The Journal of Cost Management (J. Cost Manag.) is committed to maintaining the highest standards of research integrity and publication ethics. The journal takes all allegations of research or publication misconduct seriously, whether raised before or after publication.

The journal follows relevant guidance and COPE flowcharts when handling suspected cases of misconduct. Authors, reviewers, editors, and Editorial Board members are expected to familiarize themselves with the journal's ethical requirements and cooperate fully with any investigation.

1. Author Responsibility

Authors must carefully read and comply with the journal's Guide for Authors, submission requirements, publication ethics policies, and research ethics requirements before submitting a manuscript.

Authors are responsible for ensuring that their research is original, accurately reported, ethically conducted, appropriately referenced, and free from fabrication, falsification, plagiarism, duplicate publication, and other forms of misconduct.

2. Types of Misconduct

Research or publication misconduct may include, but is not limited to:

• Plagiarism or inappropriate text reuse
• Fabrication or falsification of data
• Manipulation or misrepresentation of research findings
• Duplicate or redundant publication
• Improper or disputed authorship
• Citation manipulation
• Undisclosed conflicts of interest
• Manipulation of the peer-review process
• Unethical research involving human participants or animals
• Breaches of confidentiality
• Misuse or unauthorized disclosure of research data
• Systematic manipulation of the publication process

COPE guidance identifies issues such as plagiarism, fabricated data, authorship problems, undisclosed conflicts of interest, peer-review manipulation, redundant publication, and systematic publication-process manipulation as matters requiring appropriate investigation.

3. Allegations Before Publication

If an allegation or concern is raised before publication, the Editorial Office will assess the available information and may request an explanation, supporting documents, original data, ethical approval documentation, or other relevant evidence from the authors.

Where appropriate, the journal may contact the authors' institution or relevant research-integrity authority to request an investigation. The journal may suspend editorial processing while an investigation is underway.

If the concern is substantiated or cannot be satisfactorily resolved, the manuscript may be rejected and the authors and relevant institutions may be informed as appropriate. COPE flowcharts recommend seeking institutional assistance where appropriate and rejecting affected manuscripts when serious misconduct is confirmed.

4. Allegations After Publication

If concerns arise regarding an article that has already been published, the Editorial Office will assess the evidence and, where necessary, request clarification or supporting information from the authors.

The journal may contact the relevant institution or research-integrity body when institutional investigation is appropriate. During an ongoing investigation, the journal will maintain appropriate confidentiality while protecting the integrity of the published scholarly record.

5. Investigation and Evidence

The Editorial Office will assess allegations objectively and fairly. Authors will generally be given an opportunity to respond to substantive concerns and provide relevant evidence.

The journal may consider:

• Original research data
• Laboratory or research records, where applicable
• Ethical approval documents
• Consent documentation
• Similarity or plagiarism reports
• Publication records
• Author contribution information
• Reviewer or editorial records
• Other relevant supporting documentation

The journal does not make accusations solely on the basis of an unsupported allegation. Appropriate evidence and explanations will be considered before editorial action is taken.

6. Institutional Cooperation

Where research misconduct requires investigation beyond the journal's authority or expertise, the journal may contact the relevant university, research institution, employer, funding body, or other appropriate authority.

The journal will cooperate with legitimate institutional investigations and may provide relevant information or evidence, subject to confidentiality and applicable legal requirements. COPE recommends cooperation between journals and research institutions in investigating research and publication integrity concerns.

7. Editorial Actions

Depending on the nature and seriousness of the concern, the journal may take one or more of the following actions:

• Request clarification or additional documentation
• Request correction of the manuscript
• Suspend peer review or publication
• Reject the manuscript
• Remove an individual from the review process
• Publish an Expression of Concern
• Publish a Correction
• Retract a published article
• Notify an appropriate institution or authority
• Take other appropriate measures to protect the integrity of the scholarly record

Any post-publication action will be handled in accordance with applicable publication-ethics principles and COPE guidance.

8. Confidentiality

All allegations and investigations will be handled with appropriate confidentiality. Information concerning an ongoing investigation will be shared only with individuals who have a legitimate need to know.

The journal will seek to protect the privacy and reputation of authors, reviewers, editors, whistleblowers, and institutions while ensuring that legitimate research-integrity concerns are properly addressed.

9. Whistleblowers and Third-Party Allegations

The journal accepts legitimate allegations raised by readers, researchers, reviewers, institutions, or other individuals with relevant evidence. Allegations should be supported by sufficient information to allow the Editorial Office to assess the concern.

The identity of a whistleblower will be treated confidentially where appropriate and legally permissible. The journal will not tolerate retaliation against individuals who raise legitimate research-integrity concerns.

10. False or Malicious Allegations

The journal recognizes that allegations may occasionally be unfounded or made in bad faith. Where an allegation is determined to be unsupported after appropriate assessment, no adverse editorial action will be taken solely on the basis of that allegation.

11. Appeals and Communication

Authors may provide a response or appeal an editorial action where they believe that a decision was based on incorrect information or that relevant evidence was not properly considered. Appeals should provide clear reasons and supporting evidence.

The Editorial Office will communicate significant decisions to the relevant authors and, where appropriate, affected institutions.

12. Commitment to Research Integrity

The Journal of Cost Management is committed to protecting the integrity of the scholarly record and ensuring that allegations of research or publication misconduct are handled fairly, confidentially, consistently, and transparently.

The journal will continue to follow relevant COPE guidance and flowcharts when investigating suspected misconduct and will take appropriate corrective action whenever research or publication integrity has been compromised.

COPE Guidance: Committee on Publication Ethics (COPE) — Guidance and Flowcharts