Sanagi Journal of Accounting and Management (SJAM) is committed to publishing scholarly articles with high ethical standards. All parties involved in the publishing process, including authors, editors, and reviewers, are expected to adhere to the following ethical guidelines:

1. Author Responsibilities:

   • Authors must ensure that the submitted article is original and free from plagiarism.

   • All sources used in the article must be properly acknowledged according to the applicable citation standards.

   • Authors must ensure that they have the rights to publish the data and materials used in the article.

   • Any conflicts of interest must be disclosed transparently by the authors.

2. Editor Responsibilities:

   • Editors are responsible for evaluating articles based on scientific quality and topic relevance, without discrimination based on race, gender, ethnicity, or religion.

   • Editors must maintain confidentiality regarding the article under review.

   • Editors must avoid any conflicts of interest that may affect the decision-making process.

3. Reviewer Responsibilities:

   • Reviewers should provide objective and constructive reviews and offer feedback that will help improve the quality of the article.

   • Reviewers are expected to maintain confidentiality about the articles they review and not use the information for personal gain.

   • If reviewers feel there is a conflict of interest with the article they are reviewing, they must disclose it to the editor.

4. Publisher Responsibilities:

   • Publishers must ensure that published articles meet high ethical and quality standards.

   • Publishers must support academic freedom and ensure that there are no external influences that compromise the integrity of the publishing process.