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

  1. Log in from the invitation email and click Accept Review.
  2. Read these guidelines and download the manuscript.
  3. 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.
  4. 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.