•  
•  

Publication Ethics and Policies

Table of Contents

• Introduction
• Malpractice Statement
• Authorship
• Peer Review Process
• Ethics
• Artificial Intelligence (AI) Usage Guideline
• Formatting Requirements
• Privacy Statement
• Digital Archiving Policy
• Business Model, Advertisement and Direct Marketing Policy
• Open Access Statement
• Open Access License

Introduction

The International Journal of Management, Finance and Accounting (IJOMFA) follows the guidelines established by the Committee on Publication Ethics (COPE). COPE publishes a code of practice for editors of scientific, technical, and medical journals: http://www.publicationethics.org. MMU Journals abide by the COPE Code of Conduct and aim to adhere to its Best Practice Guidelines, which support the development and practical application of consistent ethical standards throughout the scholarly publishing community.

For the purpose of this statement, the following terms are defined as follows:

1. Journal refers to a collection of scholarly articles published regularly throughout the year.
2. Editor-in-Chief refers to the principal editor of a publication who assumes the leadership and managerial responsibilities of the journal.
3. Editorial refers to the Editor-in-Chief and members under the Editorial Structure of a journal.
4. Authors refers to the individual or group submitting scholarly articles for publication in the journal.
5. Reviewers refers to individuals who evaluate article submissions based on the journal requirements, predefined criteria, and the quality, completeness, and accuracy of the research presented.
6. MMU Press refers to Multimedia University (MMU)’s publishing house specialising in scholarly publications.

{ top }

Malpractice Statement

Allegations of Misconduct

1. Authors are expected to be aware of and comply with best practices in publication ethics.
2. Reviewers and the Editor-in-Chief are required to treat manuscripts fairly, confidentially, and declare any competing interests.
3. The Editor-in-Chief will thoroughly investigate allegations of research or publication misconduct and reserves the right to contact the authors’ institutions, funders, or regulatory bodies where necessary.
4. In cases of suspected or alleged misconduct, the Committee on Publication Ethics (COPE) guidelines will be followed and advice may be sought through the COPE forum. If conclusive evidence of misconduct is identified, appropriate actions will be taken to correct the scholarly record, including the publication of corrections or retractions where necessary.
5. The Editor-in-Chief may be formally contacted via email or any other appropriate communication channel if concerns regarding potential misconduct arise.

Complaints

The peer review process and appeals regarding decisions made by the Editor-in-Chief are outlined below:

Complaints

1. Complaints by Authors
   1. Complaints relating to process failures (e.g. excessive delays) or reviewer misconduct should be submitted to the Editor-in-Chief via email.
   2. All complaints must be supported with sufficient evidence, such as copies of email correspondence. If the complaint concerns a specific article, the title and URL (for published articles) or manuscript ID number (for unpublished submissions) should be provided.
2. Complaints by the Public about Articles
   1. Complaints relating to alleged author misconduct should be submitted to the Editor-in-Chief via email.
   2. All complaints must be accompanied by sufficient supporting documentation, including copies of correspondence where applicable. If related to a specific article, the article title and URL should be included.
   3. Concerns may include, but are not limited to:
      1. Manuscript-related ethical concerns, including undeclared conflicts of interest, false ethical declarations, use of identifiable images without consent, or use of copyrighted images without permission.
      2. Image manipulation in published articles.
      3. Publication-related misconduct, including duplicate publication, self-plagiarism, salami-slicing, or excessive self-citation.
3. Complaints about the Editor-in-Chief
   1. Complaints regarding severe misjudgements by the Editor-in-Chief (e.g. improperly applied retraction notices) should be directed to MMU Press.
   2. MMU Press will only consider complaints against the Editor-in-Chief where there is a clear breach of journal policy.
   3. Rejection of a manuscript submission alone does not constitute grounds for complaint unless evidence of misconduct by the Editorial team or Editor-in-Chief is presented.
   4. Appeals against decisions made by the Editor-in-Chief will only be considered where there is evidence of a policy breach.
   5. Investigations will be conducted to ensure proper procedures have been followed and that decisions are based solely on academic merit without prejudice or bias.

Handling Allegations of Misconduct

When concerns regarding potential research or publication misconduct arise, either before or after publication, the International Journal of Management, Finance and Accounting (IJOMFA) follows a structured and transparent process to ensure a fair and objective investigation.

