Aliyeh Salamat, Hossein Didehkhani
Journal of Management and Accounting Studies
the Journal of management and accounting studies (JMAS) endeavors to select and publish high-quality articles that can freely and accessibly contribute to the advancement of our knowledge in these fields. To reach this goal, we follow the blind peer review process carefully and fairly, and with respect to copyright, provide articles in the form of open access to readers. The whole process of publishing articles (from submitting to publishing the final version) is free and no money is received from the authors to further develop science and get closer to the knowledge of experts. Certainly, this opportunity can be an effective step in a better understanding of management and accounting in society.
We are interest to:
Theoretical research articles with significant contributions in Management and accounting as a whole.
• Real case studies applying most recent methodologies and models.
• Review papers that extensively survey the literature on topics of industrial engineering and management.
JMAS Editoral Board
Editor-In-Chief: Mohammad Reza Nikbakht
University of Tehran, Iran
Universidade do Estado de Santa Catarina, Brazil
Henrique Guilherme Scatolin
Jardim Universitário, Brazil
Professor de fisica URI, Brazil
Federal University of Santa Catarina, Brazil
Barefoot Layers Training Institute, UK
School of Business, Independent University, Bangladesh
Islamic Azad University, Ardabil, Iran
University of Turin, Italy
Universidade Feevale, Brazil
University of Beira Interior, Portugal
University of Granada, Spain
University of Beira Interior, Portugal
Urmia University, Iran
Islamic Azad University, Marvdasht, Iran
University Institute of Lisbon, Portugal
Gheorghe Asachi Technical University of Iaşi, Romania
University of Tehran, Iran
University of Sistan and Baluchestan, Iran
University of Sistan and Baluchestan, Iran
Islamic Azad University, Sari, Iran
the National Iranian Gas Company, Iran
Allameh Khoei Institute of Higher Education, Iran
Shahid Beheshti University of Medical Sciences, Iran
Islamic Azad University, Khalkhal, Iran
Kazan Federal University, Russian Federation
the Journal of
management and accounting studies (JMAS) strives to be able to select and
publish high standard articles in the fields of management and accounting
through a peer-review process and open access strategy. To achieve this goal,
the reviewing process must be fair, accurate, and the same for everyone. Certainly, mutual trust is the result of justice in
reviewing and accuracy in work. Developing clear
ethical principles that can be effective for potential issues between authors,
reviewers, and editors will increase the journal’s credibility and reliability
in the future. For
this reason, effective ethical principles are drawn for the Journal of management and accounting
studies that meet the needs of authors when submitting a
manuscript, peer reviewers, and editors to prepare and publish it. All JMAS’s authors,
reviewers, and editors are encouraged to read codes of ethics and contact the
Reza Nikbakht, at email@example.com, if they have any
questions or concerns. These guidelines apply to the journal of
management and accounting studies from October 6, 2020, and maybe revised at
any time by the Editor-in-Chief.
principles for authors
Plagiarism: All manuscripts submitted
to the journal must be free from any form of plagiarism, distortion, or
fabrication of research. Plagiarism takes many forms; Inspired by other
authors’ articles without mentioning their names, copying the original parts,
and even research results proven by others. Authors are expected to cite
others’ articles and ideas if they use them, even if they have not quoted them
literally. These principles also
apply to published articles, unpublished articles, and articles submitted
electronically to authors. Plagiarism in all its forms is an immoral and
Self-Plagiarism: An unethical act in
publishing articles. This style of plagiarism occurs in two ways. First: that
the authors go back to a part of their previous writings using similar and
close paragraphs and sentences that they have published in the past and repeat
them in their next articles without reference or even acknowledgment. Second,
the authors submit several articles for review, with minor variations from each
other, simultaneously in different journals without reference to them.
authors use the same author’s phrase or sentence in their work, it is necessary
to indicate it with a quotation mark “(Abcdef”) and to cite the page
number accurately. The authors in the direct quotation should not change the
structure of the sentence and should cite the exact same thing.
plagiarism is proven by browsers or editorial boards, in severe cases of
plagiarism (such as copying paragraphs from other sources without citing), the
article will be desk rejected from the journal and the author is also banned
from submitting its article for a certain period of time. In the case of minor
plagiarism (such as a duplicate paragraph in the research method section), the
author is asked to explain duplicate sentences.
