e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293

Editorial Policies

The Journal's editorial policy is based on international best practices, including the Principles of Transparency and Best Practice in Scholarly Publishing, ICMJE Recommendations, DORA Recommendations for Publishers and the Code of Conduct and Best Practice Guidelines for Journal Editors, prepared by COPE (Committee on Publication Ethics).

Publication Ethics

The Journal is committed to upholding the highest standards of publication ethics and taking all possible measures against publication malpractices.

Responsibility of Editors, Authors, and Reviewers

The Editors accept and consider submissions from any author, regardless of gender, nationality, religious/political/sexual orientation. To achieve the highest level of objectivity and infringement of copyright in the examination process, the Editors must not disclose any information about a submitted manuscript and its Author to anyone other than the corresponding Author and Reviewers (including potential). Based on the reports received from the Reviewers, the Editors have the right to accept or reject a manuscript for publication or to demand its modification. Only the manuscripts with positive revisions could be published. Whereas the decision about one manuscript could not be made upon two required reports, the additional opinion could be requested from another Reviewer. The final selection of articles for publication, and the form of publication, shall rest with the Editor. Unpublished manuscripts must not be used for any purpose by Editors and must be kept strictly confidential from third parties. Authors will be informed about the decision on their manuscript as promptly as possible. Following acceptance, an article will usually be published in the next available issue.

The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.

Authors contributing to Oblìk ì fìnansi agree to publish their articles under the CC BY-NC 4.0 International License. It allows third parties to share work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear. Authors retain the copyright of their work, with first publication rights granted to Oblìk ì fìnansi. The authors agree to the terms of this Copyright Notice, which will apply to this submission if and when this journal publishes it.

The authors are responsible for the accuracy of facts, quotations, private names, enterprises and organizations titles, geographical locations, etc. The Editors and members of the Editorial Board do not always share the views and thoughts expressed in the articles published.

After the acceptance, all articles are reviewed by Reviewers. A Reviewer should give their statement clearly and objectively, avoiding personal criticism and subjectivity. All comments and suggestions from Reviewer should be followed with supporting arguments. Reviewer obliges to keep all received manuscripts in strict confidentiality and not use them for personal advantage. The appropriate acknowledgments of all data sources within the manuscript should be certified by the Reviewer. Any similarity to published articles or doubt to plagiarism must be immediately brought to the Editor. A Reviewer should inform the Editor if having any professional issues, such as falling out of the manuscript's subject from their scope of research or lack of time to make the proper examination. 

Reviewer reports should align with the COPE Ethical Guidelines for Peer Reviewers. All reviewer comments regarding the article are discussed only between the parties involved in the publication process: editors, authors, and reviewers.

Journal uses the double anonymized review model. In this type of peer review, the reviewers don't know the authors' identity and vice versa. This helps preserve publication ethics standards and ensure the quality level of published research.

Declaration of Conflicting Interests

The Journal follows COPE and ICMJE guidance on the declaration of conflicts of interest by authors, reviewers, and editors.

A conflict of interest arises when there is any personal, financial, non-financial, or professional influence that interferes with, or could reasonably be perceived to interfere with, the full and objective presentation, review, decision-making, or publication of research papers submitted to the journal.

Authors' Declaration of Conflicting Interests

Authors are required to disclose any direct or indirect interests that relate to their submission to the Journal so that the editor, reviewers and readers may be able to make informed judgments about any potential bias in the research process, writing or publication. The following interests may present a conflict and should be declared upon submission: 

Financial Interests

  • Grants from a funding agency, a commercial entity, or any type of payment to authors from organizations that are likely to benefit financially from the research
  • Employment with or affiliation to an organization that has an interest in the research and/or is likely to benefit from its publication and dissemination
  • Stocks, shares, patents, patent applications, or other forms of financial holdings that are likely to benefit from the publication and dissemination of the research
  • Consulting fees, reimbursement, or any other payments made to authors for conducting the research
  • Close relatives who may financially benefit from the publication and dissemination of the research 

Non-financial Interests

  • Affiliation to an organization that will have an interest in the outcome, such as members of a research advisory board, steering or advisory committees, associations, or honorary affiliations
  • Membership of professional organizations or scientific societies
  • Ideology, beliefs, thoughts, and faith relevant to the research topic
  • Political leanings or legal action relevant to the research or its potential outcome
  • Research competition, previous personal disagreements, close working relationships with editors, editorial board members
  • Editorial responsibilities or membership of the editorial board of the journal

Any interests within five years before the start of the research are considered relevant, although authors must disclose interests outside this time frame if they may have influenced the research. 

