Post-Publication Discussions Policy

MIZANIA: Jurnal Ekonomi dan Akuntansi encourages constructive, evidence-based scholarly discussions of articles published in the journal. Post-publication discussions provide opportunities for readers, researchers, academics, and practitioners to critically examine published findings, clarify methodological issues, and contribute additional perspectives to research in accounting, finance, and related disciplines.

This policy aims to promote transparency, academic accountability, and the continuous improvement of scholarly knowledge in accordance with relevant guidance from the Committee on Publication Ethics (COPE).

1. Scope of Post-Publication Discussions

Post-publication discussions may address:

  • The validity and reliability of research methods, data, and statistical analyses.

  • The accuracy and interpretation of financial reporting, auditing, and taxation findings.

  • The theoretical and empirical implications of published research.

  • The appropriateness of accounting models, financial measurements, and analytical procedures.

  • The reliability of research conclusions and their supporting evidence.

  • The relevance and accuracy of scholarly references.

  • Ethical concerns involving research integrity, confidentiality, or conflicts of interest.

  • Other substantive issues contributing to the advancement of accounting and financial scholarship.

Discussions must relate directly to articles published in MIZANIA and provide meaningful scholarly contributions.

This process must not be used for personal disputes, unsupported accusations, appeals concerning unpublished manuscripts, or complaints unrelated to the scholarly content of published articles.

2. Forms of Post-Publication Discussion

MIZANIA may facilitate post-publication scholarly communication through:

Letter to the Editor

A formal scholarly communication that critically examines, clarifies, or provides additional evidence concerning an article previously published in MIZANIA.

Reply to the Letter to the Editor

A response from the authors of the original article addressing the scholarly issues raised in a Letter to the Editor.

Letters and Replies are considered scholarly correspondence and are not classified as Original Research Articles or Review Articles.

3. Submission Requirements

A Letter to the Editor should be submitted through the journal's official submission system or designated editorial contact.

The submission should include:

  • The title, DOI or URL, and publication details of the article being discussed.

  • A clear explanation of the issue or scholarly concern.

  • Relevant arguments supported by credible evidence.

  • Appropriate scholarly references.

  • Author names, institutional affiliations, and corresponding author information.

  • Disclosure of potential conflicts of interest and relevant funding.

  • Disclosure of substantive generative AI use, where applicable.

Letters must be original, professionally written, and consistent with the journal's publication ethics and authorship policies.

4. Editorial Assessment and Review

The Editor-in-Chief or a designated editor will conduct an initial evaluation to determine whether the submitted discussion is relevant, evidence-based, and academically appropriate.

Letters and Replies are normally subject to editorial review. Independent external reviewers may be invited when specialized expertise is required, particularly for matters involving statistical analysis, accounting standards, auditing procedures, financial models, or research ethics.

The evaluation considers scientific accuracy, relevance to the published article, the strength of supporting evidence, clarity of argumentation, and compliance with publication ethics.

The editor may request clarification, additional evidence, or revisions before making a decision.

5. Opportunity for Author Response

When a Letter to the Editor is considered suitable for publication, the authors of the original article will normally be invited to respond.

The original authors may submit a Reply presenting additional explanations, supporting evidence, or alternative scholarly interpretations.

Publication of a scientifically valid Letter does not depend on the original authors agreeing with its arguments or submitting a response.

Further exchanges may be considered when necessary to clarify substantial scientific issues.

6. Editorial Decisions

Following editorial assessment and external review, where applicable, MIZANIA may:

  • Accept the Letter or Reply for publication.

  • Request revisions or additional supporting information.

  • Decline publication when the submission does not meet scholarly or ethical requirements.

  • Refer concerns to the journal's relevant publication ethics procedures.

  • Initiate appropriate corrective action when significant errors or misconduct are identified.

The final decision rests with the Editor-in-Chief or an authorized editor without a relevant conflict of interest.

If the discussion concerns an article authored or handled by a member of the editorial team, the matter must be assigned to an independent editor.

7. Corrections and Publication Ethics

When post-publication discussions identify significant errors or concerns regarding published findings, MIZANIA will assess whether corrective action is necessary.

Depending on the nature and severity of the issue, the journal may publish a correction, Expression of Concern, or Retraction Notice in accordance with its Corrections and Retractions Policy and relevant COPE guidance.

Post-publication discussions do not replace formal procedures for investigating research misconduct, plagiarism, data fabrication, falsification, or other serious ethical violations.

8. Publication and Accessibility

Accepted Letters and Replies will be published as clearly identified scholarly communications and linked to the original articles where technically possible.

Published discussions will include appropriate bibliographic information and will be made openly accessible under the journal's applicable copyright and licensing policies.

Where supported by the journal's publishing infrastructure and DOI registration arrangements, accepted communications may receive individual Digital Object Identifiers (DOIs).

9. Discussions on External Platforms

MIZANIA recognizes that scholarly discussions may also occur through academic forums, institutional correspondence, social media, or independent post-publication review platforms.

The journal may consider credible and verifiable concerns raised through such platforms. However, individuals seeking an official editorial assessment should communicate directly with the journal's Editorial Office.

All concerns will be evaluated fairly and objectively, based on available evidence and relevant publication ethics principles.

10. Complaints and Policy Review

Complaints regarding the handling of post-publication discussions will be addressed through the journal's applicable editorial complaints and appeals procedures.

MIZANIA will periodically review this policy to maintain consistency with developments in scholarly communication, research integrity, and relevant COPE recommendations.

The journal remains committed to supporting responsible academic discussion, protecting the integrity of published research, and strengthening scholarly contributions in accounting, financial governance, and business sustainability.