Conflict of Interest

The Journal of Management Economics and Financial Accounting (JOMEFA) is committed to ensuring transparency and integrity in scholarly publishing. All parties involved in the publication process—authors, reviewers, and editors—must disclose any potential conflicts of interest that could influence the objectivity of their work.

1. Definition

A conflict of interest exists when personal, financial, professional, or institutional relationships may influence—or appear to influence—the interpretation, evaluation, or presentation of research.

2. Author Responsibilities

Authors must:

  • Disclose any financial support, funding, or sponsorship related to the research
  • Declare any personal or professional relationships that may affect the study
  • Include a Conflict of Interest statement in the manuscript

If no conflict exists, authors should state:
“The authors declare no conflict of interest.”

3. Reviewer Responsibilities

Reviewers must:

  • Decline to review manuscripts in which they have a conflict of interest
  • Avoid reviewing papers involving collaborators, competitors, or institutions with which they have a close relationship
  • Inform the editor of any potential conflict before accepting the review

4. Editor Responsibilities

Editors must:

  • Recuse themselves from handling manuscripts where a conflict of interest exists
  • Ensure that the review process remains fair and unbiased
  • Assign alternative editors when necessary

5. Disclosure and Transparency

All disclosed conflicts of interest will be:

  • Evaluated by the editorial team
  • Published alongside the article when relevant

Failure to disclose conflicts of interest may result in:

  • Rejection of the manuscript
  • Retraction of published articles