that if the authors have any interest in this research or have done this
research with organizational affiliation and any benefit such as commercial,
political, financial, or academic should be removed at the time of submitting
the article. because of leading to errors in the reviewing process. However, in
the last part of the article, the authors are obliged to mention any benefit
that the research has interested, such as financial benefit or any other form,
after the article has been accepted by the reviewers and received an e-mail by
Authors are unaware of the reviewer’s name, and the journal provides articles
to reviewers without mentioning authors’ names. Authors should not communicate
with the reviewers apart from the conditions for submitting the article, and
authors should not submit the article on their own and directly to the
Accuracy: Authors are required to fully describe their entire
research process as well as provide a final discussion of the importance of
their research. In any case, the results of the research
must be fully reported, whether the hypotheses are confirmed or rejected. In each article, the
statistical hypothesis, theoretical support, research method, measurement of
variables operationally, and then the findings and its interpretation should be
the authors themselves are aware of a significant error in their research
process, they should inform the journal immediately and the reviewer should be
aware of it in the shortest possible time.
references in the main body of the article should also be cited in the
bibliography sources perfectly and adapted with journal standards.
All authors named as authors should have a significant role to play in the
research process and share responsibility for the results. Only authors who are
responsible for the results of the research can be named. Otherwise, you can thank them at the end of the article
Corresponding author: The person who is
introduced as the responsible author should make sure that the e-mail address
sent is correct because all correspondence and processes will be the
corresponding author during the review and after the publication of the
Duties of the Corresponding author:
Check and mention the e-mail address of the authors and ensure the correctness
of their e-mail address.
– Check and mention the full mailing address of the
– Check and mention phone and fax numbers.
– Make sure to load all shapes and images of the article
along with its description.
– Make sure all tables and descriptions and footnotes are
– The article should be checked by the corresponding
author for the correct pronunciation
and grammatical rules.
Properly arrange the list of resources in the standard journal format.
– Ensure that all references at the end of the text are
used in the main text of the article.
Copyright: Authors should review their article for copyright and
possible flaws. Authors must obtain
permission from the authors to review the article before submitting it. Authors
should also avoid using words that may cause tension. Authors should not use
sexually explicit language that may be interpreted as immoral by a particular
Ethical principles for reviewers
review process is a highly sensitive and critical activity that can increase
the credibility of the journal and, at the same time, increase the level of
development of the literature in that field. The reviewers may be selected from
researchers and scholars who submit their manuscripts to JMAS. We expect the
reviewing process to be fair and based solely on scientific criteria and to
consider the following points at any time and for each manuscript.
The reviewers have the right not to accept the review of an manuscript. When
reviewers feel they have insufficient expertise in judging a manuscript, should
refuse to accept it. Also, if there is a conflict of interest, they should
refuse to review. Sometimes a reviewer may collaborate in two journals, if
she/he has received the same article that has previously judged, should inform
JMAS has a blind peer review process. The identity of the reviewers is unknown
to the authors, so the reviewers should refuse to review manuscripts that the
author finds out about their identity. In this process, reviewers have the
right to see the authors ‘profiles but are not allowed to talk about the
authors’ identities and reveal their identities.
Reviewers should refuse to review manuscripts that have a conflict of interest,
such as organizational, personal, institutional, and financial, and any factors
that reflect the authors’ relationship to companies, organizations, and
individuals. If the Reviewers perceive any conflict of interest, they should
inform the editor-in-chief immediately.
Unbiased: Reviewers should not take
personal or ethnic biases into account during their review process and should
evaluate all points of the manuscripts with accurate and fair scientific
Confidentiality: Reviewers should note
that the review process is confidential and should not be leaked outside the
journal. Only the editors of the JMAS have the right to speak to the review on
the manuscript. If reviewers observe any unprofessional behavior, they should
discuss the matter with the editor-in-chief before their concerns are leaked
out of the journal.
Accuracy: The JMAS expects the
reviewers to evaluate the manuscripts by up-to-date and accurate standards and
to have convincing reasons for each comment. The reviewers should inform the
author of their points in detail and sincerely try to improve the manuscripts.
Also, The reviewers should be honest with the editor of what think about
publishing the manuscripts.
Timeliness: The reviewers must express
their judgments within two weeks. If they can not deliver at this time, they
must coordinate with the JMAS Managing Editor to either request more time or
select a new reviewer.
Ethical principles for editors
Independence: JMAS editors must maintain
their independence under all circumstances and be impartial in deciding to
reject or accept manuscripts. Of course, the editors make this decision in
consultation with the reviewers. However, in the case of manuscripts that are
inconsistent with the journal’s mission or inappropriate, editors have the
right to reject them without review.
editors to review a manuscript in an impartial, confidential, unbiased, and
fair manner. The criterion for the editors’ judgments is only scientific, and
they should refrain from any bias in this way. Knowing the identity of the
authors should not lead to bias against them, and they should not use
discriminatory directions in their correspondence.