The Authors should add a declaration of conflicting interests after any Acknowledgments and before the CRediT Author Statement (please see Manuscript preparation). If there are no conflicting interests, the following statement will be published: ‘The author(s) declared no potential conflicts of interest with respect to the research, authorship and/or publication of this article’.

Submissions will be evaluated fairly and will not necessarily be rejected when any conflicts of interest are declared. If a relevant conflict that the authors did not declare becomes apparent at any time during the peer review or publishing process, the Editor reserves the right to reject the submission. The Journal will follow COPE guidelines for any conflicts that come to light post-publication. 

Disclosure of Conflicts of Interest by Reviewers and Editors

All Reviewers and Editors are required to declare any conflicts of interest that may affect the peer-review and decision-making processes. If a conflict arises, an alternative independent Reviewer must be appointed, and the Editor with the conflict must recuse themselves from the decision-making process. These conflicts include financial and non-financial interests listed above.

  • If the Reviewer is based at the same institution as the authors or has previously conducted research with them in the last three years, they should recuse themselves from the peer review and decision-making process.
  • Journal Editors or members of the editorial board submitting their research to their own journal may do so. However, they must declare their involvement with the journal as a conflict of interest. Where applicable, the Journal Editor or editorial board member must recuse themselves from the process of ensuring the review of such manuscripts. The Journal Editor must appoint another member of the editorial board who will invite two or more subject experts to evaluate the manuscript.
  • All other administrative staff of the editorial office are required to declare their employment at the Journal as a conflict of interest in any submission they send to the Journal. These submissions are treated as any other submissions within the Journal.

Procedure for Handling Complaints on Violations of Academic Integrity

To ensure the protection of legal rights to the results of scientific research, the Journal encourages reporting of violations of academic integrity and publication ethics. It considers such complaints, guided by COPE principles. At the same time, all authors/co-authors bear full responsibility for compliance with the principles of academic integrity and publication ethics.

The submitted complaints may concern: plagiarism, falsification of data, double or multiple publication, incorrect authorship (exclusion or addition of authorship without consent), violation of the review procedure, the presence of a conflict of interest that has not been declared, unethical behavior on the part of authors, reviewers, or editors, and other facts that affect the reliability of the research results and violate the rights of third parties.

Submission of a Complaint

A complaint about a violation of the principles of academic integrity is sent by e-mail to the editorial office at magazine@faaf.org.ua The applicant must provide their contact details, clearly and convincingly describe the essence of the identified violation, and provide relevant evidence. The Journal will not consider anonymous complaints without proper evidence.

Review of a Complaint

The review of the complaint is carried out on the principles of transparency, confidentiality, and impartiality, and, therefore, first requires an analysis of the complaint on its merits, proper collection, documentation, and processing of evidence, and informing the parties involved of the initiation of the review. The executive editor carries out these preparatory procedures. After the initial review, the editor-in-chief initiates the creation of a special commission, which may include members of the editorial board, the editor-in-chief, a representative of the publisher, and independent experts (if necessary). All preparatory procedures necessary for conducting an expert review of the complaint are carried out within 10 calendar days.

If the potential violation concerns a manuscript that has not yet been published, but is only under review, the editor will suspend the editorial process regarding this manuscript until the completion of the relevant review of the complaint.

The special commission is obliged to conduct a thorough review of the complaint within 30 calendar days, and the editor-in-chief is obliged to inform all parties involved in the process of the review's results and the measures taken.

A person suspected of non-compliance with the principles of academic integrity has the right:

  • to familiarize himself with the materials of the review regarding the establishment of the fact of violation of the principles of academic integrity,
  • to submit comments on them;
  • to provide oral and/or written explanations in person or through his representative or to refuse any explanations, to participate in the study of evidence;
  • to be present during the consideration by the special commission of the issue of establishing the fact of violation of the principles of academic integrity and holding him to academic responsibility.

The Journal ensures the confidentiality of all parties' personal data during the peer review of the complaint to prevent potential harm to their professional interests and reputations if the alleged violation is not confirmed. If the peer review confirms the violation, the Journal will take appropriate measures, including those described in the Plagiarism Policy and the Article Correction, Retraction, and Removal Policy. In addition, the editor may send an official notification, including a description of the detected violation, to the institution where the person who violated the principles of academic integrity works. 

