Citation Policy

Citations are fundamental to academic integrity and the advancement of knowledge in accounting and finance. The International Journal of Accounting Research (IJAR) upholds ethical citation practices to ensure proper credit, transparency, and scholarly rigor. This policy outlines the responsibilities of authors, editors, and reviewers, emphasizing ethical practices and the importance of diverse, accurate, and relevant citations.

Data Citation

Proper citation of datasets is essential for research transparency and reproducibility. IJAR encourages authors to:

  • Cite datasets that contribute to the research using persistent identifiers, such as DOIs.
  • Provide complete details, including authors, title, version, publisher, year, and DOI.
  • Verify that the dataset cited aligns accurately with the claims or findings presented in the manuscript.

General Citation Policy

All statements in a manuscript relying on external sources—whether data, theories, or findings—must be properly cited. Authors are expected to adhere to the following principles:

Cite Original Work

  • Authors must cite the original source of a finding, not a secondary source or summary, whenever the original work is accessible.
  • Ensure that all citations are accurate, relevant, and support the claims in the manuscript.
  • Authors should cite only works they have read in full.

Diverse and Balanced Citations

  • Avoid biased citations favoring personal, institutional, or national affiliations.
  • Include relevant works from various regions, institutions, and perspectives.
  • Prioritize peer-reviewed publications wherever possible.

Prohibited Practices

  • Do not cite advertisements, promotional content, or materials lacking scholarly review.
  • Avoid excessive citations for a single point unless justified for context.

Ethical Citation Practices

To prevent bias or unethical behavior, authors should:

  • Avoid preferential citation of their own work or the work of colleagues, friends, or institutional affiliates.
  • Avoid over-reliance on work from a single country or region.
  • Prioritize peer-reviewed publications over non-peer-reviewed content.
  • Properly cite all figures, tables, or visual materials sourced externally.

Citation Manipulation

IJAR strictly opposes any form of citation manipulation, including:

  • Coercive citation requests by editors or reviewers.
  • Self-serving citation stacking to artificially increase citation metrics.
  • Unnecessary citations added for personal, institutional, or journal gain.

All contributors are expected to follow COPE guidelines on citation manipulation.

Figures, Tables, and References

  • All externally sourced visual and tabular materials must be cited appropriately.
  • References should follow the AMA style (superscript numerical sequence throughout the text) or the journal’s approved style.
  • Ensure clarity, accuracy, and consistency in citations for visual elements.

 

Responsibilities and Guidelines

For Authors

  • Provide full and accurate citations supporting the manuscript’s claims.
  • Avoid misrepresenting cited works or excessive self-citation.
  • Diversify citations and prioritize peer-reviewed sources.
  • Refrain from citing material not fully read.

For Editors

  • Recommend citations based solely on relevance and academic merit.
  • Avoid suggesting citations for personal or journal metric enhancement.
  • Monitor manuscripts for potential citation manipulation and address concerns according to COPE standards.
  • Support authors in ensuring balanced and ethical citation practices.

For Reviewers

  • Evaluate the relevance and accuracy of citations in the manuscript.
  • Suggest additional references only if they strengthen the manuscript’s content.
  • Avoid recommending citations to enhance personal or journal metrics.
  • Flag potential citation manipulation issues during the review process.

 

Promoting Ethical Citations

Ethical citation practices strengthen scholarly discourse, ensure proper acknowledgment of intellectual contributions, and uphold the integrity of research. IJAR is committed to maintaining citation integrity and expects all authors, editors, and reviewers to adhere strictly to these standards.