ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi (ASSETS) acknowledges that scholarly communication and critical evaluation continue beyond the publication of research findings. Constructive post-publication discussion plays an important role in strengthening scientific knowledge, promoting research transparency, and maintaining the accuracy and reliability of the scholarly record. ASSETS encourages researchers, academics, economists, business practitioners, accounting professionals, policymakers, readers, and members of the academic community to engage in evidence-based discussions, provide scholarly comments, and raise legitimate concerns regarding published articles. This policy establishes a transparent and ethical framework for facilitating academic dialogue, addressing post-publication issues, and ensuring that published research remains subject to ongoing scientific scrutiny in accordance with the principles of the Committee on Publication Ethics (COPE).

1. Policy Statement

ASSETS is committed to supporting open, constructive, and evidence-based scholarly discussion following the publication of research articles in economics, management, accounting, and related disciplines.

The journal recognizes that post-publication review and academic dialogue are essential components of scientific communication and contribute to the continuous evaluation of economic theories, management practices, accounting frameworks, research methodologies, and empirical findings.

ASSETS encourages readers, researchers, academics, economists, accounting professionals, business practitioners, and other members of the academic community to submit scientific comments, questions, methodological critiques, theoretical discussions, and alternative interpretations concerning published articles.

Post-publication discussion must be conducted professionally, respectfully, objectively, and in accordance with recognized principles of research and publication ethics.

2. Objectives of Post-Publication Discussion

The Post-Publication Discussion Policy aims to:

1. Encourage constructive scientific dialogue regarding published research in economics, management, accounting, and related fields.
2. Promote transparency, accountability, reproducibility, and academic integrity.
3. Facilitate clarification of research methods, theoretical frameworks, statistical analyses, empirical findings, and scholarly interpretations.
4. Provide opportunities for authors to respond to scientific, methodological, or theoretical criticism.
5. Identify potential errors, omissions, inconsistencies, or issues affecting the reliability and validity of published findings.
6. Support corrections, clarifications, and other appropriate editorial actions when necessary.
7. Strengthen the credibility, scientific contribution, and practical relevance of published research for academics, businesses, organizations, and policymakers.

ASSETS considers scholarly discussion an essential mechanism for improving scientific knowledge, advancing evidence-based economic and managerial practices, and maintaining the accuracy of the published literature.

3. Forms of Post-Publication Discussion

ASSETS supports several forms of post-publication scholarly communication.

3.1. Letters to the Editor

Readers may submit formal letters addressing scientific, methodological, statistical, theoretical, or interpretative aspects of previously published articles.

Letters may discuss issues involving research design, economic modeling, statistical estimation, financial analysis, accounting interpretations, management theories, or other relevant aspects of published research.

Letters must present clear arguments supported by relevant evidence, scholarly references, and appropriate analytical justification.

3.2. Author Responses

Authors of published articles may be invited to provide formal responses to relevant questions or scientific criticisms.

Responses should address the issues raised objectively and provide additional explanations, methodological clarification, supporting evidence, supplementary analyses, or relevant documentation when appropriate.

Authors are encouraged to engage constructively with scholarly criticism and acknowledge legitimate limitations or errors identified in their published work.

3.3. Scientific Commentaries

Researchers, economists, management scholars, accounting professionals, and practitioners may submit evidence-based commentaries discussing the implications, limitations, theoretical contributions, practical applications, or alternative interpretations of published findings.

Such contributions must remain scientifically relevant and consistent with the journal's academic scope, including economics, management, accounting, finance, business practices, organizational studies, economic policy, and related interdisciplinary research.

Commentaries should contribute meaningfully to scholarly understanding rather than merely express unsupported opinions or personal preferences.

3.4. Corrections and Clarifications

Authors, readers, or editors may identify errors, inaccuracies, omissions, or ambiguities requiring clarification or correction.

These may include inaccuracies involving economic data, financial statements, statistical calculations, econometric models, accounting classifications, research instruments, methodological explanations, tables, figures, or interpretations of findings.

The editorial team will determine whether a formal correction or another appropriate editorial action is necessary based on the nature and significance of the reported issue.

3.5. Research Integrity Concerns

Readers may report concerns involving potential research misconduct, data fabrication or falsification, plagiarism, inappropriate statistical manipulation, inaccurate financial reporting, undisclosed conflicts of interest, ethical violations, or other issues that may compromise the reliability of published research.