Appealing the Special Commission's Decision

In the event of disagreement with the decision of the journal's special commission, the person may appeal it by contacting the publisher within 14 days. In this case, the publisher's Scientific Council will make the final decision.

Research Ethical Approval Policy

The authors of research involving humans, animals, their biomaterials, and personal and confidential data, and that is subject to relevant Ukrainian or international laws, must obtain ethical approval from the ethics committee of their educational or scientific institution and submit it together with the manuscript.

All research involving humans should be conducted in accordance with the principles set out in the WMA Declaration of Helsinki – Ethical Principles for Medical Research Involving Human Participants. Before starting the research, researchers must obtain ethical approval from an ethics committee to confirm that their research complies with national and international recommendations and requirements. A statement confirming this must be included in the manuscript and contain detailed information about the name of the ethics committee and the details of the permissions obtained by the authors. When ethical approval for review studies is not required, authors must include a statement in the manuscript explaining this.

When describing different groups of people based on race, ethnicity, age, disease, disability, religion, sex, gender, sexual orientation, stigmatizing and discriminatory language should be avoided. In cases where a particular study may require the inclusion of derogatory or offensive language (e.g., direct quotes, transcribed interviews, song lyrics, etc.), authors should clearly state the scientific purpose of such terminology.

If the study involves human subjects, participants (or their guardians if they are minors or unable to give informed consent) must provide written informed consent to participate. A statement confirming this should be included with the manuscript. In studies where oral informed consent was obtained rather than written, this should be explained and noted in the manuscript. The consent for publication should confirm that details of any images, videos, audio, and written recordings may be published, and that the person(s) giving consent have been shown the content of the article before publication. Consent for publication is a mandatory requirement of the journal and cannot be revoked by the ethics committee. It should be given voluntarily, without any coercion or bribery.

When using personal data, researchers should ensure that participants fully understand the benefits and risks associated with their publication, as well as how the data will be used, stored, and shared. When collecting and processing personal data of research participants, authors should comply with national and international legislation (e.g., the Law of Ukraine "On the Protection of Personal Data", the General Data Protection Regulation, etc.).

In surveys, researchers should ensure that they have informed all participants of the study's purpose, whether their anonymity is guaranteed, and how the collected data will be stored. Participants' voluntary consent should be recorded, and the requirements of data protection legislation should be complied with.

If the study involves collecting data from the personal profiles of users of social media platforms (Twitter, Facebook, Instagram, etc.), researchers should be aware of national laws and ethical guidelines for the collection and publication of such information. In particular, researchers should ensure appropriate anonymity and obtain informed consent from all individuals who may be identifiable. They should also consult the social media platform's user policies or the terms of service for the region where the study will be conducted to determine whether platform permission is required. Please see the British Sociological Association's Ethics Guidelines and Collated Resources
for Digital Research.

In each case described, authors should be prepared to provide additional information and documentation on research methods and permissions to the journal editors upon request. The journal editor has the right to reject articles that do not meet the above requirements.

Plagiarism Policy

Respecting intellectual property rights is a foundational principle of the Journal’s Publication Ethics. Plagiarism, in which one misrepresents ideas, words, or other creative expressions as one's own, is a clear violation of such ethical principles.

All manuscripts submitted by authors for publication in OiF undergo a mandatory plagiarism check. To do this, the Journal uses services such as Grammarly's AI-powered Plagiarism Detector, iThenticate, and Plag. Manuscripts in which plagiarism is detected will be rejected.

Instead, it is the responsibility of each author to ensure that submitted articles are original research and prepared in compliance with high ethical standards regarding plagiarism.

If plagiarism is discovered post-publication, the Journal will follow the guidance outlined in the Article Correction, Retraction, and Removal Policy section. The Publisher expects readers, reviewers, and editors to report any suspected plagiarism by contacting the appropriate Editor.

To notify the Publisher of possible facts of plagiarism, send an email to the Editor of the Journal at magazine@faaf.org.ua, indicating the data necessary for the investigation:

  • The names and contacts of the person(s) making a claim and their relationship to the allegation (e.g., author of original work, reviewer, or Editor of plagiarizing work).
  • The bibliographic data of the original article(s) (article title, author, where, and when it was published).
  • The link to the article (or article's DOI) in which plagiarism was detected; a quote, idea, statement, or other element in this article, which is suspected of being plagiarized.

