Correction and Retraction Policy

Sustainable: Accounting Journal is committed to maintaining the accuracy, transparency, and integrity of the scholarly publication record. This Correction and Retraction Policy is established in accordance with scholarly publication ethics and the guidelines of the Committee on Publication Ethics (COPE). Every published article forms part of the scholarly record, the accuracy and reliability of which must be preserved.

When errors or concerns are identified in a published article, the journal will conduct an objective evaluation and take appropriate action based on the nature of the error, its impact on the reliability of the research findings, and the available evidence.

  1. Correction

A correction is issued when an error is identified in a published article but does not fundamentally undermine the reliability of the research findings and conclusions.

Corrections may address the following types of errors:

  1. Typographical, grammatical, or bibliographic errors that affect readers' understanding.
  2. Errors in tables, figures, equations, or data presentation that can be corrected without affecting the fundamental validity of the research findings.
  3. Errors in author names, institutional affiliations, or authorship information.
  4. Errors in citations or reference lists that require correction.
  5. Other errors that may mislead readers but do not warrant retraction of the entire article.

Requests for corrections may be submitted by authors, editors, or readers and must clearly identify the article and the specific sections requiring correction. The editor will evaluate each request based on the supporting evidence and its impact on the integrity of the article.

If a correction is approved, the journal will publish a correction notice explaining the changes and linking the notice to the original article. Any changes to a published article will be recorded transparently so that readers are aware of the correction.

  1. Retraction

A retraction is issued when sufficient evidence indicates that a published article contains serious problems that render its findings or conclusions unreliable, or when a publication ethics violation materially compromises the integrity of the publication.

Retraction may be considered under the following circumstances:

  1. Fundamental research errors, including errors in data, calculations, methods, or analyses that make the principal findings and conclusions unreliable.
  2. Data fabrication or falsification, involving the creation of fictitious data or the manipulation of research data and findings.
  3. Plagiarism, including the use of another party's work, ideas, or scholarly material without appropriate attribution.
  4. Duplicate or redundant publication, involving the publication of substantially identical findings without adequate disclosure, attribution, or justification.
  5. Research ethics violations, including the use of research data or materials without the required authorization or violations of relevant ethical approval requirements.
  6. Publication process manipulation, including manipulation of the peer review process or fraudulent authorship practices that seriously undermine publication integrity.
  7. Undisclosed conflicts of interest, where an investigation establishes that the undisclosed conflict materially affects or undermines the reliability of the research interpretation.
  8. Other serious violations that, based on the findings of an investigation, render the article unsuitable for retention as part of a reliable scholarly record.

Retraction is not intended merely as a punishment for authors. Rather, it is a mechanism for preserving the integrity of the scholarly literature and providing readers with clear and accurate information.

  1. Procedures for Handling Corrections and Retractions

Sustainable: Jurnal Akuntansi follows the procedures below when addressing suspected errors or violations in published articles:

  1. Receipt of a Report. The journal accepts reports from authors, readers, editors, reviewers, institutions, or other parties with relevant information. Reports should identify the article, describe the issue, and provide supporting evidence where available.
  2. Initial Evaluation. The editor examines the relevance of the report, the severity of the issue, the preliminary evidence, and the potential impact on the reliability of the article.
  3. Request for Clarification. Where necessary, the editor contacts the relevant authors and provides a reasonable opportunity to submit explanations and supporting evidence. The editor may consult independent reviewers, relevant subject experts, the authors' institutions, or other appropriate parties.
  4. Examination and Decision-Making. Based on the available evidence, the editor determines the appropriate action: no change, publication of a correction, issuance of an Expression of Concern, or retraction of the article.
  5. Publication of a Notice. If a correction or retraction is approved, the journal publishes an official notice explaining the reasons and scope of the action and linking the notice to the original article.
  6. Documentation and Updating of the Publication Record. The journal ensures that the article's status and related notices are transparently recorded on the journal's website and, where possible, communicated to relevant indexing services or metadata providers.

The examination process is conducted fairly, independently, and proportionately. Editors are not required to wait for an author's admission of error if the available evidence is sufficient to justify editorial action.

  1. Expression of Concern

When serious concerns arise regarding the integrity or reliability of a published article, but the available evidence is insufficient to reach a final decision, the journal may issue an Expression of Concern.

An Expression of Concern may be issued while an investigation is ongoing, when the evidence remains inconclusive, or when an investigation by the relevant institution has experienced significant delays.

The notice must objectively explain the reasons for its issuance and be linked to the article concerned. Once the investigation is complete, the journal may maintain the notice or take further action by issuing a correction or retracting the article, depending on the evaluation results.

  1. Retraction Notices and Article Status

Every retraction notice must contain the following information:

  1. The title of the retracted article.
  2. The names of the authors.
  3. Publication details, including volume, issue, year, page numbers or article number, and DOI, if available.
  4. A clear explanation of the reasons for retraction, supported by the findings of the investigation.
  5. The party responsible for making the decision or issuing the retraction notice.
  6. The date the notice was published.
  7. A link to the original article and other relevant information, where available.

As a general principle, retracted articles will remain in the publication archive to preserve transparency and traceability of the scholarly record. The retracted status must be clearly indicated on the article's webpage and, where possible, in the PDF document, without removing the bibliographic information necessary to identify the article.

Retraction notices will be made readily accessible to readers and linked to the original article. The journal will also seek to update relevant metadata or notify appropriate indexing services.

Complete removal of an article will be considered only under exceptional circumstances, such as legal obligations or serious risks to privacy and safety. If removal is necessary, the journal will endeavor to retain an appropriate bibliographic notice to the extent permitted.

  1. Responsibilities of Authors and Editors

Authors are responsible for promptly notifying the editor if they discover significant errors in a published article and for cooperating with the examination process.

Editors are responsible for evaluating evidence objectively, maintaining the confidentiality of the examination process as appropriate, providing relevant parties with a reasonable opportunity to clarify the matter, and making decisions based on scholarly integrity and readers' interests.

Decisions to correct or retract an article are not based solely on whether the authors agree or disagree with the proposed action. Instead, they are based on the editorial evaluation and the available evidence. If an editor has a conflict of interest or is involved in the matter under investigation, the case will be transferred to an independent editor who has no relevant conflict of interest.

  1. Principles of Transparency and Publication Ethics

All corrections, Expressions of Concern, and retractions are handled in accordance with the principles of fairness, transparency, accountability, and proportionality. The journal strives to ensure that editorial actions are based on sufficient evidence rather than personal, institutional, commercial, or other interests.

Through this policy, Sustainable: Jurnal Akuntansi is committed to maintaining the quality of scholarly publications, protecting readers' trust, and ensuring that the publication record in economics, business, management, and accounting remains accurate, traceable, and accountable.

References

Committee on Publication Ethics (COPE). (2025). COPE Guidelines: Retraction Guidelines (Version 3, August 2025). https://doi.org/10.24318/cope.2019.1.4