Audit and Accounting Review (AAR), a bi-annual, peer reviewed, open access journal, dedicated to advancing knowledge and practices in the areas of Auditing, Accounting, Financial Management, Finance and other related fields. As part of the well-regarded UMT Journals consortium, AAR adheres to the comprehensive policies and guidelines established by UMT Journals to uphold the highest standards of academic integrity and publication ethics.

In this section, an overview of the policies encompassing manuscript submission, peer review processes, authorship criteria, ethical guidelines, copyright policies, and more is presented. These policies are designed to ensure fairness, transparency, and quality in every aspect of the journal's operations.

1. Scope
2. Author(s) Contributions/Credits Policy
3. Affiliation Policy
4. Citation Guidelines
4.1. Accurate and Complete Citations
4.2. Citing Previous Work Appropriately
4.3. Avoiding Plagiarism
4.4. Transparent Self-Citation
4.5. Correcting and Retracting Citations
4.6. Cross-Checking Citations
4.7. Citing Reliable Sources
4.8. Adhering to Copyright Guidelines
5. Conflict of Interest/Competing Interest Policy
5.1. Editorial Board Conflicts
5.2. Disclosure Process
5.3. Handling Conflict of Interest
5.4. Continuous Monitoring and Improvement
6. Author(s) Appeals
6.1. Appeal Process and Complaint Handling
6.2. Continuous Improvement
7. Corrections, Retractions, and Withdrawal Policy
7.1. Corrections Policy
7.2. Retractions Policy
7.3. Withdrawals Policy
8. Policy for Research Misconducts
8.1. Reporting Mechanism
8.2. Preliminary Assessment
8.3. Investigation Process
8.4. Investigation Findings and Outcomes
8.5. Corrective Actions and Sanctions
8.6. Appeals Process
9. Editors/Chief Editors Code of Conduct
9.1. Impartiality and Fairness
9.2. Confidentiality and Privacy
9.3. Editorial Independence
9.4. Transparency and Accountability
9.5. Ethical Standards and Integrity
9.6. Continuous Professional Development
10. Data Availability and Sharing Policy
10.1. Data Availability Statement
10.2. Open Data
10.3. Data Sharing Exceptions
10.4. Data Access Requirements
10.5. Reproducibility and Validation
10.6. Compliance Monitoring
11. Use of Figures, Tables, and Images in Articles
11.1. Copyright Compliance
11.2. Originality and Authenticity
11.3. Clarity and Appropriateness
11.4. Ethical Use of Images
11.5. Quality and Resolution
11.6. Consistency and Formatting
11.7. Permissions and Citations
12. Plagiarism Policy
13. Peer Review Policy
13.1. Role of Reviewers
14. Research Ethics Guidelines
14.1. Objective and Scope
14.2. Ethical Guidelines for Authors
14.3. Peer Review Process
14.4. Editorial Responsibilities
14.5. Compliance with Ethical Standards
14.6. Reporting and Investigation of Ethical Concerns
14.7. Education and Awareness
15. Harassment of Authors, Editors, and KRSS Team
15.1. Reporting Mechanism
15.2. Investigation Process
15.3. Support and Protection
15.4. Disciplinary Actions
15.5. Awareness and Training
15.6. Transparency and Accountability
15.7. Education and Training
16. Accessibility Policy
16.1. Open Access Statement
17. Digital Archiving Policy
17.1. Digital Object Identifiers (DOI)s
17.2. Archival Practices
17.3. Author Self-Archiving Policy
18. Copyrights and Permissions
18.1. Creative Commons Attribution License (CC By 4.0)
18.2. Promoting Collaboration and Knowledge Sharing
19. Registration of Trials and Systematic Reviews
19.1. Trial Registration
19.2. Systematic Reviews Registration
20. Subscription Policy
20.1. Terms and Conditions
21. Advertisement Policy

1. Scope

AAR is global in scope exploring issues in the subjects as enlisted here: Accounting, Auditing, Financial Management, and Finance. The journal covers a very wide range of areas and we welcome submissions from all over the world practitioners at all levels. AAR emphasizes on continuous professional excellence in research and application of theory to practice. The research includes analytical, empirical, experimental, and field study methods to address contemporary issues as well as external and internal questions in accounting, auditing, finance, taxation, economics, banking, Islamic banking, investments, capital markets, law, and other related disciplines.

