Publication Ethics

Moral Charter

Moral charter in the journal of Accounting Knowledge is as the following.


Submitted article should be original with scientific validation, and with the expected innovation for publishing. Article should also produce new knowledge in the field. Author(s) is/are not allowed to submit the article, which is in approval processing or in publishing order in the other journal inside or outside the country, to this journal, and vice versa. Also, after accepting or publishing an article in this journal, it is not allowed to ask for another publishing in any other journal inside or outside the country, after changing the language of the article to English or else. Additionally, it is asked strongly that editing and sending a rejected article be avoided.


Author(s) should present finding(s) transparent, accurate, and complete, so that providing comments or critics by other readers be possible. The results should be free of any pro or against predetermined ideas of writer(s). Article should provide the required details for understanding and finding the article message(s), and for access of other scholars to the same or similar data in reproducing the study results.

Scientific theft,

Scientific theft includes any adaption of thoughts and words of other writers, and close similarity of one by one in presentation of the remarked ideas and/or structural subjects without referencing, as well as self-assigning the ideas or words of the others. In cases where words remarked from others, it is required to put the words in quotation marks, and the name of and page(s) from the original writing should be remarked. Record of an article in the journal of Accounting Knowledge with the name(s) of writer(s) of an article means that the writer(s) is/are (totally) responsible for originality of the article. Hence, recording the article from other writer(s) with the name of a wrong or an unauthorized writer, who may be the sender of the article to this journal, and using not-validated or wrong data and/or manipulating data are totally considered scientific theft that should be avoided strongly. In any case of reporting of scientific theft, editorial board of the journal detects the issue, and at the approval of scientific theft, the article will be eliminated from the journal issue in printing and online access, and also, legal and law suit action will be taken against the abuser.


Journal of Accounting Knowledge will be fair in receiving, assessing and accepting any article. An article after being received by the journal, should be reviewed by the editorial board, and if it be found suitable for publishing in the journal, the article will be sent to minimum three reviewers. After receiving comments from the reviewers, and publishing favor of at least two reviewers, the article for minor corrections, recommended by the reviewer(s), will be returned to corresponding author. After accepting the corrections by a final reviewer, and then, approving of the editorial board, the article will be accepted. Copies of the article sent to reviewers lack author(s)’ name and other personal identities. It is required that the authors(s) of an article do not provide information in the article text that reveals her/his/their identity(s) for reviewer(s).

Responsibility of research,

It is required that name(s) of (all) person(s) that are considered the author(s) of an article be mentioned at the author (s) section in the article. Author(s) should contribute in research work, and each author independently is considered responsible in answering the result(s) of the article. Corresponding author, who sent the article to the journal, had to send the draft of the article to all the contributors and obtain their satisfaction to send article to the journal for publishing. Also, corresponding author should answer any ambiguity and objection from other authors, and provide the required coordination with them. Additionally, introducing any honorary writer or eliminating real writer should be avoided.

Human rights,

The researcher(s) is/are required to protect all contributors in the research, mentally and physically, and take care the contributors for moral issues in the research.