The Journal of Cost Management (J. Cost Manag.) follows a rigorous double-blind peer-review process to ensure the quality, originality, academic relevance, and integrity of manuscripts submitted for publication. Under the double-blind system, the identities of both authors and reviewers are kept confidential throughout the peer-review process.

1. Initial Editorial Assessment

All submitted manuscripts undergo an initial assessment by the Editorial Office to determine whether they fall within the journal's scope and meet the basic requirements for academic quality, originality, formatting, and ethical compliance. Manuscripts that do not meet the journal's requirements may be rejected before external peer review.

2. Double-Blind Peer Review

Manuscripts that successfully pass the initial editorial assessment are sent to qualified independent reviewers with relevant expertise. Reviewers evaluate manuscripts objectively and confidentially, considering factors such as:

• Originality and significance of the research
• Methodological rigor
• Quality and reliability of data and analysis
• Clarity and organization of the manuscript
• Relevance to the journal's scope
• Contribution to existing knowledge
• Accuracy and appropriateness of references
• Compliance with research and publication ethics

The identities of authors and reviewers remain concealed from one another to minimize potential bias and promote an impartial evaluation.

3. Editorial Decision

Following peer review, the Editor or Editorial Board considers the reviewers' recommendations and makes the final editorial decision. Possible decisions include:

• Accept
• Minor Revision
• Major Revision
• Reject

Authors may be asked to revise their manuscripts in response to reviewers' comments. Revised manuscripts may be returned to the original reviewers for further evaluation where appropriate.

4. Reviewer Confidentiality and Conduct

Reviewers are expected to maintain strict confidentiality regarding all manuscripts and review materials. They must provide objective, constructive, and academically relevant assessments and should disclose any potential conflict of interest before accepting a review assignment.

5. Publication Ethics

The journal is committed to maintaining high standards of publication ethics and research integrity. Its peer-review and editorial practices are informed by recognized principles and recommendations of the Committee on Publication Ethics (COPE) and, where applicable to relevant research and reporting, the International Committee of Medical Journal Editors (ICMJE).

The journal addresses concerns relating to plagiarism, fabrication, falsification, conflicts of interest, authorship disputes, duplicate publication, and other forms of research or publication misconduct in accordance with appropriate ethical procedures and recognized scholarly standards.

6. Final Responsibility

The final decision regarding acceptance and publication rests with the Editor-in-Chief and/or Editorial Board. Peer-review recommendations are considered carefully but do not automatically determine the final editorial decision.

The Journal of Cost Management is committed to conducting a fair, transparent, confidential, and academically rigorous peer-review process that supports the integrity and quality of the scholarly record.