2. Author(s) Contributions/Credits Policy

This policy aims to establish the criteria of authorship based on giving appropriate credit to individuals who have made significant contributions to a research article accepted for publication in UMT Journals. Authorship should be based on substantial contributions to the conception, design, execution, or interpretation of the research study. The authors detail their specific roles and contributions through the CRediT system. We appreciate your cooperation in maintaining clear and transparent authorship standards. Hence, all authors are required to meet the following criteria:

1. Substantial contributions to the conception or design of the work, or the acquisition, analysis, or interpretation of data.
2. Drafting or critically revising the article for intellectual content
3. Final approval of the version to be published.
4. Agreement to be accountable for all aspects of the work to ensure its accuracy and integrity

Authorship in the manuscript should reflect their relative contributions to the research study (practices may vary across disciplines). The following generic guidelines are as follows:

1. Main author, a researcher who made the most substantial contribution to the research (in practice and in writing), should be listed first.
2. Co-authors should be listed in descending order according to their relative contribution.
3. The designated corresponding author should be clearly identified assuming to be responsible for the communication with the journal and the readers.

In case of conflict of interest regarding authorship, the journal's Editor-in-Chief or a designated Senior Editor would undertake the discussion between the involved parties. The decision on authorship would be based on adherence to the criteria mentioned in this policy, such as fair assessment of contributions and consultation with appropriate experts when required.

Any changes in authorship, including additions, deletions, or rearrangements, after the article has been submitted for publication require the written consent of all concerned authors. Such changes should be communicated to the journal's editorial team promptly, and accompanied by a clear rationale for the modification. Such changes, if necessary, would be communicated to the editorial team even after the peer review process but before publication.

3. Affiliation Policy

Corresponding authors are requested to ensure that all authors have provided a comprehensive list of all pertinent affiliations for their research work.

• In case of transfer from the currently affiliated institution to another, an author may change their affiliation before the publishing of the manuscript. After the publishing process, affiliation would remain unchanged.
• In case of multiple affiliations authors are required to write their order of affiliation as primary, secondary, or tertiary institutions; however, it should not exceed ten affiliations at a time.
• The independent researchers should mention their independent status.

4. Citation Guidelines

UMT journals follow the citation guidelines of the Committee on Publication Ethics (COPE) and valuable recommendations for ensuring accurate and ethical citation practices. Some citation guidelines based on COPE rules are as follows:

4.1. Accurate and Complete Citations

• Authors should provide accurate and complete citations for all sources referenced in their research work.
• Include all necessary information, such as authors' names, article titles, journal titles, publication years, volume numbers, and page numbers.
• For online sources, researchers should include stable identifiers such as DOIs (Digital Object Identifiers) or URLs.

4.2. Citing Previous Work Appropriately

• Authors should cite relevant prior research works that have influenced or contributed to their research.
• Give credit to the original authors by including their work in the reference list or through proper in-text citations.
• Cite both published and unpublished works (with permission) that have significantly influenced the research or analysis.

4.3. Avoiding Plagiarism

• Authors must ensure that their citations accurately attribute ideas, data, and words to their original sources.
• Directly quote or paraphrase other works, while clearly indicating the original source.
• Use quotation marks for verbatim text and provide proper initial source.

4.4. Transparent Self-Citation

• Authors should avoid excessive or inappropriate self-citation that may appear biased or manipulative (See COPE guidelines related to text recycling).
• Self-citations should only be used when necessary to provide context or acknowledge previous related work.
• Self-citations should follow the same guidelines for accuracy and completeness as citations to other authors' works.

4.5. Correcting and Retracting Citations

• If errors or omissions are discovered in published articles, authors should promptly issue corrections or retractions.
• Corrections should be transparently communicated to the readers and publishers, including a clear explanation of the changes made to the original publication.

4.6. Cross-Checking Citations

• Authors should cross-check their references to ensure accuracy and verify that all cited sources are reliable and reputable.
• Pay attention to proper citation formats, such as APA, AMA, IEEE, or Chicago style, depending on the journal's requirements.

4.7. Citing Reliable Sources

• Authors should cite sources that are peer-reviewed, credible, or reliable. Such as scholarly journals, books, and conference proceedings.

4.8. Adhering to Copyright Guidelines

• Authors should respect copyright regulations and seek permission to reproduce copyrighted materials whenever required.
• Authors retain the copyright to their work while granting UMT Journals the right to publish the article under a specified license. This allows authors to maintain control over their intellectual property. Proper attribution and citation of sources, including authors' work, are crucial to respect the rights of creators and maintain the accuracy of scholarly communication.