1. Preliminary assessment: The editorial team first evaluates whether the allegation falls within the journal's scope, appears credible, and is supported by sufficient information. Where necessary, any potential conflicts of interest are identified, and editorial responsibility may be reassigned.
2. Communication with the authors: If further investigation is required, the corresponding author, representing all co-authors, will be contacted and invited to provide an explanation together with relevant supporting evidence, such as raw data, ethics approval documents, original images, or analytical files, within a reasonable timeframe.
3. Independent expert evaluation: When appropriate, the journal may seek advice from independent reviewers or specialists, including statistical experts or image-integrity reviewers, to objectively assess the available evidence.
4. Referral to relevant institutions: As research institutions generally have primary responsibility for investigating research misconduct, IJOMFA may refer the case to the relevant institution(s), funding agency(ies), or other appropriate authorities and, where applicable, request updates regarding the investigation.
5. Editorial decision and appropriate actions: After carefully reviewing the available evidence, the authors' response, and any findings from external parties, the Editor-in-Chief (EiC) will determine the appropriate course of action. Depending on the circumstances, this may include manuscript rejection, requests for clarification or correction, notification to the relevant institution(s), publication of a Correction, Expression of Concern, or Retraction, as well as any additional measures necessary to maintain the integrity of the scholarly record.
6. Maintaining the scholarly record: Any formal editorial notices will be clearly identified, publicly accessible, and permanently linked to the original article. Retracted articles will generally remain available online with a clear retraction notice to ensure transparency and preserve the integrity of the scholarly record.

Throughout this process, the International Journal of Management, Finance and Accounting (IJOMFA) is committed to handling all cases fairly, consistently, and in a timely manner. Confidentiality will be maintained wherever possible, and authors will be given a reasonable opportunity to respond before any editorial decision is reached. All decisions are made in accordance with the principles and recommendations of the Committee on Publication Ethics (COPE).

Article Withdrawal Policy

1. Withdrawal of articles is generally discouraged and will only be considered on a case-by-case basis. Withdrawal applies only to early versions of articles that have been accepted for publication. Reasons for withdrawal may include:
   1. Presence of significant errors;
   2. Accidental duplicate submission;
   3. Violation of publishing ethics guidelines, including multiple submissions, false authorship claims, plagiarism, or fraudulent use of data.
2. Note to Authors:
   1. Authors do not have the right to withdraw an article after publication.
   2. A completed Article Withdrawal Form stating valid reasons for withdrawal and signed by all authors must be submitted to the editorial office.
   3. Authors may only assume that the article has been officially withdrawn upon receiving written acknowledgement from the editorial office.
   4. A penalty may be imposed if an article is withdrawn more than 10 days after acceptance.
   5. The reason(s) for withdrawal must be submitted in writing to the Editor-in-Chief and will be subject to review and approval before the withdrawal request is accepted.

Article Retraction

1. Articles may be retracted in accordance with the COPE Retraction Guidelines under the following circumstances:
   1. There is clear evidence that the findings are unreliable due to misconduct (e.g. data fabrication) or honest error (e.g. miscalculation or experimental error).
   2. The findings have previously been published elsewhere without appropriate referencing, permission, or justification.
   3. The article constitutes plagiarism.
   4. The article reports unethical research.
2. The decision to retract an article will be made on a case-by-case basis after consultation with the author(s) and reviewers.
3. The author(s) must sign and submit the retraction note to the Editor-in-Chief before retraction can proceed. All authors are expected to consent to the retraction. In cases where co-authors disagree, the Editor-in-Chief will make the final decision after considering the concerns raised.
4. A retraction notice will be posted on the webpage of the affected article indicating that the article has been retracted.

Article Removal

1. In exceptional circumstances, a published article may be removed for the following reasons:
   1. Defamation or infringement of legal rights;
   2. Subject to a court order;
   3. Violation of copyright laws;
   4. Potential or ongoing legal issues related to the article.
2. In such cases, the bibliographic information and PDF version of the article may also be removed. A notice stating that the article has been removed will replace the original article content.

Article Replacement

1. Flawed original articles may be replaced with corrected versions where appropriate.
2. Only significant corrections, such as inaccuracies affecting the integrity or interpretation of the article, will be formally published. Minor typographical or grammatical errors that do not affect comprehension will not require correction notices.
3. The following correction mechanisms may be applied for published articles:
   1. Errata will be published for mistakes introduced during editing, typesetting, or layout preparation, including errors in figures or tables.
   2. Corrigenda will be published when authors identify errors that may affect the accuracy or validity of the published work. Readers may also report errors through letters to the editor. The validity of the concerns will be assessed by the author(s), editor, and reviewer before publication of the corrigenda.
   3. Addenda will be published where important information was unintentionally omitted during submission and is necessary for proper understanding of the article. Addenda submissions will undergo peer review before editorial approval.
4. For Errata and Corrigenda, the PDF version of the correction notice will be linked to the online version of the original article to ensure readers are informed of the corrections. Corrigenda titles should follow the format: “Corrigenda: [Original Article Title] ([Original Article Reference])”.

