Corrections and Retractions

E-Jurnal Akuntansi regards the accuracy of its published articles as essential to the trust placed in the journal by authors, readers, and the accounting community. Where a published article is found to contain errors, or where its reliability or ethical soundness is called into question, the journal acts in accordance with its Ethics Statement and the COPE Retraction Guidelines. Each case is considered on its own merits, taking into account the evidence available and the extent to which the issue affects the reliability of the published work. The action taken may be a correction, an expression of concern, or a retraction.

 

Correction

A correction (erratum) is issued when a published article contains an inaccuracy that does not undermine its principal findings or conclusions. This applies to errors in data, calculations, tables, figures, or references, as well as to errors in the names or affiliations of authors and in statements of funding. Corrections may be requested by the authors or initiated by the editors. As set out in the Ethics Statement, authors who become aware of a significant error in their published work are obliged to inform the editors without delay and to cooperate in its correction.

Every correction is published as a separate notice that identifies the article concerned, explains the nature of the error, and states how it has been corrected. The notice is linked to the original article, and the revised version of the article is clearly indicated as corrected.

 

Expression of Concern

Where there is reason to question the reliability of a published article, but the evidence does not yet permit a final decision, the journal may publish an expression of concern. Such circumstances may arise when an investigation by the authors' institution has not been concluded, or when the authors have not provided an adequate explanation. The expression of concern is linked to the original article and remains in place until the matter is resolved, after which a correction, a retraction, or a statement closing the matter will be published.

 

Retraction

An article is retracted when its findings can no longer be considered reliable or when its publication constitutes a serious breach of publication ethics. Retraction may be warranted, among other reasons, on account of:

a. fabricated or falsified data;

b. errors of such magnitude that the findings or conclusions are no longer valid;

c. plagiarism;

d. publication of the same research in another journal;

e. failure to disclose a major conflict of interest that would have influenced the editorial decision;

f. other serious violations of research or publication ethics.

A retraction may be requested by the authors or initiated by the editors, in collaboration with the publisher, following an examination of the case in accordance with the COPE Flowcharts. The authors will be informed of the grounds for the proposed retraction and given the opportunity to respond before a decision is made. In accordance with the Ethics Statement, no article will be retracted on the basis of suspicion alone; a retraction is issued only when the evidence clearly supports it.

 

Authors are expected to cooperate fully with the editors by supplying any explanations, raw data, or other documents requested in the course of reviewing a published article. The Editor-in-Chief is responsible for ensuring that every concern is examined impartially and that the action taken is proportionate to the seriousness of the problem. All parties involved are treated fairly, and information relating to the case is kept confidential.