5. Conflict of Interest/Competing Interest Policy

Conflict of interest policy is crucial for maintaining transparency, integrity, and unbiased decision-making in the publishing process. Henceforth, UMT journals would stick to the following policy in this regard:

• The purpose of this policy is to ensure that all individuals involved in the publishing process of UMT journals disclose and manage any potential or actual conflict of interest that may influence their objectivity, integrity, or decision-making.
• This policy applies to all individuals engaged in editorial roles, including editors, editorial board members and reviewers, authors, and staff members associated with UMT journals. A conflict of interest arises when an individual's personal, professional, financial, or institutional affiliations or relationships may influence their judgment, objectivity, or decision-making during the publishing process.
• Individuals involved in the publication process (authors, reviewers, editorial team) must disclose any potential or actual conflict of interest that includes but are not limited to, the following areas:

1. Financial relationships, such as employment, consultancies, stock ownership, or funding sources could create a conflict of interest.
2. Personal relationships, including familial, or other personal connections with the authors, reviewers, or editors could affect impartial decision-making.
3. Institutional affiliations or biases may influence the individual's judgment or create perceptions of bias.
4. Intellectual or professional conflict may impact the objectivity or fairness in the reviewing, editing, or publishing process decisions.

5.1. Editorial Board Conflicts

Members of the advisory board and guest editors are required to disclose potential conflicts of interest related to their roles. In cases where conflicts of interest are identified, advisory board members and guest editors may be excluded from decisions about manuscripts that pose conflicts.

5.2. Disclosure Process

• Authors are required to disclose any potential conflict of interest related to their research or funding sources in a specific section of the manuscript, as per the journal's guidelines (see Template attached for conflict of interest statement).
• Reviewers and editors must disclose any conflict of interest relevant to the manuscript assigned to them for the review process. They should promptly notify the journal's editorial office if any conflict of interest arise during the review process.
• Editorial board members should disclose any conflict of interest that may impact their decision-making or editorial duties.
• Staff members associated with UMT journals should disclose any potential conflict of interest that may apparently arise from their roles in the publishing procedures.

5.3. Handling Conflict of Interest

5.3.1. Review and Evaluation

Conflicts of interest are considered during editorial decision-making to ensure that the process remains unbiased and objective The disclosed conflict of interest would be reviewed by the journal's Editor-in-Chief or a designated Editor to determine their potential impact on the individual's ability to fulfill their responsibilities impartially.

5.3.2. Mitigation Strategies

Appropriate measures would be implemented to manage conflict of interest, which may include refusal from specific tasks, assignment to alternative reviewers or editors, or obtaining additional expert opinions.

5.3.3. Transparency

The journal would maintain transparency by clearly indicating any identified conflict of interest, either within the published articles or on the journal's website.

5.3.4. Confidentiality

The journal's editorial team would handle all disclosed conflict of interest with strict confidentiality, sharing information only with individuals directly involved in the evaluation and decision-making process.

5.4. Continuous Monitoring and Improvement

UMT Journals periodically review and update the conflict-of-interest policy to ensure its effectiveness and alignment with industry best practices. To manage conflicts of interest, UMT Journals uphold the principles of fairness, transparency, and the highest ethical standards in scholarly publishing.

6. Author(s) Appeals

The editorial staff of UMT journals consider all the issues of academic integrity, however, authors may not agree with the decision on any particular issue. This policy applies to all authors who have submitted manuscripts to UMT journals and wish to appeal a decision made by the journal's editorial team or lodge complain regarding the publication process.

Authors may file an appeal or complain if they believe that there has been a significant error or procedural irregularity in the review or publication process, including; however, not limited to the following grounds:

• Inadequate or biased peer review.
• Unfair treatment or discrimination.
• Allegations of plagiarism or academic misconduct.
• Procedural errors during the submission or review process.
• Misinterpretation or misapplication of the journal's guidelines or policies.

6.1. Appeal Process and Complaint Handling

Authors must contact the journal's editorial team within fifteen days of the decision or incident, explaining the grounds for their appeal or complaint in a formal letter or Email. Their appeal would be reviewed by the Editor-in-Chief or Editor for validity and the appropriate course of action. An independent reviewer would be appointed for the re-evaluation and investigation of valid appeals/complain. The concerned decision would be informed to the author within a reasonable timeframe, which may include one of the following outcomes:

• Uphold the original decision.
• The previous review may be null and void based on the decision of the independent reviewer's assessment.
• Offer an opportunity for a revised submission or re-review.
• Provide an apology or explanation for any procedural errors.
• Other appropriate actions as determined by the Editor-in-Chief.
• Authors cannot challenge the final decision of Editor-in-Chief.

6.2. Continuous Improvement

All appeals and complains would be treated with strict confidentiality and the reviewers involved would be selected based on their expertise and impartiality. Personal information would be handled in accordance with relevant privacy laws and regulations. This framework ensures that problems are addressed promptly, somewhat, and in a manner that upholds the integrity of the editorial process and the reputation of the journals.

