Akuntansi dan Manajemen is committed to maintaining the integrity of the scholarly record. In accordance with the principles of the Committee on Publication Ethics (COPE) and DOAJ best practices, the journal will address errors or misconduct through the following mechanisms:

• Erratum/Corrigendum: For minor errors that do not affect the validity of the research (e.g., typographical errors, author name misspellings).
• Expression of Concern: Issued by the Editor-in-Chief while an investigation into potential misconduct is ongoing, to alert readers.
• Retraction: For major errors or misconduct that invalidate the article (see specific conditions below). Retraction notices will be clearly linked to the original article and explain the reason for retraction following COPE guidelines.

Articles may be retracted if they contain:

• Evidence of unethical research practices.
• Unreliable or fabricated data (data fabrication/falsification).
• Significant plagiarism or self-plagiarism.
• Redundant publication (previously published elsewhere without proper citation).
• Major errors that invalidate the conclusions.

Reporting and Investigation: Both authors and readers are encouraged to notify the Editor-in-Chief at bppstei@gmail.com of any issues that require correction. Reported errors will be investigated promptly by the Editor-in-Chief in consultation with the editorial board and, when necessary, with the authors' institutions. The investigation will follow COPE's flowcharts and guidelines.

The Editor-in-Chief has final authority in determining the appropriate course of action. All corrections and retractions are published in the journal's next available issue and are permanently linked to the original article.