Post-Publication Discussion

E-Jurnal Akuntansi supports open and constructive scholarly discussion of the articles it publishes. Post-publication discussion helps maintain the accuracy of published research and the integrity of the academic record. Discussion after publication allows readers to raise questions, comments, and critical observations on articles published in the journal.

Duties of Readers

Submission of comments

Readers who wish to comment on, question, or critique an article published in E-Jurnal Akuntansi may send their comments to the editors through the journal's Contact page.

Each comment should identify the article concerned by its title and DOI or URL. Comments should be conducted objectively and formulated clearly, with supporting arguments, data, or references. Readers should disclose any relationship with the authors, or any other interest, that might affect the objectivity of their comment. Confidential information, or information that could identify an individual, must not be included without proper justification.

Evaluation by the editors

All comments are evaluated by the editors on the basis of their relevance, clarity, academic merit, and supporting evidence. Comments should address the substance of the article, such as its methodology, data, findings, or interpretation. Personal attacks, discriminatory statements, promotion of particular interests, and allegations without supporting evidence are unacceptable and will not be considered. Where necessary, the Editor-in-Chief may seek the advice of independent experts in the relevant field.

Responses from authors

Where a comment raises a substantive issue, the authors will be given the opportunity to respond. Responses should be objective, address each point raised, and be supported by evidence or references where appropriate. If the authors do not respond, the editors may still examine any concern that is supported by sufficient evidence and decide on the appropriate course of action.

Publication of outcomes

Depending on the outcome of the evaluation, the journal may publish the comment, the authors' response, an editorial clarification, or another relevant note. Any published discussion will be clearly identified and linked to the original article, and substantive comments and responses may be subject to peer review. Publication of a comment does not mean that the article contains an error, nor that the journal endorses the views expressed in it.

Concerns requiring investigation

Comments that raise concerns about unreliable findings, improper attribution, undisclosed conflicts of interest, or other unethical publishing behaviour will be handled in accordance with our Ethics Statement and the COPE Flowcharts. If the concern is well-founded, a correction, retraction, expression of concern, or other note as may be relevant will be published in the journal.

Record keeping

The editors keep a record of all matters related to post-publication discussion, including comments, author responses, expert opinions, and editorial decisions. These records are kept confidential and handled with due regard to the protection of personal data.