{ top }

Authorship

Authorship and Contributorship

1. Authorship denotes responsibility and accountability for published work, in addition to conferring credit. Credits are assigned to authors and contributors to clarify their respective roles and responsibilities in relation to the published article. Each author should have contributed sufficiently to take public responsibility for the content of the article.
2. Authors and contributors are expected to perform the following functions:
   1. Make significant contributions to the conception, design, execution, data acquisition, analysis, or interpretation of the study.
   2. Draft the manuscript or revise it critically for important intellectual content.
   3. Review and approve the final version of the manuscript.
   4. Agree to its submission for publication and be accountable for all aspects related to the accuracy and integrity of the work.
3. The identification of contributors who meet these criteria shall be determined by the individuals conducting the work or the institutions where the work was carried out. The Editor-in-Chief is not responsible for determining authorship or resolving authorship disputes. Any request to add or remove an author after submission or publication must include an explanation and signed agreement from all listed authors, including the individual being added or removed.
4. Contributions such as technical assistance, proofreading, funding acquisition alone, data collection alone, or general supervision alone do not qualify for authorship. Such contributions should instead be acknowledged in the “Acknowledgements” section.
5. The corresponding author is responsible for all communication with the journal throughout the submission, peer review, and publication process. Responsibilities include providing accurate authorship information, completing conflict of interest declarations, responding promptly to editorial queries, replying to reviewer comments, and supplying additional data or information when requested.

Duties of Authors

1. Authors should present their work accurately and objectively. Manuscripts should contain sufficient detail and references to enable replication of the study. Review articles should be comprehensive and balanced, while opinion or perspective articles should be clearly identified as such.
2. Authors should be prepared to provide raw data for editorial review whenever requested. Data should generally remain accessible for at least seven years after publication, subject to confidentiality and legal obligations relating to proprietary information.
3. Authors must submit entirely original work and ensure proper citation of the ideas, work, and words of others. All forms of plagiarism are unethical and unacceptable.
4. Authors should appropriately acknowledge publications and contributions that significantly influenced the reported work.
5. Authors must not submit manuscripts that are simultaneously under consideration by another journal. Concurrent submission is considered unethical.
6. Authors should disclose any conflicts of interest that may influence the interpretation of the work. All financial support, including funding bodies and grant numbers, should be clearly stated in the manuscript.
7. Where human participants or animals are involved, authors must ensure compliance with applicable laws and ethical standards. Appropriate ethics approval and informed consent must be obtained and stated in the manuscript.
8. Authors are expected to cooperate fully during the peer review process and respond promptly to editorial and reviewer comments.
9. If significant errors or inaccuracies are discovered after publication, authors must promptly notify the Editor-in-Chief and cooperate in corrective actions, which may include publication of an erratum or article retraction.

Data and Reproducibility

1. Authors are encouraged to provide data and related materials to support transparency and reproducibility of research findings.
2. Questionable or Incorrect Data Practices
   1. If an investigation report recommends retraction due to questionable or incorrect data practices, the Editor-in-Chief shall review the research work to determine whether obvious inaccuracies exist.
   2. If there is strong evidence that data has been fabricated or manipulated, the article shall be retracted.
   3. If concerns exist regarding data accuracy but validation is not possible, the Editor-in-Chief may issue an expression of concern.
3. Inappropriateness and Reproducibility of Research Methodology
   1. If concerns arise regarding the appropriateness or reproducibility of the methodology, the Editor-in-Chief may request clarification from the corresponding author regarding the research procedures used.
   2. The Editor-in-Chief may also initiate post-publication peer review specifically to assess the clarified methodology.

Intellectual Property

1. All authors must declare that they are the rightful joint authors of the article and joint copyright owners of the work.
2. Where copyright ownership belongs to an employer, authors are responsible for obtaining copyright release approval before assigning copyright to the publisher.
3. Prior to publication, copyright assignment must be obtained from all authors or copyright owners. The assignment must be complete, signed, written, and applicable across all jurisdictions and forms of exclusive rights.
4. Published articles will be licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) License.
5. Authors are encouraged to make datasets publicly available whenever possible to support reproducibility and reuse of research data.
6. Authors are expected to indemnify the publisher against losses arising from intellectual property infringement claims caused intentionally or unintentionally by one or more authors.

Plagiarism Policy

1. The Editor-in-Chief takes all unethical authoring practices involving plagiarism seriously.
2. Plagiarism includes self-plagiarism where a substantial portion of a submission has already been published by the same authors.
3. Articles previously published elsewhere will not be accepted for publication.
4. The Editor-in-Chief shall determine, according to disciplinary conventions, whether conference papers constitute prior publication.
5. The Editor-in-Chief should, where feasible, screen submissions for plagiarism before publication.
6. Where minor issues are identified, such as missing references, authors may be asked to undertake corrective revisions.
7. Serious plagiarism may result in immediate rejection of the manuscript.

