AFRE (Accounting and Financial Review) strictly adheres to international standards regarding authorship and contributorship to maintain transparency, accountability, and publication ethics.
To qualify as an author of a manuscript submitted to AFRE, an individual must meet all four of the following criteria:
Substantial Contribution: Made substantial contributions to the conception or design of the study, or to the acquisition, analysis, or interpretation of accounting and financial data.
Writing and Critical Review: Drafted the manuscript or critically revised it for important intellectual content.
Final Approval: Approved the final version of the manuscript to be published.
Accountability: Agreed to be accountable for all aspects of the work in ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved.
All individuals who meet these four criteria must be listed as authors. Anyone who meets the first criterion must have the opportunity to participate in drafting or critically revising the manuscript and approving its final version.
Contributions that do not independently qualify an individual for authorship include, but are not limited to:
Securing research funding or grants.
Providing general administrative, departmental, or institutional supervision.
Assisting with data collection, technical formatting, language editing, or proofreading without substantial intellectual contribution to the manuscript's core ideas and analysis.
Individuals whose contributions do not meet all four criteria should not be listed as authors. Instead, they should be acknowledged in the Acknowledgments section of the manuscript, with their specific contributions clearly described.
All authors share collective responsibility for the integrity of the published work. Each author should understand their own contribution, be able to identify which co-authors were responsible for other specific parts of the work, and have confidence in the integrity of the contributions made by their co-authors.
The authors are collectively responsible for determining authorship and agreeing on the order in which their names appear on the manuscript prior to submission.
Changes in Authorship: Any request to add, remove, or rearrange author names after submission must include:
A clear explanation for the change.
Written confirmation (via email or signed agreement) from all listed authors, including the individual being added or removed.
The corresponding author acts as the primary contact between the authors and AFRE throughout the submission, peer review, and publication process.
Responsibilities of the corresponding author include:
Ensuring that all submission requirements, ethics declarations, and disclosures are complete and accurate.
Verifying that all listed authors meet the authorship criteria and have approved the final manuscript version.
Addressing editorial and peer-review inquiries promptly.
Remaining available post-publication to respond to scientific queries, reader feedback, or requests for supporting data and clarification.
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