7. Corrections, Retractions, and Withdrawal Policy

UMT journals adhere to COPE guidelines and best practices for scholarly journals to handle corrections, retractions, and withdrawals. Some general principles and salient features are highlighted below:

7.1. Corrections Policy

• Corrections would be promptly considered and addressed by the UMT journal when errors, inaccuracies, or ambiguities are identified in published articles.
• Authors are encouraged to inform the journal about any errors promptly.
• Corrections would clearly indicate the nature of the error and provide accurate information to rectify the mistake.
• Corrections would be published as an erratum or corrigendum, clearly linked to the original article.
  • The journal would ensure the visibility of corrections to readers by prominently displaying them on the website and providing appropriate metadata updates.

7.2. Retractions Policy

• Retractions would be issued when articles are found to be seriously flawed, contain fraudulent data, or involve ethical misconduct.
• Retractions would be accompanied by a detailed explanation, clearly stating the reasons for retraction, including the nature of the misconduct or flaws identified.
• Retracted articles would be clearly labeled as retracted, with a notice prominently displayed on the article page and a visible watermark indicating its retracted status.
• Retracted articles would remain accessible for transparency purposes; however, the full retraction notice would be prominently displayed to alert readers.
• The journal would inform indexing services and databases about the retraction and request appropriate updates.

7.3. Withdrawals Policy

• Authors can request article withdrawals before their publication and their requests would be contemplated based on valid reasons, such as significant errors discovered or unforeseen circumstances.
• The journal would assess withdrawal requests based on the stage of publication and the impact on the scholarly record.
• Withdrawn articles would be clearly labeled as withdrawn (applicable only for those articles whose abstracts have been published online) and a notice would be displayed on the website of the journal.

8. Policy for Research Misconducts

Policy for research misconduct in a journal is aligned with the guidelines provided by COPE (Committee on Publication Ethics). Research misconduct, including; however, is not limited to fabrication, falsification, plagiarism, duplicate publication, data manipulation, and other forms of unethical research practices.

8.1. Reporting Mechanism

• A confidential and accessible reporting mechanism for individuals to report suspected research misconduct would be ensured.
• Prompt reporting would be encouraged for misconduct and to protect whistleblowers from retaliation.

8.2. Preliminary Assessment

• A preliminary assessment of reported misconduct to determine if further investigation is warranted.
• The credibility of the allegations and the availability of evidence would be assessed.

8.3. Investigation Process

• An unbiased investigation for substantiated allegations of research misconduct would be conducted.
• An investigative committee with expertise in research integrity and ethical practices would be constituted.
• Confidentiality and impartiality throughout the investigation process would be ensured.

8.4. Investigation Findings and Outcomes

• Investigation findings and outcomes to the relevant parties in a timely and transparent manner.
• A clear rationale would be provided for the decisions made and ensured based on the evidence gathered during the investigation.

8.5. Corrective Actions and Sanctions

• Appropriate corrective actions and sanctions would be determined based on the severity and nature of the research misconduct.
• Actions can include issuing formal corrections or retractions, publishing expressions of concern, notifying relevant institutions or funding bodies, and imposing publication bans.

8.6. Appeals Process

• Accused may appeal to address concerns or conflicts raised by the committee to Rector regarding the investigation process or outcomes.
• It would be ensured that the appeals process is fair, transparent, and conducted by independent individuals or committees.

9. Editors/Chief Editors Code of Conduct

9.1. Impartiality and Fairness

• To ensure fair and unbiased treatment of all submitted manuscripts irrespective of the authors' backgrounds, affiliations or personal conflict.
• The decisions about the submitted manuscript must be solely on merit considering the quality, relevance, and contribution to the field.
• Editor avoids to involve in the decision-making process if there are any conflicts of interest.

9.2. Confidentiality and Privacy

• Confidentiality of the manuscript including the anonymity of the authors and reviewers would be ensured by the editor (except for the editorial team and the individuals involved in the publication process).

9.3. Editorial Independence

• Editorial independence and integrity should be maintained by the editor. It must be ensured that the journal is free from any undue interference (of individuals, organizations, or commercial interests).
• The decisions about the submitted manuscript must be solely on academic and scientific principles to avoid political, financial, or personal pressures.

9.4. Transparency and Accountability

• Editors should provide clear and transparent guidelines to authors and reviewers regarding the journal's policies, submission process, and peer review procedures.
• Editors should communicate their decisions to authors in a timely manner, providing constructive feedback, and clear explanations for any editorial rejections or modifications required.
• Complains, appeals, and concerns of authors and reviewers regarding the editorial process must be addressed by the editors.

