The Journal of Cost Management (J. Cost Manag.) is committed to transparency, editorial independence, and the integrity of the scholarly publishing process. The journal follows relevant guidance from the Committee on Publication Ethics (COPE) and the International Committee of Medical Journal Editors (ICMJE) regarding the identification, disclosure, and management of actual, potential, and perceived conflicts of interest.

1. Definition of Conflict of Interest

A conflict of interest may arise when an individual's financial, professional, personal, institutional, or other relationships or activities could influence, or could reasonably be perceived to influence, their judgment concerning a manuscript or publication decision.

Conflicts may include, but are not limited to:

• Employment or consultancy relationships
• Research funding or financial support
• Honoraria or other payments
• Stock ownership or financial interests
• Patents or intellectual property interests
• Personal or professional relationships
• Academic competition or rivalry
• Institutional affiliations
• Other relationships that may create an actual or perceived bias

ICMJE emphasizes that both actual conflicts and circumstances that may be perceived as conflicts should be disclosed transparently so that readers and editors can assess their relevance.

2. Authors' Responsibilities

All authors are responsible for disclosing relationships and activities that could influence, or be perceived to influence, their work. Authors should provide complete and accurate conflict-of-interest information at the time of submission.

Authors must also disclose relevant sources of financial or other support for the research, including the role of sponsors in study design, data collection, analysis, interpretation, manuscript preparation, and the decision to submit the work for publication.

Where no conflict exists, authors should provide a clear statement such as:

“The authors declare that there is no conflict of interest.”

3. Reviewers' Responsibilities

Reviewers must disclose any relationship or activity that could compromise or be perceived to compromise the objectivity of their review.

A reviewer should decline an assignment where a significant conflict exists and should immediately inform the Editorial Office if a conflict becomes apparent during the review process. Reviewers must not use confidential information obtained through peer review for personal or professional advantage.

4. Editors and Editorial Board Members

Editors and Editorial Board members must disclose relevant conflicts of interest and should not participate in editorial decisions where their relationships or activities could compromise impartiality.

An editor should recuse themselves from handling a manuscript when a potential conflict exists. The manuscript should, where appropriate, be assigned to another qualified editor to ensure an independent editorial decision.

5. Financial Support and Sponsorship

Authors must disclose funding or sponsorship that directly supported the research. The role of the funding organization should be clearly stated, including whether the sponsor had any involvement in the study design, data collection, analysis, interpretation, manuscript preparation, or publication decision.

Authors should maintain appropriate independence from sponsors and should not enter into agreements that improperly restrict access to research data or the independent preparation and publication of findings.

6. Disclosure and Transparency

Conflict-of-interest statements should be included in the manuscript or submitted through the journal's required disclosure mechanism. The Editorial Office may request additional information or supporting documentation where necessary.

Transparent disclosure does not necessarily mean that a manuscript will be rejected. The purpose of disclosure is to allow editors, reviewers, and readers to assess whether a relationship or activity may affect the interpretation or credibility of the research.

7. Failure to Disclose

Failure to disclose a relevant conflict of interest may be considered a serious breach of publication ethics. Where an undisclosed conflict is identified, the journal may request clarification, investigate the matter, publish an appropriate correction or disclosure, or take other editorial action where warranted.

8. Commitment to Editorial Independence

The Journal of Cost Management ensures that conflicts of interest do not improperly influence peer review, editorial decisions, publication, or the presentation of scholarly findings.

The journal encourages complete and transparent disclosure by all participants in the publication process to maintain public trust, academic integrity, and the credibility of the scholarly record.