The Journal of Cost Management (J. Cost Manag.) is committed to maintaining high standards of academic quality, editorial independence, research integrity, and publication ethics. Editors play a central role in ensuring that manuscripts are handled fairly, efficiently, confidentially, and in accordance with recognized scholarly publishing standards.

1. Editorial Responsibilities

Editors are responsible for overseeing the editorial and peer-review process and ensuring that submitted manuscripts are evaluated objectively and consistently. Editorial decisions should be based primarily on the manuscript's academic quality, originality, relevance, methodological rigor, and contribution to the field.

Editors should not allow personal, institutional, commercial, or other considerations to improperly influence editorial decisions.

2. Initial Manuscript Assessment

Upon submission, editors should conduct an initial assessment to determine whether the manuscript:

• Falls within the scope of the journal
• Meets the journal's basic submission requirements
• Demonstrates sufficient academic quality
• Contains an appropriate research contribution
• Complies with relevant publication and ethical requirements
• Shows no obvious evidence of plagiarism or other misconduct

Manuscripts that do not meet the journal's requirements may be returned to the authors or rejected before external peer review.

3. Selection of Reviewers

Editors should select reviewers who possess appropriate subject expertise and relevant academic or professional experience. Wherever possible, reviewers should be independent of the authors and free from conflicts of interest.

The journal follows a single-blind peer-review process, under which reviewers' identities remain confidential to the authors.

4. Fair and Impartial Decision-Making

Editors must evaluate manuscripts fairly and without discrimination based on an author's nationality, gender, institutional affiliation, academic status, personal characteristics, or other irrelevant factors.

Editorial decisions should be supported by the content and quality of the manuscript and the assessments provided through the peer-review process.

5. Confidentiality

Editors must maintain the confidentiality of submitted manuscripts and related editorial information. Manuscripts, reviewer reports, and correspondence should not be disclosed to unauthorized individuals.

Editors must not use unpublished information from submitted manuscripts for personal research or professional advantage without appropriate authorization.

6. Conflicts of Interest

Editors must disclose and appropriately manage any actual, potential, or perceived conflict of interest. An editor should not handle a manuscript where personal, professional, financial, institutional, or other relationships could compromise impartiality.

Where appropriate, the manuscript should be assigned to another qualified editor.

7. Reviewer Management

Editors should provide reviewers with sufficient information and clear instructions regarding the evaluation process. Reviewers should be encouraged to provide objective, constructive, and confidential comments.

Editors should monitor review timelines and, where necessary, invite alternative reviewers to avoid unnecessary delays in the editorial process.

8. Editorial Decisions

After considering reviewer reports and the overall quality of the manuscript, editors may recommend or issue decisions such as:

• Accept
• Minor Revision
• Major Revision
• Reject

The final decision should be communicated to authors clearly and professionally. Where possible, substantive editorial decisions should be supported by appropriate reviewer or editorial comments.

9. Handling Revisions

Editors should assess revised manuscripts to determine whether the authors have adequately addressed reviewer and editorial concerns. Revised manuscripts may be returned to the original reviewers when further expert assessment is necessary.

10. Research and Publication Misconduct

Editors should take appropriate action when there are concerns regarding plagiarism, fabrication, falsification, duplicate publication, inappropriate authorship, manipulation of peer review, undisclosed conflicts of interest, or other forms of research or publication misconduct.

Where necessary, editors may request explanations or supporting documentation from authors and may follow appropriate procedures for corrections, expressions of concern, withdrawals, or retractions.

11. Corrections and Retractions

Editors should maintain the integrity of the published scholarly record. Where significant errors or ethical concerns are identified after publication, the journal may publish a correction, expression of concern, or retraction as appropriate.

Editorial actions should be documented and handled transparently while respecting confidentiality requirements.

12. Communication with Authors

Editors should communicate with authors in a professional, respectful, and timely manner. Editorial correspondence should clearly explain decisions and, where applicable, provide relevant reviewer feedback and revision requirements.

13. Editorial Independence

Editors must maintain independence from commercial interests, advertisers, sponsors, and other external influences. Advertising, financial considerations, or institutional relationships must not influence editorial decisions or peer-review outcomes.

14. Ethical Standards and Guidance

Editors are expected to follow recognized principles of publication ethics and research integrity, including relevant guidance from the Committee on Publication Ethics (COPE) and other applicable scholarly publishing standards.

Editors should remain informed about developments in publication ethics and apply appropriate procedures when ethical concerns arise.

15. Protection of the Scholarly Record

Editors are responsible for supporting the accuracy, reliability, and integrity of the journal's published content. Any substantial concerns regarding published research should be investigated appropriately and addressed in a timely manner.

16. Continuous Improvement

The Editorial Board should periodically review the journal's editorial procedures, peer-review practices, publication policies, and ethical standards to ensure that the Journal of Cost Management continues to provide a fair, transparent, and high-quality scholarly publishing environment.