Duties of Editors and Editorial Board Members

1. Submitted manuscripts are evaluated solely based on academic merit and relevance to the journal scope.
2. The Editor-in-Chief has full authority over editorial content and publication decisions.
3. Editors and editorial board members must maintain confidentiality regarding submitted manuscripts.
4. Editors and editorial board members must not use unpublished information from submitted manuscripts for personal research purposes.
5. All manuscripts considered for publication shall undergo peer review by at least two qualified reviewers.
6. Publication decisions are based on the scholarly merit of the work, reviewer comments, and applicable legal requirements.
7. Editors will take appropriate action whenever ethical concerns are raised.

Duties of Reviewers

1. Peer review supports editorial decision-making and assists authors in improving manuscript quality.
2. Reviewers who feel unqualified or unable to complete reviews promptly should notify the editors immediately and decline the review invitation.
3. All manuscripts received for review are confidential documents and must be treated accordingly.
4. Reviews should be conducted objectively with clear and constructive comments. Personal criticism of authors is inappropriate.
5. Reviewers should identify relevant published work not cited by the authors.
6. Reviewers should notify editors of substantial similarities between the manuscript and other published or unpublished works known to them.
7. Information obtained through peer review must remain confidential and not be used for personal advantage.

Duties of Publisher

1. In cases of alleged or proven scientific misconduct, fraudulent publication, or plagiarism, MMU Press will work closely with the editors to clarify the situation and amend the affected article where necessary.
2. MMU Press is committed to ensuring the long-term preservation and accessibility of scholarly research through digital archiving and partnerships with preservation organisations.

{ top }

Peer Review Process

All manuscripts submitted to the International Journal of Management, Finance and Accounting (IJOMFA) are subject to a double-blind peer review process and are expected to meet the journal's standards of academic quality, originality, and research integrity. Manuscripts that pass the initial editorial screening will be sent to at least two independent reviewers with relevant expertise. Throughout the review process, the identities of both authors and reviewers remain anonymous.

Editorial decisions are based on the reviewers' recommendations, the manuscript's scholarly merit, and its relevance to the journal's aims and scope. Where necessary, the Editorial Office may consult experts and the academic editor before deciding on appropriate actions, including, but not limited to, recruiting reviewers with specific expertise, having additional editors assess the submission, and declining to further consider a submission.

Workflow and Stages

1. Initial Editorial Screening
   The Editorial Office conducts an initial assessment to determine whether the manuscript falls within the journal's scope, complies with the Author Guidelines, satisfies formatting and demonstrates sufficient academic quality for peer review. Manuscripts failing to meet these criteria may be declined without external review.
2. Editor Assignment
   Eligible manuscripts are assigned to an editor with appropriate subject expertise, who oversees the review process and selects suitable independent reviewers.
3. Reviewer Selection and Invitation
   The assigned editor invites at least two independent reviewers with relevant expertise while ensuring that potential conflicts of interest are avoided.
4. Double-Blind Peer Review
   Reviewers evaluate the manuscript's originality, significance, methodological quality, validity of the findings, literature support, presentation, and overall contribution to the field. They submit detailed comments for the authors together with confidential recommendations for the editor.
5. Author Revision
   Where revisions are required, authors submit a revised manuscript accompanied by a detailed response letter addressing each reviewer comment. Revised manuscripts may undergo additional rounds of peer review where necessary.
6. Final Editorial Decision
   The assigned editor evaluates the revised manuscript together with the reviewers' recommendations and advises the Editor-in-Chief. The final decision to accept, request further revision, or reject the manuscript is made by the Editor-in-Chief based on the overall academic quality and reviewers' recommendations.

Quality Criteria

Reviewers are instructed to assess the quality of submissions solely based on the academic merit of their content along the following dimensions:

1. Pertinence of the article’s content to the scope and themes of the journal;
2. Clear demonstration of originality, novelty, and timeliness of the research;
3. Soundness of the methods, analyses, and results;
4. Adherence to the ethical standards and codes of conduct relevant to the research field;
5. Clarity, cohesion, and accuracy in language and other modes of expression, including figures and tables.

In addition, all articles are checked for textual overlap to detect possible plagiarism prior to publication.

Editorial Decisions

Following the peer review process, manuscripts submitted to the International Journal of Management, Finance and Accounting (IJOMFA) may receive one of the following editorial decisions:

• Accept – The manuscript is accepted for publication.
• Minor Revision – The manuscript requires minor revisions before it can be considered for publication.
• Major Revision – The manuscript requires substantial revisions and may undergo an additional round of peer review upon resubmission.
• Reject – The manuscript is not suitable for publication in IJOMFA.

