The Journal of Cost Management (J. Cost Manag.) is committed to maintaining the highest standards of academic integrity, research ethics, transparency, and responsible scholarly publishing. The journal's Publication Ethics Policy applies to authors, reviewers, editors, Editorial Board members, and all other individuals involved in the publication process.

The journal's ethical practices are guided by recognized principles and recommendations of the Committee on Publication Ethics (COPE) and other relevant international standards of responsible research and scholarly publishing. Authorship, originality, data access, data citation, source acknowledgment, conflict of interest disclosure, reporting standards, human rights, animal welfare, research ethics, IRB approval, informed consent, clinical trial registration, author accountability, research misconduct, corrections, retractions, and advertising constitute the core principles of this Publication Ethics Policy and guide all editorial, peer-review, and publishing activities.

1. Authorship

Authorship should be limited to individuals who have made substantial contributions to the conception, design, execution, analysis, or interpretation of the research and who have participated meaningfully in drafting or critically revising the manuscript.

All listed authors must approve the final version of the manuscript and agree to its submission and publication. The corresponding author is responsible for communicating with the Editorial Office and ensuring that all authors have approved the submission.

Individuals who have contributed to the work but do not qualify for authorship should be appropriately acknowledged where applicable.

Any change to authorship after submission must be justified and approved by all relevant authors and the Editorial Office.

2. Originality

Authors must submit original work that has not been published previously in substantially the same form and is not simultaneously under consideration by another journal.

Plagiarism, self-plagiarism, duplicate publication, redundant publication, and unauthorized reproduction of previously published material are not acceptable. Manuscripts may be screened using Turnitin or equivalent similarity-detection software.

3. Data Access and Availability

Authors should maintain appropriate records of the data, methods, and materials supporting their research. Where ethically and legally permissible, authors should be prepared to provide relevant underlying data to the Editorial Office or qualified researchers for verification.

Data containing confidential, personally identifiable, or otherwise protected information must not be disclosed without appropriate authorization and safeguards.

4. Data Citation

Authors should appropriately cite datasets, databases, software, and other research resources used in their work. Data citations should provide sufficient information to enable readers to identify and, where possible, access the original source.

Authors must not present another researcher's data as their own or omit acknowledgment of the source of data used in the research.

5. Source Acknowledgment

All sources, ideas, statements, data, methods, and materials derived from other works must be appropriately acknowledged and cited. Authors should provide accurate references for all relevant sources and avoid inappropriate citation practices.

The journal requires references to follow the applicable MLA citation style, with correct DOI information or direct links provided where available.

6. Conflict of Interest Disclosure

Authors, reviewers, editors, and Editorial Board members must disclose any actual, potential, or perceived conflict of interest that could influence their judgment or responsibilities.

Conflicts may include financial interests, professional relationships, institutional affiliations, personal relationships, funding arrangements, or other circumstances that could affect impartiality.

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

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

7. Reporting Standards

Authors are responsible for presenting their research accurately, transparently, and completely. Research methods, data, analysis, results, limitations, and conclusions should be reported clearly and honestly.

Authors must not fabricate, falsify, manipulate, or selectively report research findings. Where applicable, authors should follow recognized reporting standards appropriate to the type of research conducted.

8. Human Rights and Human Participants

Research involving human participants must respect their dignity, privacy, safety, rights, and welfare. Authors should ensure that research involving human participants complies with applicable ethical and legal requirements.

Identifiable personal information should not be published without appropriate authorization and consent.

9. Animal Welfare

Research involving animals must comply with applicable institutional, national, and international standards for animal welfare and ethical research.

Authors should use appropriate methods to minimize pain, distress, suffering, and unnecessary use of animals. Where required, relevant ethical approval should be obtained and documented.

10. Research Ethics

Research must be conducted in accordance with recognized ethical principles and applicable institutional and legal requirements. Authors are responsible for obtaining all necessary ethical approvals before conducting research where such approval is required.