Concerns involving confidential corporate information, financial data manipulation, unauthorized use of organizational records, research participant privacy, or misleading interpretations of economic and accounting evidence may also be submitted for editorial consideration.

Such concerns will be evaluated using appropriate publication ethics procedures and relevant COPE guidance.

4. Submission of Post-Publication Comments

Researchers, readers, academics, economists, accounting professionals, business practitioners, and other members of the academic community may submit post-publication comments to the ASSETS Editorial Office.

Submissions should include:

1. The title of the published article being discussed.
2. The article's DOI or publication URL.
3. The name, institutional affiliation, and contact information of the individual submitting the comment, where appropriate.
4. A clear explanation of the scientific, methodological, theoretical, empirical, or ethical issue being raised.
5. Relevant supporting evidence, scholarly references, analytical results, financial documentation, or methodological arguments.
6. A declaration of any applicable conflicts of interest.

Comments should focus on scientific evidence and must not include personal attacks, discriminatory statements, defamatory allegations, or irrelevant criticism.

Post-publication comments and related inquiries may be directed to the editorial office through the journal's official contact page:

Editorial Contact: ASSETS Official Contact Page

Suggested Email Subject: Post-Publication Discussion - [Article Title or DOI]

The editorial office will evaluate submitted comments and determine the appropriate form of editorial consideration.

The journal may also consider relevant discussions submitted through other recognized scholarly communication channels, provided that adequate documentation and verification are available.

5. Editorial Assessment of Post-Publication Comments

All post-publication comments submitted to ASSETS will undergo an initial editorial assessment.

The editorial team will evaluate:

• Scientific relevance and significance to economics, management, accounting, or related disciplines.
• Accuracy, clarity, and coherence of the arguments.
• Adequacy of supporting evidence and methodological justification.
• Consistency with the journal's focus and scope.
• Compliance with research and publication ethics standards.
• Potential implications for the reliability, validity, credibility, and integrity of the published article.

Comments containing substantial scientific, theoretical, or methodological arguments may be referred to independent experts for additional evaluation, including specialists in economics, management, accounting, finance, statistics, econometrics, or other relevant fields.

The editorial team may request revisions, supporting documentation, supplementary analyses, or further clarification before making a decision.

Submissions that lack scientific relevance, contain unsupported allegations, or violate academic standards may be declined.

Editorial assessment will be conducted independently and without inappropriate influence from the original authors, reviewers, sponsors, institutions, or other interested parties.

6. Author's Right to Respond

ASSETS recognizes the importance of providing authors with a fair opportunity to respond to substantive scientific, methodological, or theoretical criticism concerning their published work.

When appropriate, the editorial team will forward relevant comments to the corresponding author and request a formal response.

Authors are expected to:

1. Address the scientific, methodological, or theoretical issues raised in a professional and objective manner.
2. Provide explanations regarding research design, theoretical frameworks, sampling procedures, data collection, financial analyses, statistical methods, econometric models, or interpretation when necessary.
3. Supply supporting evidence, additional analyses, or relevant documentation where appropriate.
4. Acknowledge legitimate errors, analytical limitations, methodological weaknesses, or reporting inconsistencies identified during post-publication discussion.
5. Cooperate with the editorial team in resolving concerns affecting the accuracy, reliability, or integrity of the publication.

Where appropriate, comments and author responses may be published together or as linked scholarly contributions.

An author's failure to respond does not automatically invalidate a concern or prevent the journal from taking appropriate editorial action.

7. Publication and Accessibility of Discussions

Post-publication discussions accepted by the editorial team may be published through the ASSETS journal website as Letters to the Editor, author responses, scientific commentaries, corrections, or other appropriate editorial notices.

Published discussions should clearly identify the original article and provide relevant bibliographic information, including the article title and DOI or publication URL.

Where technically supported, the journal will establish links between the original article and related post-publication contributions.

All published discussions must comply with the journal's standards concerning scientific accuracy, methodological validity, originality, transparency, and ethical communication.

Acceptance of a post-publication comment does not necessarily imply that the editorial team endorses the interpretation or conclusions presented by the contributor.

ASSETS reserves the right to moderate submissions to maintain scientific relevance, factual accuracy, professional integrity, and respectful academic dialogue.