9.5. Ethical Standards and Integrity

• Editors uphold high ethical standards, promote responsible conduct of research, and publications.
• Editors would be vigilant in identifying and addressing any potential ethical issues, such as plagiarism, data fabrication, or conflicts of interest, by following the appropriate guidelines and procedures.
• Editors would take appropriate actions, including corrections, retractions, or sanctions, when ethical misconduct is identified in published articles.

9.6. Continuous Professional Development

• Editors would stay updated with the latest developments in their field and maintain their professional competence by participating in relevant training, workshops, and conferences.
• Editors would strive to improve the quality and impact of the journal by actively seeking and implementing best practices in scholarly publishing and editorial management.

10. Data Availability and Sharing Policy

10.1. Data Availability Statement

• UMT journals may request authors to include a data availability statement (see Template for reference) in their manuscripts.
• The data availability statement should clearly indicate whether data would be openly available or under specific restrictions.
• If data are openly available, authors should specify where the data can be accessed (e.g., repository, website, and supplementary materials).
• If data are restricted, authors should provide justification for the restrictions and specify the conditions under which access can be granted.

10.2. Open Data

• Journals encourage authors to make their data openly available whenever possible, ensuring that the data are findable, accessible, interoperable, and reusable (FAIR principles).
• Authors are encouraged to deposit their data in recognized and trusted repositories or archives.
• The use of data citation practices to ensure proper attribution of datasets is encouraged.

10.3. Data Sharing Exceptions

• UMT journals acknowledge the situations where data sharing must be prohibited that may include legal (intellectual property rights) or ethical restrictions (confidentiality and privacy).
• In such cases of exceptions, a clear explanation of the reason must be shared in the data availability statement.

10.4. Data Access Requirements

• UMT journals are requesting authors to provide metadata, documentation, or data access agreements for restricted data.
• UMT journals encourage authors to provide detailed descriptions of data collection, processing, and analysis methodologies to enhance transparency and reproducibility.

10.5. Reproducibility and Validation

• UMT journals require reproducibility of the findings by encouraging authors to share the necessary data and code.
• Information regarding data validation processes (quality control) should be provided by the authors along with potential limitations of the data.

10.6. Compliance Monitoring

• UMT journals ensure authors’ compliance with data availability and sharing policies.
• Compliance with data availability and sharing policies can be ensured by reviewers and editors.

11. Use of Figures, Tables, and Images in Articles

UMT journals would follow a policy for the use of images, Tables, and Figures in articles to ensure consistency, quality, and ethical standards in visual representations.

11.1. Copyright Compliance

• Adherence to copyright laws and permission for copyrighted material (images, Tables, Figures, and data) is mandatory.
• Copyright material (if used in the manuscript) must be cited properly in the manuscript.

11.2. Originality and Authenticity

• Data, Tables, images, and Figures (other than the reuse of copyright material) presented in the manuscript must be original, authentic, and accurate.
• Any modifications of Figures, images, and Tables should be clearly disclosed and justified.
• Use of manipulative and misleading data is strictly prohibited.

11.3. Clarity and Appropriateness

• Tables and Figures/images should be relevant to the manuscript, which means that these are essential for a better understanding of the research
• Tables/Figures should be numbered in chronological order with appropriate titles. These must be referenced within the text to facilitate the further understanding.
• Clarity of the Figures and images must be ensured by the authors. Images/Figures should have appropriate labels (in the case of graphs), presented as a group (if the Figure is a collection of images).

11.4. Ethical Use of Images

• Consent would be obtained from the research participants who are identifiable in photographs or images.
• Avoid the use of offensive, discriminatory, inappropriate images or Figures.

11.5. Quality and Resolution

• Authors should provide high-quality images and Figures with sufficient resolution to maintain an article’s clarity and readability.
• Low-resolution images or Figures that compromise the understanding of the content should be avoided.

11.6. Consistency and Formatting

• Authors would follow the journal's guidelines and formatting requirements for the proper presentation of images, Tables, and Figures. (Word Template)
• Consistent formatting would be maintained across all articles published in the journal to ensure a cohesive and professional appearance.

11.7. Permissions and Citations

• Authors would provide appropriate permissions and citations for all images, Tables, and Figures used from external sources, including citing the original source and complying with any licensing requirements.

12. Plagiarism Policy

We place a strong emphasis on the value of originality in order to uphold the integrity of the research published in UMT Journals. All submitted articles must be the author’s original work and should not have been previously published or simultaneously submitted anywhere else for publication.