Competing Interests

The Editors declare no competing interests with the submissions they handle through the peer review process. Where a competing interest exists, the manuscript will be handled by another Editor with no competing interests.

Editorial Review Policy

1. This journal uses a double-blind peer review process, whereby the identities of both authors and reviewers remain anonymous throughout the review process.
2. All submitted manuscripts undergo a double-blind peer review process, which generally takes between two and eight weeks from the date of submission.
3. IJOMFA is committed to the timely evaluation and publication of accepted manuscripts. To maintain a high-quality publication, all submissions follow the policies below:
   • Simultaneous submission of the same manuscript to more than one journal is not permitted.
   • Manuscripts outside the journal's aims and scope will not be considered for review.
   • Each manuscript is reviewed by at least two independent reviewers.
   • Publication decisions are based on the reviewers' recommendations.
   • Authors are notified promptly of the editorial decision.
   • All submitted manuscripts are treated as confidential documents.
   • All manuscripts are screened for plagiarism. Manuscripts with a similarity index exceeding 20% during the initial screening will not be considered for publication.

{ top }

Ethics

Ethical Oversight

1. Authors submitting manuscripts to the International Journal of Management, Finance and Accounting (IJOMFA) do so with the understanding that failure to adhere to publication ethics principles may result in actions taken in accordance with the Committee on Publication Ethics (COPE) guidelines. Such actions may include the issuance of one of the following notices:
   1. Erratum – Refers to production errors introduced during the publication process. If issued, the erratum will appear alongside the online abstract of the article to ensure full visibility.
   2. Corrigendum – Refers to author errors or omissions identified after publication. The corrigendum will appear alongside the online abstract of the article.
   3. Retraction Notice – Issued in serious cases of ethical misconduct or where the research is significantly flawed or misleading. The original article will generally remain accessible online with a clear retraction notice attached.
   4. Note of Clarification – Used where clarification or emphasis is required but does not constitute a correction. The original text will remain unchanged to preserve the integrity of the scholarly record.
   5. Expression of Concern – Published where conclusions remain unclear or where a fair decision cannot be reached due to insufficient information or conflicts of interest. The notice will appear prominently with the online version of the article.
2. For legal reasons or where an article forms part of an ongoing investigation or hearing, MMU Press may be unable to take immediate action until the matter is fully resolved. MMU Press reserves the right not to proceed with cases where complainants provide false identities, affiliations, or engage in threatening or inappropriate conduct.
   1. Act professionally and efficiently;
   2. Remain fair and objective;
   3. Provide the accused party an opportunity to respond before decisions are made;
   4. Allow sufficient time for all parties to provide responses;
   5. Keep relevant parties informed of decisions, including authors, editors, and copyright owners;
   6. Follow the processes and flowcharts established by COPE;
   7. Protect authors’ moral rights and maintain the integrity of the scholarly record.
3. MMU Press reserves the right to withdraw or rescind acceptance of manuscripts if ethical misconduct is identified before publication. Final decisions in disputed cases shall rest with the Editor-in-Chief and MMU Press following a fair and considered review process.
4. For further information regarding publication ethics and policies, authors and readers are encouraged to refer to the COPE guidelines.

Ethical Issues

1. IJOMFA follows the Ethical Oversight Flowcharts under COPE Core Practices in handling ethical concerns related to submitted or published articles, including the following:
   1. Redundant (Duplicate) Publication – Authors are expected to submit original and previously unpublished work. Simultaneous submission of the same manuscript to multiple journals is considered unethical.
   2. Plagiarism – All submitted articles must be original. The use of another person’s ideas, words, figures, results, or other intellectual property without proper attribution constitutes plagiarism.
   3. Self-Plagiarism (Text Recycling) – Authors should avoid reusing substantial portions of previously published work without proper citation. Any overlap with prior publications must be clearly disclosed during submission.
   4. Fabrication or Falsification of Data – Fabrication involves making up data or results, while falsification involves manipulation or selective omission of data without justification. Such practices are considered serious research misconduct.
   5. Authorship Problems – All individuals who have made significant contributions to the research should be listed as authors. Contributors who do not meet authorship criteria should be acknowledged appropriately.
2. Authorship issues generally fall into the following categories:
   1. Exclusion of a contributor who should be recognised as an author;
   2. Inclusion of individuals who did not contribute significantly or do not consent to authorship;
   3. Disputes concerning the order of authorship or level of contribution.
3. Undisclosed Conflict of Interest
   1. All conflicts of interest involving authors, editors, or reviewers must be disclosed.
   2. Conflicts of interest may include financial interests, personal relationships, or external funding that could influence the research outcomes or interpretation.
   3. A disclosure statement regarding funding sources or other potential conflicts must be included in the manuscript prior to review.
   4. Suspected undisclosed conflicts of interest should be reported to the Editor-in-Chief.
4. Coercive Citation – While reviewers may recommend relevant references to improve a manuscript, requiring unnecessary citations as a condition for acceptance without academic justification is considered unethical and is not condoned by MMU Press.
5. Defamation and Libel – Authors must obtain appropriate consent when discussing identifiable organisations or individuals. MMU Press reserves the right to request revisions or reject submissions containing defamatory, inaccurate, or malicious statements. Where necessary, published articles may be retracted or removed and formal apologies issued.
6. Unethical Research and Testing – Authors must comply with applicable national and international ethical standards relating to human participants, animal welfare, privacy, and data protection. Authors may be required to provide ethics approvals, consent forms, and supporting documentation. Research found to violate ethical standards may result in immediate retraction.

