Statement of Ethics

This ethical statement describes the ethical behavior of all parties involved in publishing articles in this journal including the authors, editor-in-chief, editorial board, reviewers, and publishers. This statement is based on COPE's Best Practice Guidelines for Journal Journal Editors.

Publication Decision

The decision of which articles to publish in the GEMA: Journal of Gentiaras Management and Accounting is entirely the responsibility of the editor. In this case the editorial team is guided by the policies of the journal's editorial board and is limited by legal provisions as must be enforced regarding defamation, copyright infringement, and plagiarism. The editorial team can discuss with reviewers in making this decision.

Fair Treatment

In evaluating each article submitted to the GEMA: Journal of Gentiaras Management and Accounting, the editorial team will be fair and will continue to prioritize the assessment of intellectual content, regardless of the gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy of the authors.

 Confidentiality

All articles contained in the GEMA: Journal of Gentiaras Management and Accounting will be kept confidential. Therefore, the editorial team must not disclose any information from this submitted article to other parties other than the authors, reviewers, review partners, editorial board, and other appropriate editorial teams.

Disclosure and Conflict of Interest

Without written consent from the author, the editor is not allowed to use the material contained in the manuscript for his own use even if it is not published in the GEMA: Journal of Gentiaras Management and Accounting.

>> Reviewer's Task

Contribution to Editorial Decisions

Reviewers assist editors in making editorial decisions on all manuscripts submitted to the GEMA: Journal of Gentiaras Management and Accounting. In addition, the reviewer can also help the author to improve the manuscript through editorial communication with the author.

Speed

Any selected reviewer who feels unqualified to review research in a manuscript or knows that in-person review is not possible, the reviewer must notify the editor and ask permission not to carry out the review process.

Confidentiality

Reviewers must maintain the confidentiality of any manuscripts received and are not permitted to disclose any information, show and discuss manuscripts to anyone other than the authors, editors, review partners, and publishers without permission from the editors.

Objectivity Standard

Assessment must be done objectively. Personal criticism of the author is not allowed. Reviewers must express their views clearly with supporting arguments.

Source Acknowledgment

The reviewer must ensure that the author has listed all the data sources used in the study. Reviewers should identify relevant works that have not been cited by the authors. Every statement that is an observation, indirect quote, or argument that has been published must be accompanied by the relevant citation. Reviewers should ask editors to note any similarities or overlaps between the reviewed manuscript and other published work.

Disclosure and Conflict of Interest

Information or opinions obtained from reviewers must be kept confidential and not disclosed and not used for personal gain. Reviewers should not consider manuscripts where they have a conflict of interest stemming from a competitive, cooperative, or other relationship with any author or related institution.

>> Writer's Task

Reporting Standard

Authors submitting original research must present an accurate account of the research carried out according to the objectives and discussion of the significance of the results. The main data must be able to be represented in the text. Manuscripts must contain sufficient detail and references to allow others to replicate the research. Reports of fraud or intentional inaccurate statements constitute unethical behavior and are unacceptable. Professional review and publication articles must also be accurate and objective, and editors must be able to identify these clearly.

 

Originality and Plagiarism

The author must be able to ensure that what has been written is entirely the original work and if the author has used the work or words of another person, it must be properly cited or quoted. Plagiarism consists of several forms, ranging from acknowledging other people's manuscripts as one's own work, copying or quoting substantial parts of other manuscripts (without attribution), and claiming the results of research carried out by others. Plagiarism in all its forms constitutes unethical behavior for publication and is unacceptable.

 

Multiple, Redundant and Concurrent Publications