Conflict of Interest Policy
Conflict of Interest Policy of CAP is designed to ensure transparency, fairness, objectivity, and trust throughout the editorial and publication process.
Contemporary Accounting Perspectives (CAP) requires authors, reviewers, editors, and editorial board members to disclose any actual, potential, or perceived conflicts of interest that may influence the research, review, editorial decision-making, or publication process.
Conflicts of interest may include, but are not limited to, financial relationships, institutional affiliations, personal relationships, academic competition, consultancy roles, employment relationships, funding arrangements, sponsorships, or any other circumstances that could affect objectivity.
Types of Conflicts of Interest
Financial Interests
Funding, sponsorship, consultancy, employment, ownership, honoraria, or other financial relationships.
Funding, sponsorship, consultancy, employment, ownership, honoraria, or other financial relationships.
Institutional Relationships
Affiliations, institutional collaborations, administrative roles, or organizational connections.
Affiliations, institutional collaborations, administrative roles, or organizational connections.
Personal Relationships
Family, close friendship, personal disagreement, or other personal relationships that may affect objectivity.
Family, close friendship, personal disagreement, or other personal relationships that may affect objectivity.
Academic Competition
Competitive academic relationships, direct collaboration, rivalry, or professional dependence.
Competitive academic relationships, direct collaboration, rivalry, or professional dependence.
Author Responsibilities
Authors must disclose any conflicts of interest during submission. If there is no conflict of interest, authors should clearly state this in the relevant declaration form.
Authors should also disclose funding sources, sponsorships, institutional support, consultancy relationships, or any other circumstances that may be perceived as influencing the research, interpretation, or presentation of findings.
Reviewer Responsibilities
Reviewers must decline review invitations if they have a conflict of interest related to the manuscript, author(s), institution(s), research topic, or funding source. Reviewers are expected to provide objective, fair, and confidential evaluations.
Reviewers should notify the editorial office promptly if they identify a conflict of interest after accepting a review invitation.
Editorial Responsibilities
Editors must not handle manuscripts where they have a conflict of interest. In such cases, the manuscript should be assigned to another qualified editor or editorial board member.
Editors are responsible for ensuring that conflicts of interest are managed fairly and transparently throughout the editorial process.
Management of Conflicts of Interest
1
Disclosure
Relevant conflicts are disclosed by authors, reviewers, editors, or editorial board members.
Relevant conflicts are disclosed by authors, reviewers, editors, or editorial board members.
↓
2
Editorial Assessment
The editorial team evaluates whether the conflict may affect objectivity or editorial independence.
The editorial team evaluates whether the conflict may affect objectivity or editorial independence.
↓
3
Appropriate Action
The manuscript may be reassigned, a reviewer may be replaced, or further clarification may be requested.
The manuscript may be reassigned, a reviewer may be replaced, or further clarification may be requested.
Failure to Disclose
Failure to disclose relevant conflicts of interest may result in editorial action, including rejection, correction, expression of concern, or retraction, depending on the nature and severity of the case.
Commitment to Transparency
CAP is committed to ensuring transparency, fairness, and integrity throughout the editorial and publication process.