The Editorial Office may request documentation demonstrating that appropriate ethical standards and procedures were followed.

11. IRB or Ethics Committee Approval

Where research requires approval from an Institutional Review Board (IRB), Research Ethics Committee, or equivalent authority, authors must obtain such approval before commencing the relevant research.

The manuscript should identify the approving institution or committee and provide the approval or reference number where appropriate. The Editorial Office may request supporting documentation.

12. Informed Consent

Where applicable, authors must obtain appropriate informed consent from human research participants before participation in research.

For case reports, photographs, identifiable information, or other material that could reveal an individual's identity, appropriate consent for publication should be obtained where required.

Authors should ensure that consent procedures comply with applicable ethical and legal standards.

13. Clinical Trial Registration

Where applicable, clinical trials and other prospectively registered studies should be registered in an appropriate publicly accessible trial registry in accordance with applicable ethical and reporting standards.

Authors should provide the trial registration number and registry name in the manuscript where registration is required.

14. Author Accountability

Authors are collectively responsible for the integrity and accuracy of their submitted work. They must ensure that the manuscript accurately represents the research conducted and that all relevant ethical, authorship, funding, conflict-of-interest, and data-related information has been disclosed.

Authors must cooperate with the Editorial Office when questions arise regarding the integrity, accuracy, or ethical conduct of their research.

15. Research Misconduct

The journal does not tolerate research or publication misconduct, including but not limited to:

• Plagiarism
• Fabrication of data or results
• Falsification or manipulation of research
• Duplicate or redundant publication
• Improper authorship
• Citation manipulation
• Undisclosed conflicts of interest
• Peer-review manipulation
• Unauthorized use of confidential information
• Misrepresentation of research findings

Where misconduct is suspected, the journal may conduct an appropriate investigation and request explanations or supporting documentation from the authors or relevant institutions.

16. Corrections

The journal is committed to maintaining an accurate and reliable scholarly record. If a significant error is identified after publication, the journal may publish a correction or other appropriate editorial notice.

Corrections will be handled transparently and linked to the original article where appropriate.

17. Retractions

A published article may be retracted when there is clear evidence of serious research or publication misconduct, major errors that invalidate the findings, unethical research practices, or other circumstances that substantially compromise the reliability of the published work.

Retractions are intended to correct the scholarly record and will be clearly identified and appropriately linked to the original publication.

18. Advertising Policy

Any advertising associated with the Journal of Cost Management must remain separate from editorial and peer-review activities. Advertisers, sponsors, or commercial interests must not influence manuscript evaluation, editorial decisions, peer review, or publication outcomes.

The journal reserves the right to reject advertisements that are misleading, unlawful, inappropriate, discriminatory, or inconsistent with the journal's academic and ethical standards. Publication of an advertisement does not constitute endorsement of the advertised product, service, or organization.

19. Editorial and Reviewer Responsibilities

Editors and reviewers must maintain confidentiality, disclose conflicts of interest, evaluate manuscripts objectively, and avoid using unpublished information for personal or professional advantage.

Editors are responsible for ensuring that ethical concerns are handled appropriately, while reviewers are expected to report serious concerns regarding possible misconduct to the Editorial Office.

20. Appeals and Complaints

Authors may raise legitimate appeals or complaints concerning editorial decisions or publication processes. Such matters will be considered fairly, confidentially, and in accordance with appropriate publication-ethics principles.

The journal aims to resolve complaints through a transparent and documented process while maintaining editorial independence.

21. Commitment to Ethical Publishing

The Journal of Cost Management (J. Cost Manag.) is committed to protecting the integrity of the scholarly record and promoting responsible research and publication practices. All participants in the publication process are expected to uphold the principles outlined in this policy and cooperate with the Editorial Office in addressing ethical concerns.

The journal may update this policy when necessary to reflect developments in research ethics, publication standards, and recognized guidance from organizations such as COPE, ICMJE, and other relevant scholarly bodies.