Cookie Policy

Finance, Accounting and Business Analysis (FABA) uses cookies to ensure the proper functioning, security, and performance of its website and editorial management system (Open Journal Systems – OJS).

This policy should be read in conjunction with the journal’s GDPR Privacy Statement.

What Are Cookies

Cookies are small text files stored on a user’s device when visiting a website. They allow the system to recognize a user session and maintain platform functionality.

Types of Cookies Used

FABA uses only essential and functional cookies required for platform operation.

These may include:

• Session cookies – to maintain login sessions for authors, reviewers, and editors;
• Authentication cookies – to ensure secure account access;
• Security cookies – to protect against unauthorized access;
• Technical cookies – required for OJS system performance.

The journal does not use:

• advertising cookies;
• profiling cookies;
• behavioral tracking cookies;
• third-party marketing cookies.

Purpose of Cookies

Cookies are used exclusively to:

• enable user authentication;
• maintain session continuity during manuscript submission and review;
• ensure system security and performance.

Legal Basis

Under the General Data Protection Regulation (GDPR), strictly necessary cookies required for website functionality do not require explicit consent.

Since FABA uses only essential cookies, no additional cookie banner is required beyond this disclosure statement.

Third-Party Services

The journal platform may interact with:

• Crossref (for DOI resolution);
• ORCID (for author identification);
• secure hosting providers.

These services operate under their own privacy policies.

Managing Cookies

Users may disable cookies through their browser settings. However, disabling essential cookies may result in limited website functionality, particularly for submission and peer review processes.