Open Data Expectations

Finance, Accounting and Business Analysis (FABA) encourages responsible data sharing in accordance with international Open Science principles. The journal supports transparency, reproducibility, and accessibility of research data wherever ethically and legally permissible.

1. Principle of Transparency

Authors are expected to make the underlying data supporting their findings openly available when possible. Open data enhances:

• reproducibility of research results;
• methodological transparency;
• citation visibility;
• scholarly collaboration.

2. Preferred Data Sharing Model

Authors are strongly encouraged to deposit datasets in:

• recognized subject-specific repositories;
• institutional repositories;
• trusted general repositories (e.g., Zenodo, Figshare, OSF).

Datasets should include:

• complete metadata;
• documentation or codebooks;
• version information;
• persistent identifiers (e.g., DOI).

3. Data Citation Requirement

When data are deposited in a repository, authors must:

• provide a working URL or DOI;
• cite the dataset in the reference list;
• ensure alignment between dataset description and manuscript findings.

4. Exceptions and Restrictions

Data sharing may be limited in cases involving:

• personal or sensitive data;
• confidentiality agreements;
• legal or regulatory constraints.

In such cases, authors must clearly state the reason for restricted access and indicate whether anonymized or aggregated data can be shared.

5. Editorial Verification

Editors may request access to anonymized data or analysis scripts when necessary to evaluate methodological integrity.

Failure to provide reasonable access without justification may affect editorial decisions.

6. Commitment to Responsible Open Science

While open data is encouraged, ethical, legal, and participant protection obligations take precedence. The journal balances openness with responsible research conduct.