The Editor will immediately notify all parties of the decision made based on the results of the investigation and the measures taken by the Journal. In addition, the author who committed plagiarism may be granted an automatic refusal for two years to accept for publication all current and future manuscripts.

Open Access Policy

Journal’s open access policy is committed to the recommendations and standards of the Budapest Open Access Initiative (BOAI).

Here is the definition of "open access" from the BOAI: "By 'open access' to research literature, we mean its free availability on the public internet, permitting any users to read, download, copy, distribute, print, search, or link to the full texts of these articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, should be to give authors control over the integrity of their work and the right to be properly acknowledged and cited."

Thus, OiF Journal provides immediate open access to its content under the terms of the CC BY-NC license, making research freely available to the public, which supports a greater global exchange of knowledge, meaning:

  • Everyone has free and unlimited access to the full-text of articles published in this journal; manuscripts are freely available without subscription or price barriers;
  • Articles are released immediately in open access (no embargo period).

In addition, the Journal supports the Plan S initiative, which requires that scientific publications that result from research funded by public grants must be published in compliant Open Access journals or platforms.

Open Data Policy

The open data policy is a set of principles that ensure the free access, use, and sharing of data from articles published in a journal, promoting transparency, innovation, and accountability in science. Key principles include machine-readability of data, open licensing, free-of-charge access, and default availability to promote academic scholarship and the dissemination of research findings. 

The journal fully and consistently adheres to the FAIR Guiding Principles for scientific data management and stewardship, which aim to improve the Findability, Accessibility, Interoperability, and Reuse of digital assets. 

As part of the open data policy, the Journal:

  • standardizes and structures the article's metadata, ensuring their completeness and uniformity 
  • assigns all published articles a unique digital identifier - DOI, which improves the accessibility and searchability of research results 
  • publishes articles in open access in generally accepted formats (HTML and PDF) under the terms of the Creative Commons license, which is used worldwide to support open science, education, and access to knowledge 
  • uploads FAIR data to national and international research data repositories and scientometric databases, indicating the DOI in the article metadata

Privacy Policy

This Privacy Policy describes how the Journal collects and uses your personal data.

To provide our publishing services, we collect and process personal data from you as the manuscript's author. We may collect information from you such as, but not limited to, your name, degree and academic title, your position, and name of the institution/organization you represent, contact phone number and email address, your ORCID iD  ("Personal Data"). You are not required to provide us with all of the Personal Data listed above, but if you do not do so, we may not be able to provide you with our publishing services effectively. 

Your Personal Data may be used in the following ways:

  • To provide our publishing services to you;
  • To process payments from you (APC);
  • To respond to your inquiries;
  • To send relevant advertisements to you by email;
  • To request your participation in surveys or other initiatives that help us to gather information used to develop and enhance our publishing services.

Part of your Personal Data (that identifies you as the article's author) is transferred to international scientometric databases, information products, and e-libraries.

We will retain your Personal Data for an unlimited period afterward to cover any queries that may arise to your article (for example, outstanding payments, copyright infringement). 

Consequently, the Personal Data entered in this journal website will be used exclusively for the purposes stated above and will not be made available for any other purpose or to any other party.

Policy on Using AI Tools

The Journal’s Generative AI policies aim to provide greater transparency and guidance to all participants in the publication process: authors, reviewers, and editors. Journal publisher will continue to monitor developments in this area and will adjust or refine policies as appropriate.

For authors

Increasingly, generative AI and AI-assisted technologies are helping researchers synthesize complex literature, provide an overview of a field or research question, identify research gaps, generate ideas, and provide tailored support for tasks such as content organization and language and readability improvement. Authors preparing a manuscript for an OiF journal can use AI Tools to support them. However, these tools must never be used as a substitute for human critical thinking, expertise, and evaluation. AI Tools should always be applied with human oversight and control.

Ultimately, authors are responsible and accountable for the contents of their work. This includes accountability for:

  • Carefully reviewing and verifying the accuracy, comprehensiveness, and impartiality of all AI-generated output (including checking the sources, as AI-generated references can be incorrect or fabricated).
  • Editing and adapting all material thoroughly to ensure the manuscript represents the author’s authentic and original contribution and reflects their own analysis, interpretation, insights, and ideas.
  • Ensuring the use of any tools or sources, AI-based or otherwise, is made clear and transparent to readers.
  • Ensuring the manuscript is developed in a way that safeguards data privacy, intellectual property, and other rights by checking the terms and conditions of any AI tool used.