{ top }

Formatting Requirements

International Journal of Management, Finance and Accounting follows strict formatting requirements for manuscript submission. Authors must ensure that their manuscripts fully comply with the Final Manuscript Preparation Guidelines prior to submission. Manuscripts must be submitted in Microsoft Word format only. PDF files and other file formats are not accepted.

Authors are advised to carefully check the formatting, layout, references, tables, and figures before submission to ensure consistency with the journal guidelines.

{ top }

Copyright Policy

Copyright Assignment

Upon acceptance of a submission for publication by the editors of the International Journal of Management, Finance and Accounting, the corresponding author is required to sign and assign the copyright in the article to Universiti Telekom Sdn Bhd. The copyright assignment form is available here.

Copyright Ownership

The copyright of this website, journal and articles belong to Universiti Telekom Sdn Bhd. MMU Press, the publisher, is part of Multimedia University, which is owned by Universiti Telekom Sdn Bhd.

Open Access License

The International Journal of Management, Finance and Accounting is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. This is in accordance with the Budapest Open Access Initiative's definition of Open Access. All articles published in the International Journal of Management, Finance and Accounting are licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) License.

Readers are allowed to:

• Share — copy and redistribute the material in any medium or format under the following conditions:
• Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
• NonCommercial — You may not use the material for commercial purposes.
• NoDerivatives — If you remix, transform, or build upon the material, you may not distribute the modified material.

{ top }

Artificial Intelligence (AI) Usage Guideline

Purpose and Alignment

1. The International Journal of Management, Finance and Accounting (IJOMFA) safeguards research integrity while enabling responsible innovation. This policy governs the use of artificial intelligence (AI) and AI-assisted tools by authors, editors, and reviewers.
2. It aligns with the Principles of Transparency and Best Practice in Scholarly Publishing (v4) and operationalizes Committee on Publication Ethics (COPE) guidance, including the position that AI tools cannot be listed as authors.
3. It also reflects Scopus expectations that journals maintain clear and robust ethical governance covering authorship, peer review, data integrity, reproducibility, misconduct handling, and post-publication corrections.
4. Human authors remain fully responsible for all submitted and published content. Any use of AI tools must be transparently disclosed. IJOMFA does not rely solely on AI-detection tools to determine misconduct and applies COPE procedures when concerns arise.
5. This policy is implemented across submission systems, peer review workflows, and production processes. All ethical concerns related to AI use are handled in accordance with COPE flowcharts and formally documented.

Scope and Definitions

1. “AI or AI-assisted tools” refer to large language models, generative AI systems, machine learning tools, code assistants, and image, audio, or data generation systems used to create, analyse, transform, or interpret text, code, data, figures, images, or reviews.
2. A distinction is made between (i) language assistance (e.g., grammar or clarity improvement) and (ii) content generation (e.g., creation of text, data, analysis, or images). A further distinction is made between the use of AI as part of the research methodology and its use in manuscript preparation.
3. Any use of AI in research methods must be described in the Methods section, while AI use in manuscript preparation must be disclosed in a dedicated “AI Use and Provenance” statement.

Authors: Permitted, Restricted, and Prohibited Uses

Authors may use AI tools only within clearly defined ethical boundaries and must maintain full accountability for all content.

1. Permitted (with disclosure): Language editing, grammar and clarity improvement, formatting support, code refinement comments that do not alter scientific meaning, and general methodological planning support that is independently verified by authors.
2. Methodological use: When AI forms part of the research process (e.g., model training, inference, data annotation), authors must provide full methodological details, including model name, version, parameters, datasets, prompts, evaluation procedures, and safeguards. Where possible, code and data should be made available.
3. Restricted: AI-generated references are discouraged and must be fully verified by authors. The journal may request AI interaction logs or prompt records for verification purposes.
4. Prohibited: AI tools must not be listed or cited as authors; AI must not fabricate or manipulate data, images, results, or references; AI-generated scientific figures or images are not permitted except for minor, clearly disclosed adjustments; and undisclosed AI-generated content must not be submitted as original work.
5. Each manuscript must include an “AI Use and Provenance” statement placed before the References section.

