provide legal consent, written informed consent was obtained from a parent, legal guardian, or other legally authorized representative.

Authors should report the name of the approving ethics committee, approval number (where applicable), and approval date within the manuscript.

 

Privacy and Confidentiality

Participants have the right to privacy and confidentiality. Personally identifiable information, including names, photographs, videos, or other identifying characteristics, must not be published unless essential for scientific purposes and explicit written permission has been obtained.

 

Authors must not manipulate, alter, or falsify participant information in an attempt to achieve anonymity. When complete anonymity cannot be guaranteed, explicit written consent for publication must be obtained.

 

Ethical Approval Statement

All manuscripts reporting research involving human participants must include an Ethical Approval Statement describing:

  • the approving ethics committee;
  • approval number and date (where applicable);
  • confirmation that informed consent was obtained; and
  • confirmation that the study complied with the Declaration of Helsinki and applicable national or institutional regulations.

Failure to provide appropriate ethical approval may result in rejection of the manuscript.

 

Publication Ethics and Editorial Standards

JASF follows internationally recognized principles of publication ethics and editorial integrity. Authors are expected to comply with the recommendations and best practices developed by the following organizations:

 

Disclosure and Conflicts of Interest

All authors must disclose any financial, personal, institutional, or other relationships that could be perceived as influencing the research, its interpretation, or publication. All sources of funding and financial support must also be clearly stated in the manuscript.

 

Corrections and Retractions

If authors identify a significant error or inaccuracy in a published article, they are expected to notify the Editorial Office promptly and cooperate fully in issuing a correction, retraction, or other appropriate editorial action. JASF manages post-publication corrections in accordance with the principles and guidance of the Committee on Publication Ethics (COPE).

 

COPE resources