Nominal is a peer-reviewed journal published twice a year by Accounting Study Program,  Economics Faculty, Yogyakarta State University. A peer-reviewed journal reflects the quality of articles. Therefore, it is important to agree with the ethical standards for parties involved in the act of publishing: the authors, the journal editors, the reviewers, the publisher, and the society. This journal follows COPE (Committee on Publication Ethics) ethics standards.

Nominal is committed to guardianship over all stages of advertising, reprint, and/or other commercial revenues that have no impact or influence on editorial decisions. Additionally, Editorial Board will assist in communication with other journals and/or publishers where this is useful and necessary.

Editors

Editors are responsible for deciding as to which of the articles received should be reviewed and published. The editors should evaluate manuscripts for their intellectual contents without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the author.

The Editors and editorial staff must not disclose any information on a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and publisher as appropriate. Further, unpublished materials must not be used in an editor’s own research without the written consent of the author, and information obtained from a peer-review must be kept confidential.

Reviewers

Reviewers assist the editor in making editorial decisions and communicating with the author in improving the manuscripts. Manuscripts received to be reviewed must be treated as confidential documents. The review process must be done objectively and personal criticism of the author is inappropriate. On the condition that the referees feel unqualified to review the research should notify the editor and excuse himself/herself from the review process.

Reviewers should identify any relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by a relevant citation. Reviewers should also inform the editor regarding the substantial similarity or overlap between the manuscripts, and views pertaining to the manuscripts should be supported with a clear argument.

Authors

The author should present original research. Data and citations should be presented accurately in the articles. The fraudulent and inaccurate statement will be treated as unethical behavior. Plagiarism takes many forms, from using another’s paper as the author’s own paper to copying or paraphrasing substantial parts of another’s paper (without attribution), or claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behavior and is intolerable.

The author should not publish an article describing essentially the same research and publish the same article in more than one journal. Authorship should be limited to those who have significant contributions. All authors should disclose information pertaining to the significant error or inaccuracy in her/his articles to the editor and cooperate with the editor to retract or correct the article.

For more detailed information, visit COPE (Committee on Publication Ethics) website at https://publicationethics.org/