Editorial Independence

Finance, Accounting and Business Analysis (FABA) operates under a clearly defined editorial governance structure designed to ensure academic independence, transparency, and integrity in editorial decision-making.

Editorial decisions are made independently of the publisher and are based exclusively on scholarly merit, relevance to the journal’s scope, methodological rigor, originality, and compliance with ethical standards. Commercial, institutional, or personal considerations do not influence editorial outcomes.

 

Editorial Structure

The journal’s editorial structure includes:

  • Editor-in-Chief
  • Co-Editor-in-Chief (where applicable)
  • Associate Editors / Section Editors
  • Managing Editor
  • Editorial Board Members
  • Reviewers
  • Publisher (administrative and technical support only)

The names, affiliations, and countries of Editorial Board members are publicly available on the journal website to ensure transparency.

 

Editor-in-Chief

The Editor-in-Chief holds primary responsibility for the academic quality and integrity of the journal. Responsibilities include:

  • Defining and maintaining the journal’s strategic direction and scope
  • Overseeing the peer review process
  • Making final editorial decisions on manuscript acceptance or rejection
  • Ensuring compliance with ethical and publishing standards
  • Handling allegations of misconduct in accordance with journal policies
  • Appointing members of the Editorial Board in consultation with the publisher

The Editor-in-Chief may delegate specific editorial tasks but retains ultimate responsibility for all published content.

 

Associate Editors / Section Editors

Associate or Section Editors:

  • Manage manuscripts within their area of expertise
  • Select and invite qualified reviewers
  • Provide recommendations to the Editor-in-Chief based on reviewer reports
  • Ensure that review reports are objective, constructive, and relevant
  • Monitor conflicts of interest during the review process

They do not make unilateral final publication decisions unless formally authorized.

 

Managing Editor

The Managing Editor is responsible for the efficient administration and coordination of the journal’s editorial processes. Responsibilities include:

  • Managing the day-to-day editorial workflow, including manuscript submission, tracking, and processing
  • Coordinating communication between authors, reviewers, and editors throughout the peer review process
  • Supporting the Editor-in-Chief and Associate/Section Editors in the timely handling of manuscripts
  • Ensuring that submissions comply with the journal’s formatting, ethical, and technical requirements prior to peer review
  • Monitoring deadlines and following up with reviewers and editors to ensure timely completion of reviews
  • Preparing editorial decisions for communication to authors based on input from the Editor-in-Chief or Associate Editors
  • Maintaining accurate records within the journal management system (e.g. Open Journal Systems or similar platforms)
  • Assisting in the preparation and scheduling of journal issues, including coordination with copyediting and production processes
  • Supporting the implementation of editorial policies and publishing standards

The Managing Editor does not make independent decisions regarding the academic acceptance or rejection of manuscripts, unless explicitly authorized.

 

Editorial Board Members

Editorial Board Members:

  • Advise on journal policy and strategic development
  • Promote the journal within their academic networks
  • Contribute to peer review within their expertise
  • Support the maintenance of academic standards

Board membership is based on academic expertise, research profile, and institutional diversity. Appointments are periodically reviewed.

 

Reviewers

Reviewers play a critical role in maintaining the scholarly quality of the journal. Their responsibilities include:

  • Providing objective, timely, and constructive evaluations
  • Maintaining confidentiality of submitted manuscripts
  • Declaring any conflicts of interest
  • Refraining from using or sharing unpublished material
  • Not using external AI tools in ways that compromise confidentiality

Peer review is conducted under a double-blind model.

 

Publisher Responsibilities

The publisher provides technical, administrative, and platform support but does not interfere with editorial decisions. The publisher:

  • Ensures the integrity of the publishing infrastructure
  • Supports compliance with indexing and metadata standards
  • Assists in implementing ethical and transparency policies

The publisher does not influence editorial judgments or acceptance decisions.

 

Conflict of Interest Management

Editors and Editorial Board members must disclose any conflicts of interest related to manuscripts under consideration. When a conflict exists:

  • The handling editor is recused
  • An independent editor is assigned
  • The process remains impartial and transparent

 

Editorial Accountability and Oversight

The editorial team is responsible for:

  • Safeguarding the integrity of the scholarly record
  • Correcting or retracting published work where necessary
  • Responding to complaints and appeals
  • Ensuring adherence to international publishing ethics standards

All editorial processes align with recognized best practices in scholarly publishing.

 

Transparency and Public Information

The journal publicly provides:

  • Full editorial board list with affiliations
  • Contact information for editorial communication
  • Clear description of editorial and peer review processes
  • Policies on ethics, conflicts of interest, corrections, and complaints

This transparency supports compliance with international indexing and evaluation criteria.