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Manuscript Types and Categories
Jurnal Ilmiah Akuntansi Indonesia accepts several categories of academic manuscripts to advance theoretical knowledge and empirical practice in accounting. To maintain rigorous quality control, originality, and absolute compliance with ethical publishing standards, all submitted manuscripts across every category must be accompanied by accurate declarations regarding research integrity, transparent methodology, and proper attribution of sources, adhering to the foundational integrity principles outlined in the Committee on Publication Ethics (COPE) Core Practices.
Jurnal Ilmiah Akuntansi Indonesia accepts several categories of academic manuscripts to advance theoretical knowledge and empirical practice in accounting. To maintain rigorous quality control, originality, and absolute compliance with ethical publishing standards, all submitted manuscripts across every category must be accompanied by accurate declarations regarding research integrity, transparent methodology, and proper attribution of sources, adhering to the foundational integrity principles outlined in the Committee on Publication Ethics (COPE) Core Practices.
1. Original Research Articles
Original research articles represent full-length empirical or analytical studies that present new findings in any branch of accounting, including financial accounting, management accounting, public sector accounting, auditing, and sharia accounting. These papers must employ robust methodological frameworks, comprehensive data analysis, and critical discussions. To prevent integrity breaches such as redundant publication or salami slicing (fragmenting data across multiple papers inappropriately), authors must ensure that the work is entirely original and properly cited, following the guidelines provided in the COPE Guidance and Tools repository.
Original research articles represent full-length empirical or analytical studies that present new findings in any branch of accounting, including financial accounting, management accounting, public sector accounting, auditing, and sharia accounting. These papers must employ robust methodological frameworks, comprehensive data analysis, and critical discussions. To prevent integrity breaches such as redundant publication or salami slicing (fragmenting data across multiple papers inappropriately), authors must ensure that the work is entirely original and properly cited, following the guidelines provided in the COPE Guidance and Tools repository.
2. Review Articles and Literature Syntheses
Review articles provide a systematic, critical, and comprehensive evaluation of existing literature on contemporary accounting topics, identifying research gaps and setting future agendas for scholarly inquiry. Authors of review manuscripts must transparently report their search criteria, selection processes, and synthesis methods to avoid bias or data fabrication. Any suspected plagiarism or improper citation handling identified during the editorial screening or peer review process of review papers will be managed strictly in accordance with the standard protocols described in the COPE Flowcharts for Dealing with Misconduct.
Review articles provide a systematic, critical, and comprehensive evaluation of existing literature on contemporary accounting topics, identifying research gaps and setting future agendas for scholarly inquiry. Authors of review manuscripts must transparently report their search criteria, selection processes, and synthesis methods to avoid bias or data fabrication. Any suspected plagiarism or improper citation handling identified during the editorial screening or peer review process of review papers will be managed strictly in accordance with the standard protocols described in the COPE Flowcharts for Dealing with Misconduct.
3. Conceptual and Theoretical Papers
Conceptual papers focus on building new theoretical models, philosophical frameworks, or critical perspectives related to accounting standards, corporate governance, and financial reporting behavior. Although these manuscripts may not feature primary empirical datasets, they must maintain intellectual rigor, clear logical structuring, and precise referencing of antecedent literature. Authors must ensure all borrowed theoretical constructs and frameworks are duly credited to protect against academic plagiarism, aligning with ethical standards monitored via the COPE Guidelines on Plagiarism and Attribution.
Conceptual papers focus on building new theoretical models, philosophical frameworks, or critical perspectives related to accounting standards, corporate governance, and financial reporting behavior. Although these manuscripts may not feature primary empirical datasets, they must maintain intellectual rigor, clear logical structuring, and precise referencing of antecedent literature. Authors must ensure all borrowed theoretical constructs and frameworks are duly credited to protect against academic plagiarism, aligning with ethical standards monitored via the COPE Guidelines on Plagiarism and Attribution.
4. Case Studies and Empirical Notes
Case studies and empirical notes offer detailed investigations into specific accounting practices within organizations, regulatory settings, or specialized industries. When reporting case data involving organizations or human subjects, authors must guarantee compliance with ethical research protocols, confidentiality, and institutional review boards. Any necessary corrections, expressions of concern, or retractions concerning published manuscript types are handled transparently by the editorial office under the guidance of the COPE Retraction Guidelines.
Case studies and empirical notes offer detailed investigations into specific accounting practices within organizations, regulatory settings, or specialized industries. When reporting case data involving organizations or human subjects, authors must guarantee compliance with ethical research protocols, confidentiality, and institutional review boards. Any necessary corrections, expressions of concern, or retractions concerning published manuscript types are handled transparently by the editorial office under the guidance of the COPE Retraction Guidelines.
