BDJ Fact: Breakthrough Development Journal in Financial & Accounting is committed to upholding the highest ethical standards in publishing. We expect all stakeholders, including authors, reviewers, and editors, to follow ethical guidelines to ensure the integrity of the research and the publication process. The journal follows the best practices outlined below:

For Authors

  1. Originality and Plagiarism: Authors must ensure that their work is original, and any content that has been previously published must be properly cited. Plagiarism in any form is unacceptable and will result in the rejection of the manuscript.

  2. Authorship: All authors listed on a manuscript should have made substantial contributions to the conception, design, execution, or interpretation of the research. All co-authors must approve the final version of the manuscript before submission.

  3. Data Integrity: Authors must ensure the accuracy and integrity of the data presented in their research. Any discrepancies or errors discovered after submission should be reported immediately.

  4. Conflict of Interest: Authors must disclose any potential conflicts of interest that may have influenced the research, analysis, or manuscript writing process.

  5. Ethical Approval: Research involving human subjects, animals, or sensitive data must have been conducted in accordance with relevant ethical guidelines, and authors must provide evidence of ethical approval where applicable.

For Reviewers

  1. Confidentiality: Reviewers must treat all manuscripts and their contents as confidential. Manuscripts should not be shared or discussed with anyone other than the editorial team.

  2. Objectivity: Reviews should be based on the content and scientific merit of the manuscript. Reviewers must avoid any personal bias or conflicts of interest.

  3. Constructive Feedback: Reviewers are encouraged to provide constructive and detailed feedback to authors, helping improve the quality of the manuscript.

  4. Timeliness: Reviewers are expected to complete their evaluations in a timely manner to ensure the efficient processing of manuscripts.

For Editors

  1. Editorial Independence: The editorial team must make decisions based solely on the quality and relevance of the research. Editorial decisions should not be influenced by commercial or personal interests.

  2. Fairness and Transparency: Editors are responsible for ensuring that the peer review process is conducted fairly and transparently. They must evaluate submissions based on scientific merit without discrimination based on race, gender, religion, or other irrelevant factors.

  3. Conflict of Interest: Editors must disclose any conflicts of interest and recuse themselves from handling manuscripts where such conflicts exist.

  4. Corrections and Retractions: If errors or misconduct are detected after publication, editors must take appropriate actions, including issuing corrections or retractions if necessary.

For the Journal

  1. Transparency: The journal strives to maintain transparency in all aspects of the publication process, including peer review, editorial decisions, and any potential conflicts of interest.

  2. Protection of Research Participants: The journal adheres to strict ethical guidelines to protect the privacy, rights, and dignity of research participants.

By adhering to these ethical principles, BDJ Fact aims to maintain the trust of its readers, authors, and reviewers, and to ensure the integrity of the scientific publishing process.