Conflict of Interest (COI) Policy

Finance, Accounting and Business Analysis (FABA) is committed to ensuring transparency and integrity in scholarly publishing. All participants in the publication process — authors, reviewers, editors, and the publisher — must disclose any relationships or interests that could influence, or be perceived to influence, the research or editorial process.

This policy operates in conjunction with the journal’s:

• Publication Ethics & Malpractice Statement
• Authorship Criteria (ICMJE + CRediT)
• Appeals & Complaints Policy

  1. Definition of Conflict of Interest

A conflict of interest exists when professional judgment concerning a primary interest (such as research validity or editorial impartiality) may be influenced by a secondary interest, including:

• financial relationships (grants, employment, consultancy, stock ownership);
• personal relationships;
• institutional affiliations;
• academic competition;
• intellectual passion or strongly held beliefs;
• political or ideological commitments.

Both actual and perceived conflicts must be disclosed.

  1. Author Responsibilities

Authors must disclose:

• all sources of financial support;
• any financial or personal relationships that could influence the research;
• any affiliations that may be perceived as a conflict.

A Conflict of Interest Statement must be included in every manuscript before the References section.

Examples:

• “The authors declare no conflict of interest.”
• “Author X has received research funding from [Organization].”

Failure to disclose relevant conflicts may result in rejection, correction, or retraction.

  1. Reviewer Responsibilities

Reviewers must:

• decline review if a conflict of interest exists;
• disclose any potential conflict to the editor;
• refrain from reviewing manuscripts from close collaborators, institutional colleagues, or competitors where impartiality cannot be ensured.

Reviewers must not use confidential information for personal advantage.

  1. Editor Responsibilities

Editors must:

• recuse themselves from handling manuscripts where a conflict exists;
• delegate editorial responsibility to another qualified editor when necessary;
• ensure impartial and unbiased decision-making.

If a manuscript is submitted by an editor or editorial board member, it is handled independently by another editor.

  1. Publisher Responsibilities

The Publisher does not interfere with editorial decisions and does not influence manuscript outcomes based on financial or institutional considerations.

  1. Management of Undisclosed Conflicts

If an undisclosed conflict of interest is identified:

• the editorial office will request clarification;
• the case will be reviewed;
• appropriate corrective action may be taken.

Actions may include:

• publication of a correction;
• expression of concern;
• retraction in serious cases.

  1. Transparency and Accountability

Conflict of Interest disclosures are published alongside the article to ensure transparency for readers.

The journal prioritizes disclosure over prohibition; having a conflict does not automatically disqualify publication, but failure to disclose does.