Data Availability Policy
Data Availability Policy of CAP supports research transparency, reproducibility, academic integrity, and responsible data sharing practices.
Contemporary Accounting Perspectives (CAP) encourages authors to maintain transparency and integrity in research data, analytical procedures, and supporting materials associated with submitted manuscripts.
Where appropriate and ethically possible, authors are encouraged to make the data supporting the findings of their research available to editors, reviewers, and readers in order to promote transparency, reproducibility, and scholarly verification.
Scope of Research Data
Research data may include, but is not limited to:
Datasets
Raw, processed, or aggregated research data used in the study.
Raw, processed, or aggregated research data used in the study.
Statistical Outputs
Analytical results, statistical models, calculations, or supplementary tables.
Analytical results, statistical models, calculations, or supplementary tables.
Research Materials
Survey instruments, interview protocols, coding frameworks, or methodological materials.
Survey instruments, interview protocols, coding frameworks, or methodological materials.
Supporting Documentation
Appendices, supplementary files, methodological explanations, or replication materials.
Appendices, supplementary files, methodological explanations, or replication materials.
Author Responsibilities
Authors are responsible for ensuring the accuracy, integrity, authenticity, and lawful use of the data presented in their manuscripts.
Authors should retain research data and supporting materials for a reasonable period after publication and provide clarification or supporting evidence if requested by the editorial team.
Where possible, authors are encouraged to include a Data Availability Statement within the manuscript or during submission.
Example Data Availability Statement:
The data supporting the findings of this study are available from the corresponding author upon reasonable request.
The data supporting the findings of this study are available from the corresponding author upon reasonable request.
Data Sharing and Accessibility
CAP encourages authors to share research data openly where appropriate, ethically permissible, and legally possible. Data may be shared through institutional repositories, recognized public repositories, supplementary files, or upon reasonable request.
However, data sharing should not violate confidentiality obligations, participant privacy, legal restrictions, institutional policies, or ethical requirements.
Confidential and Sensitive Data
Authors must ensure that confidential, sensitive, personal, financial, institutional, or legally protected information is properly anonymized or protected before sharing research data.
Data involving human participants should comply with applicable ethical standards, consent requirements, and privacy regulations.
Editorial Assessment
The editorial team may request clarification regarding research data, analytical procedures, or supporting documentation during editorial evaluation or peer review where necessary.
Failure to provide requested clarification or evidence regarding research data may affect the editorial evaluation of the manuscript.
Research Integrity
CAP does not tolerate fabricated, manipulated, falsified, or misleading data. Suspected data-related misconduct may result in editorial investigation and appropriate action in accordance with the journal’s publication ethics policies.
