The Journal of Cost Management (J. Cost Manag.) is committed to maintaining the accuracy, transparency, and integrity of the published scholarly record. The journal recognizes that errors or concerns may occasionally be identified after publication and has established procedures for issuing corrections and retractions in accordance with recognized publication-ethics principles, including relevant COPE guidance.

1. Corrections

A correction may be published when an error in a published article affects the accuracy, clarity, or completeness of the scholarly record but does not invalidate the overall findings or conclusions of the work.

Corrections may address issues such as:

• Author names, affiliations, or other publication details
• Typographical or factual errors
• Errors in tables, figures, or references
• Incorrect or incomplete information
• Other substantive errors that can be corrected without invalidating the article

Where a correction is necessary, the journal will publish a clearly identified correction notice and link it to the original article. The original article will generally remain available to preserve the publication history and transparency of the scholarly record.

2. Retractions

A published article may be retracted when there is clear evidence that its findings or conclusions are unreliable or that serious research or publication misconduct has occurred.

Reasons for retraction may include:

• Fabrication or falsification of data
• Serious plagiarism
• Major methodological or factual errors that invalidate the findings
• Duplicate or redundant publication
• Unethical research or lack of required ethical approval
• Serious authorship or publication-ethics violations
• Manipulation of the peer-review or publication process
• Other circumstances that substantially compromise the reliability or integrity of the article

3. Retraction Procedure

Before issuing a retraction, the Editorial Office will assess the available evidence and, where appropriate, provide the authors with an opportunity to respond. The journal may seek clarification, supporting documentation, or information from the authors' institution or relevant research-integrity authority.

Where retraction is considered necessary, the decision will be made in accordance with the journal's editorial policies and applicable publication-ethics guidance.

4. Retraction Notice

A retracted article will remain part of the scholarly record where technically and legally possible, but it will be clearly marked as “Retracted.” A separate retraction notice will explain the reason for the retraction and will be linked to the original article.

The journal will avoid removing the original article completely unless there is a compelling legal or exceptional reason to do so.

5. Expressions of Concern

Where serious concerns have been raised but an investigation has not yet reached a final conclusion, the journal may publish an Expression of Concern.

An Expression of Concern alerts readers to potential problems while allowing the relevant investigation to proceed. It may subsequently be followed by a correction, retraction, or other appropriate editorial action.

6. Post-Publication Errors

Authors, readers, reviewers, or other members of the scholarly community may notify the Editorial Office of suspected errors or ethical concerns in a published article.

Reports should provide sufficient information to allow the Editorial Office to assess the matter. The journal will review legitimate concerns objectively and take appropriate action where necessary.

7. Editorial Independence

Decisions concerning corrections, expressions of concern, and retractions are made independently of commercial interests, advertising, sponsorship, or other external influences.

The primary objective of any post-publication action is to protect the accuracy and integrity of the scholarly record.

8. Commitment to the Scholarly Record

The Journal of Cost Management is committed to correcting the published record whenever necessary and to ensuring that corrections, expressions of concern, and retractions are handled transparently, responsibly, and consistently with recognized publication-ethics standards.

The journal follows relevant COPE guidance when determining the appropriate action in cases involving errors, suspected misconduct, or concerns about the reliability of published research.