Editorial Governance & Responsibilities

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

Editorial Independence

All editorial decisions are made independently by the Editor-in-Chief and the Editorial Board, based solely on the academic merit of submissions, the relevance to the journal’s scope, and the outcomes of the peer-review process. The Publisher does not interfere in editorial decisions, acceptance or rejection of manuscripts, or the content of published articles.

Roles and Responsibilities

Publisher
The Publisher provides administrative, technical, and infrastructural support for the journal, ensures the maintenance of the publishing platform, and facilitates compliance with recognized publishing standards. The Publisher does not influence editorial decisions.

Editor-in-Chief
The Editor-in-Chief is responsible for:

• defining the journal’s editorial direction and scope;

• overseeing the peer-review process;

• making final decisions on manuscript acceptance or rejection;

• ensuring compliance with ethical standards and journal policies;

• managing cases of alleged research or publication misconduct.

Editorial Board
Members of the Editorial Board:

• support the strategic development of the journal;

• recommend qualified reviewers;

• contribute to maintaining academic quality standards;

• promote the journal within the scholarly community;

• may handle submissions within their areas of expertise when delegated by the Editor-in-Chief.

Section Editors / Associate Editors 
Section or Associate Editors are responsible for managing the peer-review process for assigned manuscripts, selecting reviewers, evaluating reports, and making recommendations to the Editor-in-Chief.

Reviewers
Reviewers provide independent, confidential, and constructive evaluations of submitted manuscripts. They are expected to:

• declare any potential conflicts of interest;

• treat manuscripts as confidential documents;

• provide objective, evidence-based assessments;

• deliver reviews within agreed timelines.

Decision-Making Process

Manuscripts undergo an initial editorial screening to verify scope alignment and compliance with submission requirements. Submissions passing this stage are sent for double-blind peer review to at least two independent reviewers. Final publication decisions are made by the Editor-in-Chief based on reviewer reports and editorial judgment.

Conflicts of Interest and Ethical Oversight

Editors and reviewers must disclose any conflicts of interest that may affect their impartiality. When a submission involves an editor as an author, editorial responsibility is delegated to an independent member of the Editorial Board to ensure impartial handling.

Allegations of misconduct are managed in accordance with the journal’s publication ethics and integrity policies. Where necessary, corrections, retractions, or expressions of concern will be issued to maintain the integrity of the scholarly record.

Transparency and Accountability

The journal ensures that all editorial policies, peer-review procedures, and ethical guidelines are publicly available on the journal website. Any changes to editorial policies are documented and updated transparently.