Conflict of Interest

Conflict of Interest

Overview

The Review of Economics, Accounting, Business, and Management Studies (REABMS) is committed to maintaining the highest standards of transparency, objectivity, and integrity throughout the editorial and publication process. The journal recognizes that conflicts of interest (COIs), whether actual, potential, or perceived, may influence—or appear to influence—the design, conduct, evaluation, interpretation, or publication of scholarly research. Accordingly, REABMS requires authors, reviewers, editors, and members of the Editorial Board to disclose any relationships or interests that could reasonably be viewed as affecting their impartiality.

Transparent disclosure of conflicts of interest does not necessarily preclude publication or participation in the editorial process. Rather, disclosure enables the Editorial Office to evaluate potential risks and implement appropriate measures to ensure fair, independent, and unbiased editorial decision-making.

Definition of Conflict of Interest

A conflict of interest exists when professional judgment concerning a primary interest—such as the integrity of research, the objectivity of peer review, or editorial independence—may be influenced, or reasonably perceived to be influenced, by a secondary interest.

Financial Professional Institutional Academic Personal Political Commercial Intellectual Familial

* Includes other relationships or circumstances that could compromise objectivity. Both actual and perceived conflicts should be disclosed to preserve transparency and public confidence.

Author Disclosures

Author Conflict of Interest Disclosure

Authors must disclose all relationships or interests that could reasonably be perceived as influencing the research or its interpretation (both financial and non-financial). Potential conflicts include, but are not limited to:

  • Employment or leadership positions in related organizations
  • Research grants, sponsorships, or funding sources
  • Consultancy agreements
  • Honoraria or speaker fees
  • Paid expert testimony
  • Stock ownership, equity interests, or other investments
  • Patents, applications, or intellectual property interests
  • Advisory board memberships
  • Commercial affiliations
  • Institutional relationships
  • Personal or family relationships influencing research
  • Political or advocacy affiliations related to the manuscript

Conflict of Interest Statement

Every submitted manuscript must include a statement immediately before the References. If no conflicts exist, state:

"The authors declare no conflict of interest."

If conflicts exist, describe the nature, entity, and role in research/publication.

Funding and Sponsor Involvement

Authors must identify all sources of financial support, including:

  • Funding organization & Grant numbers
  • Explicit statement of funder involvement in: study design, data collection/analysis, interpretation, writing, or publication decisions.

If the funder had no involvement, authors should indicate this clearly.

Reviewer Conflicts of Interest

Peer reviewers are expected to perform reviews objectively, independently, and confidentially. Reviewers must decline an invitation when any actual or perceived conflict exists, including:

  • Recent collaboration with an author
  • Employment at the same institution
  • Personal relationships or academic competition
  • Financial interests related to the manuscript
  • Supervisory, mentoring, or joint research relationships
Reviewers identifying a conflict after accepting an assignment must immediately notify the Editorial Office and withdraw. Confidential information must not be used for personal/commercial advantage.

Editor Conflicts of Interest

Editors are responsible for ensuring impartial editorial decisions and must recuse themselves from handling manuscripts whenever conflicts exist, such as:

  • Personal relationships or institutional affiliations
  • Research collaboration or financial interests
  • Supervisory relationships or academic rivalry
  • Competitive research activities
Decisions must never be influenced by: Commercial interests, publication fees, personal relationships, institutional pressures, or political/ideological considerations. Handling will be assigned to a qualified editor with no competing interests.

Editorial Assessment of Disclosed Conflicts

The Editorial Office evaluates all disclosed conflicts to determine whether additional safeguards are necessary to preserve integrity. Depending on the circumstances, the journal may request clarification, assign different editors/reviewers, seek expert advice, publish the disclosures, or implement additional oversight.

Editorial decisions are based exclusively on:

• Scholarly quality • Originality • Methodological rigor • Ethical compliance • Validity of findings • Relevance to aims and scope

Failure to Disclose

Failure to disclose a relevant conflict of interest constitutes a breach of publication ethics. Where undisclosed conflicts are identified, REABMS may:

  • Request correction of the disclosure before publication
  • Suspend editorial consideration of the manuscript
  • Reject the manuscript
  • Publish a correction or addendum
  • Issue an Expression of Concern
  • Retract an article (if nondisclosure significantly affects credibility)
  • Notify affiliated institutions or funding agencies

Editorial action will be proportionate to the nature and seriousness of the omission.

Post-Publication Conflicts

If identified after publication, the Editorial Office will investigate. The journal may publish a correction, update the COI statement, issue an Expression of Concern, or retract the article. We are committed to maintaining the integrity of the scholarly record through transparent corrections.

Transparency & Independence

REABMS maintains complete editorial independence. Disclosures are evaluated to preserve transparency and do not automatically affect outcomes. Peer review remains unbiased, decisions rest solely on merit, and editors/reviewers act free from external influence.

Commitment to Ethical Publishing

The Review of Economics, Accounting, Business, and Management Studies (REABMS) is committed to fostering a culture of transparency, accountability, and ethical scholarly publishing. By requiring comprehensive disclosures from all participants, the journal safeguards objectivity and strengthens confidence in the published research. These practices preserve the integrity of the scholarly record and support informed decision-making across multidisciplinary fields.

This policy is informed by the guidance and best practices of: