ISSN 2307-9878 (Print)
ISSN 2518-1181 (Online)
DOI 10.33146/2307-9878

Editorial Policies

Oblìk ì fìnansi has some policies that have been elaborated according to the progressive international practices and the Code of conduct and best practice guidelines for journal editorsdeveloped by COPE (Committee on Publication Ethics). Please read through the policies below to familiarize yourself with our standard  practices and rules.

Publication Ethics
Plagiarism Policy
Open Access Policy
Privacy Policy
Publisher Copyright Policy
Archiving Policy
Liability for contents

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

Articles are evaluated by a blind peer-reviewed process, and all comments from the Reviewer about the specific article are kept only between parties involved in the act of publishing: the journal editors, the authors, and the peer reviewers. For this reason, it is necessary to agree upon standards of expected ethical behavior for stakeholders previously mentioned.

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 Unpublished manuscripts must not be used for any purpose by Editors and must be kept strictly confidential from third parties.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 Creative Commons Attribution Non-Commercial 4.0 International Public 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. However, authors must transfer copyrights associated with commercial use to the Publisher.

The authors agree to the terms of this Copyright Notice, which will apply to this submission if and when this journal publishes it. Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, it will not be published elsewhere in the same form, in English or any other languages, without the written consent of the Publisher.

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.

Journal uses the Double-blind 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.

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.

Articles submitted for publication in Oblìk ì fìnansi are checked by all accessible means to prevent plagiarism. Checking for plagiarism is carried out using the tools of the StrikePlagiarism platform and the base of Ukrainian dissertations (additionally for articles by Ukrainian authors).

All authors are responsible for articles published by the Institute of Accounting and Finance. Hence, each author's responsibility is to ensure that articles submitted to Oblìk ì fìnansi attain the highest ethical standards concerning plagiarism.

To inform the Publisher of alleged plagiarism, send an email to the Editor of the journal. The following is the minimum information required for the Institute of Accounting and Finance to initiate a plagiarism investigation:

a) The names and contacts of the person(s) making a claim and their relationship to the allegation (e.g., author of plagiarized work, reviewer, or editor of plagiarizing work).

b) A citation to the original article(s) (article title, author, publication title, date of publication).

c) A citation to the alleged plagiarizing article.

d) Indication of specific pages, sections, paragraphs in each work alleged as evidence of the plagiarism.

Once the investigation has been completed, the Editorial Board, based on a recommendation from the Editor, will determine the penalties to be imposed depending on the type of plagiarism.

All aspects of an investigation will be treated with the utmost regard for confidentiality. The names and contacts of the person(s) making a claim and their relationship to the allegation (e.g., author of plagiarized work, reviewer, or editor of plagiarizing work) will be kept confidential and used only for the purpose and duration of the investigation.

Once a decision has been reached, it will be communicated to all parties immediately by the Editor. If plagiarism has been found, all parties will be informed of the penalties and the actions that will be taken.

When plagiarism has been found to have occurred, the Institute of Accounting and Finance will take the actions listed below as determined by the type of plagiarism.

The Publisher will inform the Department Chair, Dean, or supervisor of the authors of the finding of plagiarism.

The authors will be asked to write a formal letter of apology to the authors of the plagiarized article, including an admission of plagiarism.

If the article has appeared in the press, the Publisher will post a Notice of Plagiarism based on the own investigation and remove access to the full text. The article itself will be kept in the database for future research or legal purposes.

If the article is under submission, the article can be automatically rejected by the Editor-in-Chief without further revisions and without any further plagiarism investigation. In addition, a letter of warning will be sent by the Editor-in-Chief to the authors with a copy of the Journal Policy and Procedures on Plagiarism.

Should the authors refuse to comply with the above (e.g., if they refuse to write a formal letter of apology) or if it is determined during the plagiarism investigation that there have been multiple violations of any of the above forms of plagiarism by the same authors, Oblìk ì fìnansi retains the right to impose further sanctions such as automatic rejection of all current and future submissions for some extended period.

Open Access Policy

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

The definition of Open Access introduced in the original BOAI:

By “open access” to [peer-reviewed 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 appropriately acknowledged and cited.

The Journal aims to promote the development of global Open Access to scientific information and research. The Publisher provides copyrights of all online published articles (except where otherwise noted) for the free use of readers, scientists, and institutions (such as a link to the content or permission for its download, distribution, printing, copying, and reproduction in any medium, except change of contents and commercial use), under the terms of the Creative Commons Attribution Non-Commercial 4.0 International Public License (CC BY-NC). The license provided the original work is cited. Written permission is required from the publisher to use its contents for commercial purposes.

Oblìk ì fìnansi provides immediate open access to its content on the principle that making research freely available to the public 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 immediately released in open access format (no long waiting periods).

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.

According to the Author's Agreement you sign, 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.

Publisher Copyright Policy

Institute of Accounting and Finance is the publisher of Oblìk ì fìnansi. All articles are published and distributed under the terms of the Creative Commons Attribution Non-Commercial 4.0 International Public License (CC BY-NC). A human-readable summary for the CC BY-NC 4.0 is available here.

Authors retain the copyright of their work for all articles published in Oblìk ì fìnansi. All work submitted to Oblìk ì fìnansi implies that it presents original, unpublished work of authors, 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. The corresponding Author, on behalf of all authors of the manuscript, will be required to sign and submit a completed Author's Agreement Form

Archiving Policy

Journal's Publisher allows self-archiving of published articles through open access policy after publishing an article in Oblìk ì fìnansi. 

Authors can archive publisher’s version/PDF to personal or institutional repositories or libraries anytime without requiring permission from the journal or publisher, provided that correct citation details are given.

The Institute of Accounting and Finance submits the Journal's content to Vernadsky National Library of Ukraine for digital archiving for long-term digital preservation to digitally preserve all published scholarly content. Furthermore, the Institute of Accounting and Finance commits to submit the metadata of Oblìk ì fìnansi to institutional repositories such as RePEc, DOAJ, EBSCO, J-Gate, EuroPub. This is to make sure that the published scholarly content by the Institute of Accounting and Finance remains available to the community despite discontinuation of journal or any accidental loss of journal data in its archival records. The Institute of Accounting and Finance has further made sure that the metadata of the Oblìk ì fìnansi is compliant to repository services, and their digital crawlers may regularly collect it for record and preservation.

Liability for contents

Oblìk ì fìnansi reserves the right to modify the website's contents and terms of use and delete them. The Journal does not accept any liability for the information or the contents of other web pages to which it refers.