Disclaimer

Journal of Accounting and Management (JAM)  |  e-ISSN 3048-345X

1. Author Responsibility

Authors are responsible for the accuracy, originality, lawful use, ethical conduct, analysis, conclusions, citations, permissions, authorship, competing-interest disclosures, and research-data statements in their work. Authors must promptly notify JAM when they discover a material error or integrity concern.

2. Journal and Publisher Responsibility

JAM applies editorial screening, peer review, publication-ethics procedures, and post-publication controls in good faith. The journal and publisher do not guarantee that peer review will identify every error, omission, undisclosed conflict, or act of misconduct. This disclaimer does not remove JAM's responsibility to assess credible concerns and, where warranted, correct the scholarly record through a correction, Expression of Concern, retraction, or other proportionate notice.

3. No Professional Advice

JAM content is published for scholarly and educational purposes. It is not a substitute for professional accounting, audit, tax, investment, financial, management, legal, regulatory, medical, or other advice tailored to a particular person or organization. Readers are responsible for evaluating relevance, current law and standards, methods, limitations, and risks and for obtaining qualified advice where appropriate.

4. Use of Published Information

Readers use methods, findings, software, instruments, recommendations, and other article content at their own professional judgment and risk. JAM is not responsible for a decision, transaction, loss, injury, or consequence arising solely from reliance on content without appropriate independent evaluation. Nothing in this statement excludes a responsibility that cannot lawfully be excluded.

5. Currency, Corrections, and Version of Record

Knowledge, professional standards, laws, data, and external resources may change after publication. Readers should consult the article landing page and DOI to identify the Version of Record and any correction, Expression of Concern, retraction, or update. Archived, downloaded, or third-party copies may not display the latest notice.

6. External Links and Third-Party Services

Links to external websites, repositories, datasets, profiles, indexing services, or tools are provided for reference and convenience. JAM does not control their security, availability, accuracy, privacy practices, or later content. A link does not constitute endorsement. Users should verify the destination and applicable terms before submitting information, downloading files, or making a payment.

7. Trademarks and Third-Party Material

Product names, trademarks, company names, logos, images, datasets, and other third-party materials remain subject to the rights and notices of their owners. Their appearance does not imply sponsorship or endorsement. The article's Creative Commons license does not override a separate rights notice attached to third-party material.

8. Advertising and Commercial Influence

Editorial decisions must remain independent of author fees, sponsorship, advertising, institutional status, commercial relationships, and potential revenue. Any approved advertisement or sponsorship must be clearly distinguishable from editorial content and does not constitute endorsement by JAM.

9. Rights and Licensing

Copyright ownership, permitted reuse, attribution, ShareAlike requirements, repository use, and third-party material are governed by the separate Copyright and Licensing Policy. This Disclaimer does not reduce or expand the rights granted by the applicable license.

10. Reporting a Concern

A reader who identifies a significant error, unsafe or unlawful content, undisclosed competing interest, rights concern, privacy issue, or possible misconduct should report the article title, DOI or URL, specific concern, location in the article, and supporting evidence through the official contact page. JAM will route the report under the relevant policy and preserve confidentiality where reasonably possible.

11. Policy Boundary

This Disclaimer explains the allocation and limits of responsibility. It does not replace the Publication Ethics, Copyright and Licensing, Privacy, Corrections, Expressions of Concern, Retraction, or Appeals and Complaints policies.