Peer Review Process

Determination of the article that will be published in JAA carried out through double-blind peer review by considering two main aspects, namely: relevance and contribution of articles on the accounting theory and practical development. The double-blind peer-review process is adopted to ensure that the manuscript selection is carried out fairly. Editors and reviewers would provide constructive feedback on the manuscript evaluation results to the author(s). The detailed review process is explained as the following:

  1. The submission is only processed online via JAA's OJS.
  2. All submitted manuscripts are read by JAA Editor initially for desk evaluation (Points 2 and 3). In this stage, the submitted manuscript would be checked to whether it complies with JAA author guidelines and template for submission, also whether the manuscript matches current JAA's focus and scope. If appropriate, the next process would be carried out, and if not, we would reject the manuscript so that it could be submitted to another journal.
  3. The submitted manuscript would be checked with Turnitin (similarity check). If the similarity level is more than 25%, the manuscripts would be rejected promptly without substantive review. The submitted manuscripts that passed this stage would be sent to a suitable editor.
  4. The submitted manuscript would be reviewed by the assigned editor to find out whether it contributes sufficiently on the accounting theory and practical development. Manuscripts with insignificant novelty are rejected in this stage. While the manuscript that qualifies would be proceeded to the substantive review stage by peer reviewers.
  5. Once the substantive review process is finished, the JAA Editor then make a decision based on the assigned editor's and peer reviewers' recommendation with several decision possibilities as the following: (1) rejected = the manuscript is not considered for publication in JAA due to several reasons such as the manuscript has no significant novelty and contribution, the manuscript has been prepared poorly, a very similar study was found, etc.; (2) accepted with major revision = the manuscript requires substantial revisions before publication. It might associate with the state of the art, novelty, significance of the study, methodology, etc. The editor would give four to 12 weeks to complete the revisions; (3) accepted with minor revision = the manuscript needs few revisions but not substantial prior to publication. Usually, it relates to JAA author guidelines compliance. The editor would give one to four weeks to complete the revisions; (4) accepted without revision = the manuscript would be published without revisions. However, proofreading of the manuscript still would be conducted.
  6. The day to the publication of a manuscript in JAA is around 2-4 month. However, this time estimation might be changed due to certain circumstances.