8. Corrections, Expressions of Concern, and Retractions

ASSETS is committed to maintaining the accuracy, reliability, transparency, and integrity of the scholarly record.

When post-publication discussion reveals substantial scientific, methodological, or analytical errors or credible concerns, the editorial team will assess the available evidence and determine whether corrective action is required.

8.1. Corrections

A correction may be published when an article contains errors or omissions that require amendment but do not invalidate its main findings and conclusions.

Corrections may address inaccuracies in economic datasets, financial calculations, statistical estimates, accounting information, research instruments, methodological descriptions, tables, figures, or reported findings.

Corrections will clearly identify the relevant article and explain the nature of the changes. Where appropriate, correction notices will be linked to the original publication.

8.2. Expressions of Concern

An expression of concern may be issued when serious questions arise regarding the reliability or integrity of a published article, but the available evidence is insufficient to support a definitive conclusion.

Such notices may be published while further investigation is ongoing or when significant unresolved concerns warrant informing readers.

8.3. Retractions

Retraction may be considered when the findings or conclusions of a published article are unreliable due to major scientific or methodological errors, research misconduct, data fabrication or falsification, serious ethical violations, or other circumstances meeting recognized retraction criteria.

Retraction notices will clearly identify the affected publication, explain the reasons for retraction, and remain accessible to readers.

All corrective actions will be conducted in accordance with relevant COPE Retraction Guidelines and the journal's applicable Publication Ethics and Misconduct Policy.

9. Ethical Standards for Post-Publication Discussion

All participants in post-publication discussions are expected to maintain professionalism, honesty, fairness, objectivity, and respect for scientific evidence.

Discussions must focus on economic theories, management frameworks, accounting practices, research methods, datasets, statistical analyses, empirical findings, interpretations, and scholarly implications rather than personal criticism of authors or other contributors.

Contributors must avoid misleading statements, fabricated evidence, discriminatory language, personal attacks, and unsupported allegations of misconduct.

Confidential information, unpublished financial records, proprietary corporate data, identifiable research participant information, and other protected research materials must not be disclosed without appropriate authorization.

ASSETS will take reasonable measures to protect the confidentiality of individuals reporting legitimate research integrity concerns, while ensuring a fair evaluation process.

The journal encourages responsible scientific disagreement as a constructive contribution to academic progress, evidence-based economic analysis, responsible business practices, and the advancement of accounting and management knowledge.

10. Editorial Responsibilities and Transparency

The ASSETS Editorial Team is responsible for ensuring that post-publication comments and scientific concerns are evaluated fairly, independently, consistently, and transparently.

Editorial responsibilities include:

1. Providing accessible communication channels for post-publication comments and research integrity concerns.
2. Assessing relevant scientific, theoretical, methodological, and analytical concerns objectively.
3. Offering authors an appropriate opportunity to respond to substantive criticism.
4. Consulting independent experts in economics, management, accounting, statistics, or other relevant disciplines when necessary.
5. Determining whether corrections, expressions of concern, retractions, or additional editorial actions are warranted.
6. Maintaining transparent records of significant post-publication decisions.
7. Ensuring that published corrections and editorial notices are appropriately linked to the original articles where feasible.

Decisions regarding post-publication discussions will be based on scientific evidence, methodological validity, ethical considerations, scholarly relevance, and the journal's editorial policies.

Editorial decisions must remain independent of inappropriate commercial, institutional, political, personal, or financial influence.

11. Contact Information and Policy Compliance

All inquiries, scholarly comments, methodological concerns, correction requests, and issues regarding published articles may be directed to the ASSETS Editorial Office.

Editorial Team

ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi

Publisher: Faculty of Economics and Islamic Business (FEBI), Universitas Islam Negeri Alauddin Makassar, Indonesia.

Principal Contact: Suhartono, S.E., M.Si., Ak., CRBAP., CIAE., CISA.

Journal Website: https://journal.uin-alauddin.ac.id/index.php/assets/index

Editorial Contact: Official ASSETS Contact Page

All parties participating in post-publication discussions are expected to comply with this policy.

ASSETS remains committed to supporting constructive scholarly dialogue, maintaining transparency, promoting responsible research practices, and ensuring the continued reliability and integrity of the scientific literature it publishes in economics, management, accounting, and related disciplines.

Reference: Committee on Publication Ethics (COPE)