Reviewers: Confidentiality and Accountability

1. Peer review must remain a human-driven process based on independent scholarly judgment. Reviewers must maintain strict confidentiality.
2. Reviewers must not upload manuscripts, data, or any part of the submission to public AI tools. The use of AI to generate review reports or recommendations is strictly prohibited. Limited offline language assistance may be used provided it does not involve confidential content. Reviewers remain fully responsible for all review outputs.
3. Violation of confidentiality or misuse of AI tools may result in removal from the reviewer database and notification to relevant institutions in accordance with COPE guidelines.

Editors: Decision-Making and Tool Use

1. Editorial decisions must always be made by human editors. Confidential submissions must not be uploaded to public AI systems.
2. Editors must not delegate decision-making responsibilities to AI tools. However, the journal may use secure, licensed, or in-house AI systems for administrative support such as plagiarism screening, metadata checking, or reviewer matching, provided that confidentiality, privacy, and bias controls are in place. All final decisions remain the responsibility of the Editor-in-Chief or designated editors.
3. All AI-assisted editorial processes are documented and periodically reviewed for accuracy, fairness, and compliance.

Image, Figure, and Multimedia Integrity

1. All scientific figures and images must accurately represent underlying data.
2. The use of generative AI to create or substantially modify scientific figures is not permitted. Only minor, clearly disclosed adjustments (e.g., brightness, contrast, or colour correction) that do not alter scientific interpretation are allowed.
3. AI-generated illustrations for non-scientific purposes (e.g., cover artwork) may only be used with prior editorial approval and appropriate rights clearance.

Provenance, Disclosure, and Acknowledgments

1. Transparency of AI usage is mandatory to ensure research integrity and reproducibility.
2. All manuscripts must include an “AI Use and Provenance” statement specifying the AI tool used, provider, version/date, purpose of use, scope of use (e.g., language editing or research method), and confirmation that all outputs were reviewed and verified by the authors.
3. AI tools must not be listed as authors or co-authors. Authors remain fully responsible for the integrity of the submitted work.
4. Example statement: “The authors used [Tool, Version, Provider] on [date] for language editing purposes only. No data, analysis, images, or references were generated by AI. All content was reviewed and verified by the authors, who accept full responsibility for the manuscript.”

Detection, Verification, and Investigations

1. IJOMFA may use similarity checks and other tools to identify potential misuse of AI. However, AI-detection scores alone are not used as sole evidence of misconduct.
2. Where concerns arise, the journal may request raw data, code, or AI interaction logs and may contact authors’ institutions. All investigations follow COPE flowcharts and are assessed by human editors.
3. Possible outcomes include correction with disclosure, rejection, withdrawal, expression of concern, or retraction. All actions are documented and indexed appropriately.

Malpractice Examples Related to AI

The following practices are considered unethical:

1. Undisclosed use of AI-generated text or content;
2. Fabricated or hallucinated references generated by AI;
3. AI-generated or AI-manipulated data, images, or results without disclosure;
4. Uploading confidential manuscripts or data to public AI tools;
5. Using AI to generate peer review reports;
6. AI-assisted plagiarism or translation plagiarism;
7. Coercive or inappropriate AI-suggested citation practices;
8. Paper mill activities involving AI-generated manuscripts.

Such cases are handled under IJOMFA’s publication ethics and malpractice procedures, in accordance with COPE guidelines.

Data Protection and Confidentiality

Authors, reviewers, and editors must not upload confidential manuscripts, unpublished data, or personal data to public AI systems. When AI is used in research, all legal and ethical obligations relating to data protection, consent, and privacy must be strictly followed and disclosed where applicable.

Post-Publication Updates

If undisclosed or inappropriate AI use is identified after publication, IJOMFA will act in accordance with COPE Retraction Guidelines. This may include issuing corrections, expressions of concern, or retractions. All updates will be clearly linked to the original article to preserve the integrity of the scholarly record.

{ top }

Privacy Statement

The International Journal of Management, Finance and Accounting, being part of the Multimedia University, adopts the same privacy policy as its parent organisation. The Privacy Notice for the Multimedia University can be found via https://www.mmu.edu.my/privacy-notice/. The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

Digital Archiving Policy

Introduction

International Journal of Management, Finance and Accounting (IJOMFA) is committed to the long-term preservation and permanent accessibility of the scholarly research it publishes.

