Manuscript Review Policy
The Liabilities Journal implements a Double-Blind Peer Review system, meaning the identities of authors and reviewers are kept anonymous throughout the review process.
Review Stages
1. Initial Examination by the Editor
The editor conducts an initial evaluation of:
• The manuscript's suitability to the journal's focus and scope.
• Adherence to the template and writing guidelines.
• Plagiarism check.
• The suitability of the substance for further processing.
• Manuscripts that do not meet the basic requirements may be rejected without review.
2. Reviewer Assignment
Manuscripts that pass the initial selection will be sent to reviewers with competencies appropriate to the article's field of study.
3. Review Process
Reviewers will assess the following aspects:
• Novelty and originality of the research.
• Scientific contribution to the development of science.
• Relevance of the topic to the field of accounting and accounting education.
• Appropriateness of research methods.
• Quality of analysis and discussion.
• Clarity of presentation.
• Adequacy and quality of references.
4. Reviewer Decision
The reviewer may provide recommendations in the following ways:
• Accept without revision
• Accept with minor revisions
• Accept with major revisions
• Reject
5. Manuscript Revision
The author is required to revise the manuscript according to the reviewer's and editor's input within the specified time limit.
6. Final Decision
The final decision for publication is made by the Editor-in-Chief based on the results of the review and revisions.
7. Estimated Review Time
The review process generally takes 4–8 weeks, depending on reviewer availability and the author's response to revisions.