Additionally, authors should check the terms and conditions of any AI Tool they wish to use to ensure that, they only grant to the AI Tool the right to use their materials to provide the service to them and that they do not grant to the AI Tool any other rights to the materials that they input into the AI Tool (including without limitation the right to train the AI Tool on those materials). They must also ensure that the AI Tool does not impose constraints on the use of its outputs that could restrict the subsequent publication of the relevant article.

AI Tool use in the research process should be declared and described in detail in the methods section. Authors should describe their use of AI, including the name of the AI Tool used, the purpose of the use, and the extent of their oversight. Disclosing the use of AI Tools supports transparency and trust between all participants in the publication process and facilitates compliance with the terms of use of the relevant AI Tool. Basic checks of grammar, spelling, and punctuation need no disclosure.

Authors should not list AI Tools as an author or co-author, nor cite AI Tools as an author. Authorship implies responsibilities and tasks that can only be attributed to and performed by humans.

The Journal does not permit the use of Generative AI or AI-assisted tools to create or alter images in submitted manuscripts, including enhancing, obscuring, moving, removing, or introducing specific features within images or figures. The Journal also does not accept for publication manuscripts fully or partially generated by AI Tools, in which the author’s contribution is absent.

For reviewers and editors

The manuscript submitted for review and the reviewer’s report are confidential documents, so reviewers and editors must adhere to the following rules. Reviewers and editors should not upload a submitted manuscript or any part of it into a generative AI tool, as this may violate the authors’ confidentiality and proprietary rights and, where the paper contains personally identifiable information, may breach data privacy rights. This confidentiality requirement extends to the peer review report and to all editors’ communications about the manuscript, as they may contain confidential information about the manuscript and/or the authors.

Thus, reviewers and editors should not upload submitted manuscripts, their reports, or letters into an AI tool, even if only to improve language and readability.

Reviewers should not use generative AI or AI-assisted technologies to assist in the scientific review of a paper, as the critical thinking and original assessment needed for peer review are outside of the scope of this technology, and there is a risk that the technology will generate incorrect, incomplete, or biased conclusions about the manuscript. The reviewer is responsible and accountable for the content of the review report.

Licensing, Copyright and Self-Archiving Policy

Copyright and Author's licence to publish

Institute of Accounting and Finance is the Publisher of Oblìk ì fìnansi (OiF). The Publisher does not require authors of original research articles to assign the copyright of their published contributions. However, the authors grant the Publisher an exclusive licence (the right of first publication) to publish their manuscripts in the OiF. Thus, the authors retain the copyright for all articles published in the Journal, and the Publisher does not restrict the rights of the copyright owner in any way.

By accepting the terms of publication and submitting the manuscript, the author thus transfers to the Publisher the right to its publication and declares that his research is original, unpublished work, which has not been published previously, has not been accepted for publication elsewhere, and is not under consideration for publication by any publisher in any print or electronic media.

As part of the Journal's efforts to improve transparency and unambiguous attribution of scholarly contributions, corresponding authors of published articles must provide their Open Researcher and Contributor Identifier (ORCID) ID; co-authors are encouraged to provide ORCID IDs.

Licensing

Open access content in this journal is published under a Creative Commons licence. In particular, all articles are published and distributed under the terms of the Creative Commons Attribution Non-Commercial 4.0 International License (CC BY-NC 4.0). This type of Creative Commons license allows others to use, adapt, and share the work for non-commercial purposes only, with the mandatory condition of attribution.

The Publisher indicates the copyright holder and licensing terms on the full text of all published articles.

Preprints

The Journal allows the posting of preprints of research manuscripts on the authors' choice of preprint servers or on the authors' or institutional websites.

A preprint is an author's version of a research manuscript before formal peer review at a journal, which is deposited on a public server. The author can post apreprint at any time during the peer-review process. Posting of preprints is not considered prior publication and will not jeopardize consideration at the OiF Journal.

Once the preprint is published, it is the author's responsibility to ensure that the preprint record is updated with a publication reference, including the DOI and a URL link to the published version of the article on the journal website. Authors may choose any license for the preprint, including Creative Commons licenses.

Self-archiving of published articles

The Journal encourages authors to self-archive their accepted manuscript in open access on their personal websites and/or in their funders' or institutions' repositories for public discussion. Authors should cite the publication reference and DOI number and provide a link to the URL of the published article on the Journal's website. The requirement to link to the Journal's website is designed to protect the integrity and authenticity of the scientific record.