Description

Digital archiving ensures that information of continuing value is preserved and made available over time.

• To ensure permanent access to published articles
• To protect content from loss due to technical failure or discontinuation

Policy Details

• Publisher Website: All articles are available at IJOMFA Journal Website
• Institutional Repository: Content is stored in MMU Institutional Repository (MMUiR)
• National Repositories: Indexed in MyJurnal/MySitasi
• Third-Party Digital Preservation Services:
  • Portico: IJOMFA works with Portico, a well-known digital preservation service, to ensure that published content remains safe and accessible over the long term. This partnership is already active, as shown in MMU Press's listing on Portico's site
  • Digital Commons: IJOMFA is migrating to the Digital Commons publishing platform, which provides enhanced indexing, metadata services, and robust preservation infrastructure.
  • These measures ensure that IJOMFA’s published content remains accessible and preserved under various contingency scenarios.
• Author Self-Archiving: Authors may share final PDF with citation and DOI link under CC BY-NC-ND 4.0
• DOI: Each article has a permanent Digital Object Identifier (DOI)
• Succession Plan: Content will remain accessible even if journal ceases publication

Technicalities

• Articles are published in PDF format
• Regular backups are maintained by MMU IT services
• Archiving supported through Portico and institutional systems

Business Model, Advertisement and Direct Marketing Policy

Purpose and Alignment

The International Journal of Management, Finance and Accounting (IJOMFA) publishes high-quality scholarship as a diamond open-access journal, which is free to read and free to publish. The journal documents its revenue, advertising, and outreach practices in accordance with the Principles of Transparency and Best Practice in Scholarly Publishing (Version 4, 2022) developed by COPE, DOAJ, OASPA, and WAME. These principles specifically address revenue sources, advertising, and direct marketing.

Funding and Revenue Disclosure

• Institutional Support: IJOMFA is funded by Multimedia University (MMU) and published by Multimedia University Press (Universiti Telekom Sdn Bhd). The journal does not derive revenue from author fees, subscriptions, or advertising.
• No Commercial Influence: The publisher provides infrastructure and administrative support, while all editorial decisions remain fully independent of financial or commercial considerations.

Fees and Charges

• No Fees: IJOMFA does not charge submission fees, processing fees, or article publication charges (APCs). Readers are also not required to pay any fees to access published content.
• Future Changes: If fees are introduced in the future, the changes will be publicly announced with a clearly stated effective date. Any new fees will apply only to new submissions and will not apply to manuscripts already under editorial consideration.

Advertising Policy

• No Advertising: IJOMFA does not accept or publish advertisements through any journal-related channel, including its website, PDF and HTML articles, email communications, or other publication materials.
• Advertising Safeguards: If advertising is considered in the future, IJOMFA will implement the following safeguards:
  1. Strict separation between advertising activities and editorial decision-making.
  2. Clear identification and labelling of all advertisements.
  3. No targeted advertising to authors, reviewers, or readers based on manuscript submission or peer-review activities.
  4. A publicly accessible register of active advertisers.

These safeguards are consistent with the Principles of Transparency and Best Practice in Scholarly Publishing.

Sponsorships, Supplements, and Special Issues

• No Sponsor Influence: IJOMFA does not accept sponsorships that influence editorial decisions, peer-review outcomes, or article selection. If a future event, organisation, or grant supports a special issue, the journal will disclose the sponsor, explain the editorial safeguards in place, and apply the same peer-review and publication ethics standards used for regular issues.

Direct Marketing and Outreach

• No Direct Marketing: IJOMFA does not conduct direct marketing activities to promote subscriptions or solicit manuscript submissions.
• Scholarly Community Engagement: From time to time, IJOMFA may organise academic activities, including symposia, workshops, and article-writing competitions, to strengthen research quality and scholarly collaboration. These activities are academic in nature and are not intended as commercial promotions.
• Future Announcements: Any future calls for papers, special issue announcements, or journal-related news will:
  • Use opt-in recipient lists or another appropriate lawful basis;
  • Clearly identify the sender and provide a functional opt-out option;
  • Provide accurate information regarding indexing, the peer-review model, and publication timelines; and
  • Avoid predatory claims, misleading statements, or misleading journal metrics.

{ top }

Open Access Statement

This is an open access journal. All content is freely available without charge. Users may read, download, copy, distribute, or use the articles for lawful purposes without prior permission.

This follows the Budapest Open Access Initiative.

{ top }

Open Access License

All articles are licensed under Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).

• Share — copy and redistribute in any medium
• Attribution — credit must be given and changes indicated
• NonCommercial — no commercial use allowed
• NoDerivatives — no modified versions may be distributed

{ top }