Guidelines for Reviewer
Reviewers help BAJ (Behavioral Accounting Journal) maintain the quality of its publications. BAJ uses double-blind peer review and follows the COPE Ethical Guidelines for Peer Reviewers. A good review is objective, constructive, timely, and confidential.
1. Before Accepting an Invitation
- Respond to the invitation within 7 days.
- Accept only if the manuscript matches your expertise and you can complete the review within 21 days.
- Decline, or inform the editor, if you have a conflict of interest or recognise the authors.
2. Confidentiality and AI
- Treat the manuscript as confidential. Do not share it, use its ideas, or contact the authors.
- Do not upload the manuscript to any AI tool (e.g., ChatGPT, Claude, Gemini). The review must be your own judgment.
- Remove your identity from any uploaded file (Word: File → Info → Check for Issues → Inspect Document → Remove All).
3. How to Review in OJS
- Log in from the invitation email and click Accept Review.
- Read these guidelines and download the manuscript.
- Write comments in "For author and editor" and, if needed, in "For editor only". You may also upload the completed Reviewer Evaluation Form or an annotated manuscript.
- Select a recommendation and click Submit Review.
4. What to Evaluate
| Aspect | Key questions |
|---|---|
| Scope | Does it address behavioral, cognitive, or human aspects of accounting? |
| Originality | Is the research gap clear and is the contribution (theoretical and practical) significant? |
| Theory and hypotheses | Is a relevant behavioral theory used to explain the relationships? Are hypotheses well developed? |
| Method | Is the design appropriate and replicable? For experiments: random assignment, manipulation checks, validity threats. For surveys: validity, reliability, and common method bias. For qualitative studies: trustworthiness. |
| Results and discussion | Are results correct and clearly presented, and interpreted against theory and prior studies? |
| Conclusion | Are research questions answered, with limitations and future research? |
| References | APA 7th, recent (mostly last 10 years), primary sources, with DOIs? |
| Language | Is the English clear? Is proofreading needed? |
| Ethics | Any concerns about plagiarism, fabrication, undisclosed AI use, or participant ethics? Report them to the editor only. |
5. Writing the Review
- Start with a short summary of the manuscript, then give major comments and minor comments, numbered and specific.
- Be respectful and constructive; explain what needs improvement and how.
- Do not ask authors to cite your own work unless clearly necessary.
- Do not state your recommendation in the comments to authors. Write in English.
6. Recommendation Options
| Recommendation | Meaning |
|---|---|
| Accept Submission | Publishable as it is |
| Revisions Required | Minor revisions |
| Resubmit for Review | Major revisions; needs another review round |
| Resubmit Elsewhere | Outside the scope of BAJ |
| Decline Submission | Fundamental flaws that cannot be fixed |
7. Recognition and Contact
Reviewers receive a certificate of appreciation, are listed on the Reviewer Team page, and may record their review on Web of Science (Publons) or ORCID. Questions: Managing Editor, WhatsApp +62 852-5836-8898, or sofie.yunida.ak@upnjatim.ac.id.