Editors-in-chief can not publish an article in their journal during their
career. And about the publication of the article in other journals under Research
Hub LLC, it is also submitted completely blind. Editors-in-chief and deputy
editors should have no conflict of interest with the authors; Whether individual, organizational, institutional, or
JMAS has a blind peer review process. But sometimes guest editors may write
introductory articles for specific issues, which should be specified in the
Confidentiality: Any information about the
authors’ articles should not be leaked by the editors-in-chief and other staff
of the journal. In the blind peer review process, editors-in-chief must also be
careful about the confidentiality of the reviewers’ identities and decide the
fate of the article immediately if the names are revealed. Editors-in-chief
have access to many raw articles and brilliant ideas and should not use them
for personal advantage.
JMAS journal invites two reviewers to review a manuscript, but depending on the
article, that number may increase. The editor decides on the select of
reviewers and this decision can not be overshadowed by the authors. The
selection of reviewers is based on their scientific competence.
Timeliness: Editors-in-chief should
incorporate the manuscript into the peer review process immediately after initial
approval and respond quickly to the authors’ questions.
reviewer’s comment must be sent to the authors along with the editor’s decision
letter. Authors have the right to know the comment of the reviewers about their
manuscript. Also, in the event of a dispute between the author and the
reviewer, the editor-in-chief can help to resolve the dispute as a mediator.
Authority: The editor-in-chief of the
journal is appointed by the members of the Resrach Hub LLC Academy. The
editor-in-chief must think honestly, independently, and responsibly about
increasing the quality of the journal. The editor-in-chief should select the
members of the editorial board, and evaluate the rights and responsibilities of
these individuals and their performance.
create these ethical principles, sources A have been used extensively, which
are mentioned below
International Business Studies (2015). Journal of International Business
Studies (JIBS) Code of Ethics. Accessed 5 September 2015.
Reviewing articles as a professional activity plays a significant role in increasing the quality of the journal’s metrics. Here, Scholars who have published their articles in our journal are invited to assist us in the peer-review process in the future.
reviewing process, some manuscripts may be refused for several reasons, such as Insufficient expertise for review a manuscript; and existence of conflict
of interest, whether individually or organizationally. Our center has a blind
peer review process, and reviewers who feel that the principles of ethical
codes have been violated can refuse to review (Please see the JMAS ethical principles).
Reviewers should evaluate articles fairly, professionally, standardly, and accurately, and communicate their comments honestly to both the author and the editor-in-chief.
The review process of the article is confidential, and the reviewer should not leak any information from the article to people outside the journal.
Reviewers should treat the author with respect. Also, comments should be addressed to the manuscripts, not the author. The reviewers should look at the article in a constructive and supportive manner. Reviewers’ comments should focus on the content and contributions of the manuscripts and should avoid any editorial or linguistic suggestions. They can advise authors to enlist the help of a professional editor to rewrite their manuscripts.
The reviewers should, as far as possible, present objections with convincing arguments. The reviewers should point out strengths as well as weaknesses.
Reviewers should keep in mind that not to comment on acceptance, rejection, or revision to the author. The final opinion of the Reviewers must be communicated to the editor-in-chief in a separate letter.
The reviewers must express their judgments within two weeks. If they can not deliver at this time, they must coordinate with the JMAS Managing Editor to either request more time or select a new reviewer.
Please upload the following information on a separate page on JMAS site.
– Manuscript title.
– Full names of authors, postal address, telephone, fax, e-mail.
– Acknowledgments about receiving financial and intellectual support from individuals and organizations, as well as presenting papers at conferences or anywhere else.
Vocabulary used in the article should be between 8000 and 10000.
Title: The title should be concise and useful. Authors should refrain from using abbreviations as much as possible in the title of the article. The title of the article should not be more than 40 characters; Considering the use of space.
Abstract: Things to mention in the abstract: Research objectives, main results and key findings. The abstract can be between 150-250 words. The abstract is usually presented independently of the article and should be able to tell the generalities of the article and what happened. References should not be cited in the abstract. But if reference is necessary, suffice it to name the authors and the year of publication. Also, avoid unusual and non-standard abbreviations in the abstract. However, if it is necessary to use abbreviations in the abstract, all words should be fully expressed the first time it is used, but in the second time, they can use abbreviations instead.
Keywords: The keywords chosen by the authors should properly inform the content of the article. Keywords should not exceed 6 words.