• UMT journals would strictly adhere to the plagiarism guidelines given by the Higher Education Commission of Pakistan. https://www.hec.gov.pk/english/services/faculty/ Documents/Plagiarism/Plagiarism%20Policy.pdf
• UMT Journals employ plagiarism detection tools and thorough editorial review processes to identify and address originality-related issues, including plagiarism and self-plagiarism. Authors must carefully review and revise their work to ensure originality before submitting it to UMT Journals.
• In cases where AI-generated content is used, authors should indicate the involvement of AI tools and provide details about the tools used. Transparency about the extent of AI involvement ensures that the contribution of human researchers is accurately represented. UMT Journals recognize the educational value of AI tools in research. Articles that provide insights into the use of AI in research methodologies are encouraged. (See: Authorship and AI tools by COPE)

13. Peer Review Policy

Peer reviewers evaluate the adherence to reporting guidelines to assess the manuscript's quality and credibility. For editorial appropriateness, the Editor-in-Chief would assign any editor to evaluate the scope and desk review the accepted manuscript to access its technical correctness. After assessing minimum editorial standards and aligning with the journal's scope, the manuscript would be sent for a peer review process in which the policy of double-blind peer review would be strictly followed. We have adopted a double-blind peer review model to maintain objectivity, minimize bias, and uphold the highest standards of academic integrity. In the double-blind peer review process, both the authors and the reviewers remain anonymous to each other. The Chief Editor/ Editor reserve the right to reject the manuscript at any stage. However, the author would be given the due right of appeal.

13.1. Role of Reviewers

Reviewers are responsible for critically analyzing the assigned research article based upon their relevance in the field and scope of the journal. The feedback must be constructive, honest and respectful. For more details, follow the COPE guidelines for peer review.

14. Research Ethics Guidelines

UMT journals promote integrity, transparency, and responsible conduct of research by following certain rules (For Details see COPE and UMT research ethics policy here).

14.1. Objective and Scope

The objective of the research ethics policy for UMT journals is the commitment to upholding the highest ethical standards in research and publication. It is among the crucial responsibility of the authors, reviewers, editors, and the journal itself to adhere to it completely.

14.2. Ethical Guidelines for Authors

• All the authors are required to adhere the ethical principles in conducting research, ensuring the protection of human subjects, animals, and the environment.
• All the authors must ensure informed consent, confidentiality, and proper handling of data, including compliance with relevant legal and ethical regulations.
• Studies involving human subjects should receive approval from an appropriate Institutional Review Board (IRB) or ethics committee. Authors should provide detailed information about their manuscripts' ethical considerations, consent process, and approval.
• The ethical treatment of animals in research is paramount. Authors conducting research that involves animals should adhere to established guidelines for animal welfare and fair treatment. Animals should be treated with the least possible stress or harm during studies.
• Our emphasis is on the originality, accurate reporting, and citation of original sources to avoid plagiarism and self-plagiarism.
• UMT journals encourage authors to disclose any potential conflict of interest that may influence their research or its interpretation.

14.3. Peer Review Process

• All the reviewers are requested to conduct fair and unbiased evaluations of submitted manuscripts, ensuring confidentiality, and to avoid of conflict of interest.
• All the reviewers are requested to provide constructive feedback, identify any ethical concerns, and report suspected misconduct or data manipulation.
• All the reviewers are requested to maintain transparency in the peer review process, especially in the double-blind review practices.

14.4. Editorial Responsibilities

• Editors would ensure the ethical conduct of the journal.
• Editorial team would be independent, transparent, and unbiased in their decision-making regarding any manuscript’s evaluation and selection.
• KRSS team with the guidance of editors would handle allegations of misconduct, such as plagiarism, fabrication, falsification, or any other unethical practices.
• The decisions of the committee would be final for corrections, retractions, or expressions of concern when ethical issues are identified post-publication.

14.5. Compliance with Ethical Standards

• Authors are required to comply with relevant ethical standards, guidelines, and regulations, including obtaining appropriate approvals and permissions.
• Authors are requested to provide details of ethical considerations, approvals, and informed consent in their manuscripts.
• International ethical guidelines, such as the Declaration of Helsinki for medical research involving human subjects or the ARRIVE guidelines for animal research would be ensured.
• When conducting research on plants, it is essential for authors to uphold conservation ethics and consider the ecological impact of their methods. This includes utilizing sustainable collection and cultivation techniques and carefully considering the effects on plant populations and the surrounding ecosystems.

14.6. Reporting and Investigation of Ethical Concerns

• All violations of academic integrity would be reported to the concerned editors, UMT Research Ethics Committee or Rector UMT.
• All the reported ethical issues would ensure fairness and due process.

