Accounting Crystal Word implements a rigorous and transparent peer review system to ensure that all published articles meet international scholarly standards. The journal adopts a double-blind peer review mechanism, in which the identities of both authors and reviewers remain concealed throughout the evaluation process. The peer review process is structured as follows:
Each submitted manuscript undergoes an initial assessment by the Editor-in-Chief or a designated Handling Editor to determine its suitability for the journal’s scope, adherence to author guidelines, and compliance with ethical and quality requirements. Manuscripts that do not meet these basic criteria may be returned to the authors or rejected without external review.
Manuscripts that pass the initial screening are assigned to a minimum of two independent reviewers who possess expertise relevant to the manuscript’s subject area. Reviewers are selected based on their scholarly credentials, publication record, and absence of conflicts of interest.
The selected reviewers evaluate the manuscript under a double-blind system. Reviewers provide a detailed assessment covering originality, methodological rigor, theoretical foundation, clarity of analysis, quality of argumentation, relevance to the accounting discipline, and overall contribution to the literature. Reviewers submit both confidential comments to the editor and constructive comments intended for the authors.
Upon completing their evaluations, reviewers submit one of the following recommendations:
Accept
Minor Revision
Major Revision
Reject
The final decision is based on the synthesis of reviewer reports and the editorial judgment of the Handling Editor.
If revisions are required, authors must submit:
A revised manuscript that incorporates all required improvements; and
A detailed Response to Reviewers document addressing how each comment has been handled.
Revised manuscripts may be returned to the original reviewers for further evaluation, especially when substantive revisions have been requested.
The Editor-in-Chief or Handling Editor issues the final decision based on reviewer recommendations, the quality of revisions, and the manuscript’s overall contribution to the journal. Decisions may include acceptance, further revision, or rejection.
The peer review process strictly adheres to COPE Ethical Guidelines for Peer Reviewers. Reviewers must:
Maintain confidentiality
Provide objective, evidence-based assessments
Disclose any potential conflicts of interest
Refrain from using the manuscript content for personal advantage
Accepted manuscripts undergo final editorial checks to ensure methodological soundness, academic integrity, compliance with ethical standards, and alignment with the journal’s formatting and style requirements before proceeding to the production stage.
Ruang Jurnal Fakultas Ekonomi dan Bisnis Universitas Siliwangi
Lantai 1, Gedung Jenderal TNI (PURN) H. Amir Machmud
Jalan Siliwangi No. 24 Kahuripan Kota Tasikmalaya 46115
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