Introduction: The introduction should clearly state the objectives of the research, its motivation, and why it was done. An appropriate frame of reference should be reported in the introduction, but the authors should not go into detail about the results of other researches. In the section on the theoretical background, they will be allowed to analyze the results of other researches. Also, do not report a summary of their research results in the introduction. In the introduction, the authors must adequately and clearly argue their contribution to the subject and respond to the gap in the literature.
Literature review, conceptual framework, and hypotheses: The background in this section should be broad and comprehensive. Literature reviews should have the most relevant studies on the topic (but should not go into too much detail). In this section, the theoretical approach/view/perspective of the research should be clearly defined. Research hypotheses should be formulated in line with the conceptual model and developed based on the literature.
Research methodology: The research method should be based on reference. Readers of the articles need to know that the data obtained empirically have the necessary credibility and reliability and are able to support strong conclusions and that the appropriate, systematic and rigorous method has been used in data analysis. Authors should note that the full details of the analysis and statistical results must be included in the main article.
Results: The results should be clear and concise. In this section, the acceptance or rejection of the hypotheses should be statistically specified. Also, be careful not to enter into any interpretation of the literature-based results.
Conclusion and discoussion: This section describes the importance of the results. The topics covered in this section should not be duplicated. Avoid using too many references in this section and discussing published articles. In conclusion, the main contribution of the article should be clearly stated. Research results should also be interpreted according to practical concepts for managers. In the last part of the article, the limitations and suggestions for future research should be mentioned.
References: All references at the end of the text should be arranged alphabetically. Criteria for referencing within the text and at the end of the text is the American Psychological Association (APA) 6th. Authors should note that all references cited in the text should also be cited in the reference list.
The following are examples of different types of references:
Authors should note only citing family name and year of publication.
Reference with an author: Availability is an important feature of a mobile payment system in the banking industry. It should be also capable of providing services to the users throughout the week without interruption (Pourali, 2020).
Reference with two authors: To foster user acceptance of telemedicine technologies, it is important for healthcare consumers to have a positive attitude toward using such systems (Taymoori & Hossein Khanli, 2020).
Reference with more than two authors: The results of this research showed that the components of knowledge management have a positive and significant effect on job performance (Alijanzadeh et al., 2020).
Simultaneous reference: The results suggest that systems with influencing the quality, speed, and accuracy of data collected in the decision-making and affect the performance of government decision-making and public policy followed and adopted by the government agencies and public authorities (Vahedi & Arvand, 2020; Mavaluru et al., 2020).
Authors should note that all references are cited completely and uniformly.
Journal/periodical articles: Ahmadi, R., & Movahed, S. A. H. S. (2019). Study of artificial neural networks in information security risk assessment. Journal of Management and Accounting Studies, 7(2), 1-10.
Books: Wasserman, P. D. (1993). Advanced methods in neural computing: John Wiley & Sons, Inc.
Conference Papers: Rasouli Ghahroudi, M., Chabok, M., & Najafi Tavani, S. (2019). Competence Creating Subsidiaries and Knowledge Transfer: Embeddedness and Absorptive Capacity. Paper presented at the 79th Academy of Management Proceedings.
Book chapter: Momayezi, N. (2007). Cultural Globalization. In A. Farazmand & J. Pinkowski (Eds.), Handbook of Globalization, Governance, and Public Administration (Vol. 129, pp. 27-38): Routledge.
Dissertations: Madanipour, A. (2014). In, out or what? How globalization affects high or low corruption: a qualitative-comparative analysis of 90 developing countries. (For the degree of doctor of philosophy), In the graduate school of Texas Woman’s University.
Online documents: International Monetary Fund (2019). Fiscal monitor: World economic and financial surveys. from Washington, April. http://www.imfbookstore.org.
Figures and tables: Line drawings, maps, charts, graphs, diagrams, photos, etc. should all be labelled as figures. Tables and figures should be numbered sequentially. Each table or figure must have at least one sentence in your text that introduces it. In-text references to tables should be in sequential order throughout the paper. The text should highlight the main points in a table and summarize its message, but not duplicate the details. Tables should not have any lengthy introductory text; any necessary notes should be included as footnotes to the table and should not repeat text from the body of the paper. Titles of tables and figures should be short and descriptive. All tables should be editable in Word.
Appendix: The authors should refer to the in-text when using the appendix. If more than one appendix is used in the article, indicate it with A, B, C, etc.
PDF: Corresponding authors will receive the article in PDF format for their personal use. It is the responsibility of the Corresponding author to transfer this PDF to other authors. The PDF version is on loan to the Corresponding author and should not be uploaded to other websites in person (even for open access articles). To encourage readers, the author could introduce them to the JMAS journal website.