14.7. Education and Awareness

KRSS conducts various workshops on academic integrity and invites all the stakeholders to improve quality research. Authors, reviewers, and editors must stay updated on ethical guidelines, best practices, and developments in their fields, respectively. Moreover, KRSS team organizes various training programs for the researchers to achieve skillful excellence and professional development in their respective learning environments.

15. Harassment of Authors, Editors, and KRSS Team

Addressing harassment is crucial for maintaining a safe and respectful environment within the journal’s working team and protecting the well-being of authors, editors, and the journal’s production team. UMT journals would follow in true letter and spirit the harassment policies of the Higher Education Commission (HEC), Pakistan and the University of Management and Technology.

The salient features of this policy are as follows:

• Harassment in all forms (verbal, written, online, discrimination, bullying) is condemnable and UMT journals follow a clear statement about it.
• The statement further emphasize that harassment is intolerable in any form
• and the individuals associated with journals (author, editors, reviewers, and production team) have a basic right to work in a safe and harassment-free environment.

15.1. Reporting Mechanism

• Reporting mechanism ensures confidentiality and accessibility for reporting harassment.
• The complains can be forwarded to a designated contact person (journal’s editor/senior editor) or a harassment handling committee.

15.2. Investigation Process

• See UMT harassment policy for the overview of the investigation process, which ensures confidentiality and respect an individual’s privacy.
• To ensure objectivity in the investigation process, the journal should involve external experts or advisors, if required.

15.3. Support and Protection

• It would be ensured that the victims of harassment have access to resources for assistance and counselling.
• Protective and preventive measures would be taken to further prevent any kind of harassment (such as anonymity and strict disciplinary actions).

15.4. Disciplinary Actions

• The appropriate disciplinary actions for the individuals found responsible for harassment may include, however, are not limited to sanctions, warnings, removal from the editorial roles, or legal consequences. These actions depend on the severity of the harassment or action of the accused.

15.5. Awareness and Training

• Training sessions and awareness programs would be organized by KRSS on a regular basis to educate the individuals associated with the journal about harassment, its impacts, and its preventive measures.
• These trainings would extensively cover diversity and inclusion, respectful communication, and preventive techniques related to harassment behaviors.

15.6. Transparency and Accountability

• Transparency would be ensured by publicly stating the harassment policy and by updating the policy and procedures when required.
• To ensure accountability, regular updates regarding the progress, and outcomes of harassment investigations would be provided.

15.7. Education and Training

• Department of Knowledge and Research Support Services (KRSS) would provide workshops and training programs to individuals involved in the publishing process to enhance their understanding of conflict of interest, disclosure, and proper management.

16. Accessibility Policy

UMT Journals ensure that our content is accessible to all readers, regardless of their abilities or circumstances. UMT journals are committed to enhance the accessibility of published research work by using the Open Journal System (OJS). In this regard, journals upload HTML versions (that are search engine optimized) along with their pdf versions. By doing so, the published articles can be easily accessible to all users. We welcome feedback from users regarding accessibility concerns. This feedback helps us identify areas for improvement and enhance the accessibility of our platforms.

16.1. Open Access Statement

UMT journals follow an Open Access approach, which means that articles published in the journals are freely available to readers without any access restrictions. Researchers are allowed to print any of the online published articles, however, the printing of full versions by organizations/ publishers is strictly prohibited. Open access ensures that research findings are accessible to researchers, educators, policymakers, and the public, regardless of geographical location or institutional affiliation

17. Digital Archiving Policy

To ensure the availability of published articles, UMT journals store the digital archives of published material, which would be available for the readers at any time. For this purpose, UMT journals archived the research articles on the internet and on Preservation Networks (CLOCKS) regularly. Moreover, metadata is compatible with the repository services for better preservation. Lastly, the UMT server regularly self-archives the data associated with UMT Journals.

17.1. Digital Object Identifiers (DOI)s

Digital Object Identifiers (DOI)s are also assigned to the journals/articles for better archiving. DOIs ensure that citations to published articles remain accurate and retrievable over time.

17.2. Archival Practices

Published articles and associated metadata are archived in reputable digital repositories and preservation systems such as LOCKSS, Internet Archive, and PKP Preservation Network (PN). Articles are stored in formats that ensure readability and accessibility, and accompanying metadata are preserved to maintain contextual information. Archiving practices are designed to provide content availability for the foreseeable future, guarding against technological changes and obsolescence.

17.3. Author Self-Archiving Policy

UMT journals encourage the display of published work on personal websites, social media handles, as well as, in institutional repositories to increase the data analytics of articles.

18. Copyrights and Permissions

UMT Journals are dedicated to fostering knowledge sharing, collaboration, and responsible use of published content. To facilitate these principles, UMT Journals publish articles under specific licenses that define how readers, researchers, and the broader community can use, share, and build upon the published work. Authors retain the copyright to their work while granting UMT Journals the right to publish the article under a specified license.

18.1. Creative Commons Attribution License (CC By 4.0)

UMT Journals publish articles under Creative Commons (CC) licenses, embracing the open-access philosophy that promotes unrestricted access to scholarly content. All articles published by UMT journals are licensed under Creative Commons Attribution License (CC By 4.0) which allows others to distribute, remix, adapt, and build upon the work, even for commercial purposes, provided proper attribution is given to the original authors. Hence, authors reserve the copyrights of their manuscripts, however, UMT journals may distribute printed copies of all the journals with certain subscription fees. The publication may include general descriptive names, trade names, and trademarks, which may be protected by relevant laws and regulations. Moreover, the information in the journal is believed to be true and accurate at the time of publication, however, neither author nor publisher can be held responsible for any errors or omissions. The published material is the sole responsibility of the author, and UMT would not be responsible for any published content.

18.2. Promoting Collaboration and Knowledge Sharing

By publishing under CC licenses, authors contribute to disseminating knowledge, allowing others to access, reuse, and build upon their work freely. UMT Journals' commitment to CC licenses aligns with the principles of open science, encouraging collaboration, innovation, and the advancement of scholarship.

19. Registration of Trials and Systematic Reviews

UMT Journals recognize the significance of research transparency, accountability, and comprehensive reporting. To promote these principles and enhance the quality of published work, UMT Journals require the registration of clinical trials and systematic reviews in recognized public databases.

19.1. Trial Registration

To enhance transparency and reduce bias in clinical research, authors of clinical trials must register their problems in a recognized public database before enrolling participants. Registration information, including the trial protocol and primary outcomes, should be provided within the manuscript.

Clinical trials must be registered in public, accessible trial registries recognized by organizations such as WHO's International Clinical Trials Registry Platform (ICTRP) or clinicaltrials.gov. Clinical trials conducted in Pakistan must adhere to the guidelines and regulations set forth by the Drug Regulatory Authority of Pakistan (DRAP) and other relevant regulatory bodies.

19.2. Systematic Reviews Registration

Systematic reviews and meta-analyses play a crucial role in evidence-based research. Authors conducting these studies should register them in an appropriate database to promote transparency and prevent duplication of effort. This registration should clearly outline the study's objectives and methodology. Systematic reviews should be registered in specialized systematic review registries, such as PROSPERO or similar platforms.

20. Subscription Policy

We offer a subscription of the print version of our journals at very nominal price. We would be happy to answer any concerns regarding the subscription. Feel free to contact at [email protected] for the subscription.

20.1. Terms and Conditions

• All UMT journals are Open Access (OA) and have the Creative Commons Attribution 4.0 International (CC BY 4.0). The material on the journals’ website is partially or fully accessible/readable without any charges. Prints can be obtained only for research/academic purpose.
• Subscription charges are being introduced only for printed copies, and are not applicable to online subscription.
• UMT journals reserve the right to change or amend the subscription policy.
• The receipt of subscription fee will be acknowledged through a letter.
• The non-refundable subscription fee is required to be paid in advance through cheque/demand draft/bank transfer payable to the specific UMT account only. Payment into any personal account is not permitted. Currently, no agent is working as a third party for the subscription.
• Inland postal charges are part of the subscription, while shipment charges are required for international subscribers.
• Claims for loss of any issue will not be entertained in case of incomplete address or change in address without prior intimation.
• UMT journals maintain postage record which can be shared on demand.

Subscription Period	1 Year	2 Years	3 Years
Amount	PKR 12000	PKR 20000	PKR 30000

Note. 33% discount offer for group subscription in first year. Please fill the form complete the subscription process.

21. Advertisement Policy

UMT Journals maintain a clear stance on advertisements within our publication platforms. We do not accept or publish advertisements on the journal's websites. This policy is upheld to ensure the integrity, focus, and credibility of our content, promoting a scholarly and unbiased environment for readers, authors, and the academic community. The absence of advertisement aimed to maintain the following.

• To maintain editorial independence and prevent any influence that commercial interests might have on scholarly content.
• To enhance the clarity and credibility of the content. Readers can engage with the content without interruptions or distractions, ensuring a seamless reading experience.
• To reinforce the ethical principles of unbiased reporting, promoting research accuracy and transparency.
• To create an environment conducive to scholarly exchange and engagement.

Adhering to a strict no-advertisement policy, UMT Journals is committed to providing a trustworthy, credible, and focused platform for disseminating high-quality research.