Terms for the use of archived published articles

Articles published in the OiF that are made available through academic repositories remain subject to copyright. The following restrictions on the use of such articles apply:

  • Archived articles may not be used for purposes that are intended for or directed towards commercial advantage or monetary compensation by means of sale, resale, licence, loan, transfer, or any other form of commercial exploitation.
  • Archived articles may not be published verbatim in whole or in part, whether or not this is done for commercial purposes, either in print or online, because it would violate copyright. This restriction does not apply to reproducing normal quotations with an appropriate citation.

Article Correction, Retraction, and Removal Policy

Each manuscript undergoes thorough review and proofreading before it is published to ensure the authenticity and accuracy of its content. However, circumstances may arise where an article needs to be corrected, retracted, or even removed.

Article Correction

If an authors discover an error in a published article, they should contact the journal as soon as possible. Typically, the corresponding author will be responsible for sharing the details of the error with the journal. All co-authors must agree on the correction.

The journal editor will review the proposed correction, together with any accompanying data or information, and determine the appropriate mechanism to correct the article. If the necessary corrections affect the study's results or conclusions, the Editor may consult the journal's editorial team before making a decision.

On rare occasions, the Publisher may need to correct an error made during the publication of an article. In this case, the Editor will notify the authors and post an erratum to correct the error.

Article retraction

A published article may be retracted to correct errors that are too extensive in the view of the Editor to publish a correction, or due to infringements of journal policies, such as multiple submission, bogus claims of authorship, plagiarism, fraudulent use of data, or the like.

In particular, a published article may be retracted in the following cases:

  • The Editor has clear evidence that the research findings are unreliable, either as a result of significant error (e.g., miscalculation or experimental error), or as a result of fabrication (e.g., of data) or falsification (e.g., image manipulation).
  • There is evidence of compromised peer-review or systematic manipulation of the editorial process.
  • The article is plagiarized in whole or in part.
  • Copyright has been infringed, or there is some other serious legal issue (e.g., libel, breach of privacy).
  • The article contains material or data that the authors were not authorised to publish.
  • There is evidence or material concerns of authorship being sold, identity theft, or fictitious authorship.
  • There is evidence of any other breach of the journal’s publishing policies (citation manipulation, conflict of interest, undeclared use of generative AI and AI-assisted technologies, etc).

The decision to retract is made by the Editor-in-Chief in consultation with the members of the Editorial Board after a detailed analysis of the evidence of the identified violation.

An unnumbered additional page with a retraction notice titled “Retraction: [article title]” signed by the Editor and, if appropriate, by the authors is added to the published article on the journal website. The original article is retained unchanged except for a watermark on the .pdf indicating on each page that it is “retracted.”

The Publisher removes the retracted article from the international reference and scientometric databases in which the journal is indexed, in accordance with the terms of the license agreements.

Article removal

Removal of an article will only occur if:

  • The article is defamatory or infringes others’ legal rights, and retraction is not a sufficient remedy.
  • There is a court order requiring the Publisher to remove the article.

In these circumstances, while the metadata (Title and Authors) will be retained, the article text will be replaced with a screen indicating that the article has been removed for legal reasons.

Digital Archiving Policy

The Publisher is committed to the permanent availability and preservation of published scholarly research. For this reason, the Publisher cooperates with journal content aggregators (EBSCO, J-Gate) and also maintains its own digital archive.

The Publisher stores all digital content (XML and PDF) of the Journal on a secure server accessible to the readers online. In the event of technical issues, the digital content will be restored from a backup stored by the Publisher.

Additionally, all digital content of the Journal is transferred to the Vernadskyi National Library of Ukraine's (VNLU) repository for storage. The VNLU is the country's primary research and information center that ensures the long-term preservation of the digital content of Ukraine's scientific journals.

Thus, in the event of unforeseen circumstances (e.g., the journal website is temporarily unavailable), readers will still have access to published articles through independent archives (EBSCO, J-Gate, Vernadskyi National Library of Ukraine).

Copyright for the Journal Website

The Journal website is the intellectual property of the Institute of Accounting and Finance (IAF), and its copyright is governed by Ukrainian law. At the same time, the authors retain the copyright for all published articles posted on the Journal website.

The IAF reserves the right to modify the content and terms of use of the Journal website, and to delete them. The IAF does not accept any liability for the information or the contents of other web pages to which the Journal website refers.