Review Guidelines

Purpose of Peer Review

Peer review is an essential component of the academic publication process. Reviewers help ensure that manuscripts published in Klabat Accounting Review (KAR) meet high scholarly standards of originality, clarity, and relevance. Reviewers are expected to provide fair, constructive, and timely evaluations to help authors improve their work.

Review Criteria

When reviewing a manuscript, please evaluate it according to the following criteria:

Originality

  • Does the paper contain new and significant information that justifies publication?
  • Does it offer a unique contribution to accounting, finance, auditing, or related fields?

Relationship to Literature

  • Does the paper demonstrate an adequate understanding of relevant literature?
  • Are key works and references cited appropriately?
  • Has any significant or relevant prior research been overlooked?

Methodology

  • Is the paper’s argument built upon an appropriate theoretical and conceptual foundation?
  • Is the research design suitable and well executed?
  • Are the methods employed appropriate and clearly described?

Results

  • Are results presented clearly, logically, and analyzed accurately?
  • Do the conclusions follow from the results and tie together all elements of the paper?

Implications for Research, Practice, and/or Society

  • Does the paper clearly identify implications for research, practice, and/or society?
  • Does it effectively bridge theory and practice?
  • How can the findings be used in practice (economic, commercial, educational, or policy impact)?
  • Are the societal or theoretical contributions clearly stated and consistent with the conclusions?

Quality of Communication

  • Is the paper well-organized, coherent, and clearly written?
  • Is the language appropriate for the journal’s readership?
  • Are technical terms, acronyms, and jargon explained clearly to ensure readability?

Review Process

Klabat Accounting Review follows a Double-Blind Peer Review system. Both authors and reviewers remain anonymous throughout the process.

  • Reviewers are assigned manuscripts based on their area of expertise.
  • Each paper is reviewed by at least two independent reviewers.
  • Reviewers are asked to provide comments directly in the OJS review form and may upload annotated documents if necessary.

Reviewer Recommendations:

  • Accept Submission
  • Revision Required
  • Resubmit for Review
  • Decline

Reviewer Ethics and Confidentiality

  • Treat all manuscripts as confidential documents. Do not share, copy, or discuss them with others.
  • Conduct reviews objectively and respectfully, focusing on the content rather than the author.
  • Disclose any conflict of interest (personal, professional, or financial) that may bias your review.
  • Destroy or delete manuscript files after submitting your review.

Timeliness

Reviews should be completed within 2–4 weeks of receiving the manuscript. If you cannot meet this deadline, please inform the editor promptly to allow reassignment if necessary.

Acknowledgment

Klabat Accounting Review sincerely appreciates the invaluable contributions of its reviewers. Your expertise ensures the continued quality and credibility of the journal.