This statement sets out the ethical conduct of all parties involved in the act of publishing articles in the Journal Management, Accounting, and Wealth in Islamic Economic Affairs (MAWLA), including authors, editors, peer-reviewers and publishers. This statement is based on COPE's Best Practice Guidelines for journal editors.

A. Publication Ethics and Publication Malpractice Statement Publication of articles in MAWLA peer-reviewed journals is an important building block in the development of a coherent and respected Knowledge Network. This is a direct reflection of the quality of the author's work and the institutions that support it. Peer-reviewed articles support and embody the scientific method. Therefore, it is important to agree on the standards of ethical behavior expected for all parties involved in the act of publishing: authors, journal editors, peer reviewers, publishers, and the public.

B. Duties of the Author

• Authorship and Plagiarism: The authorship of the article should be limited to those who have made sufficient contributions to assume public responsibility for its content. These contributions include (a) conception and design, analysis and interpretation of the data, or both; (b) drafting the article or critically revising it for important intellectual content; (c) final approval of the version to be published; and (d) agreement to take responsibility for all aspects of the work by ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved.

• Originality: The author is responsible to ensure that the article is an original work and does not involve fraud, fabrication, or plagiarism. The article has never been published and is not being considered for publication elsewhere.

• Reporting Standards: The author of the original research report must present an accurate account of the work done as well as an objective discussion of its significance. The underlying Data must be accurately represented in the paper.

• Data Access and Storage: Authors may be required to provide raw data in relation to the paper for editorial review, and in any case should be prepared to retain such data for a reasonable time after publication.

• Multiple, Redundant, or Concurrent Publications: An author may not generally publish a manuscript that essentially describes the same research in more than one journal or major publication.

• Source Recognition: Proper recognition of the work of others should always be given. Authors should cite publications that are influential in determining the nature of the reported work.

• Disclosure and Conflict of Interest: All authors must disclose in their manuscripts any financial or other substantive conflicts of interest that may be construed to affect the outcome or interpretation of their manuscripts.

• Fundamental Errors: When an author discovers significant errors or inaccuracies in his own published work, the author is obliged to immediately notify the Journal editor or publisher and cooperate with the editor to revoke or correct the paper.

C. Editor Duties

• Publication Decision: Editors of peer-reviewed journals are responsible for deciding which articles submitted to the journal should be published. The validation of the work in question and its importance for researchers and readers should always encourage the decision.

• Fair Play: An editor should evaluate a manuscript for its intellectual content without regard to its author's race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy.

• Confidentiality: Any Editor and editorial staff may not disclose any information about submitted manuscripts to anyone other than the author in question, reviewers, prospective reviewers, other editorial advisors, and publishers, as appropriate.

• Disclosure and Conflict of Interest: Unpublished material disclosed in the submitted manuscript may not be used in the editor's own research without the written consent of the author. Privileged information or ideas obtained through peer review should be kept confidential and not used for personal gain.

D. Reviewer Duties

• Contribution to Editorial Decisions: Peer review helps editors in making editorial decisions and through editorial communication with authors can also help authors in improving papers.

• Timeliness: Any selected referee who feels ineligible to review research reported in a manuscript or knows that an immediate review is not possible, must notify the editor and disengage from the review process.

• Confidentiality: Any manuscript accepted for review should be treated as a confidential document. They should not be shown or discussed with others except as permitted by the editor.

• Standards of Objectivity: Reviews should be conducted objectively. Personal criticism of the author is inappropriate. The referee must clearly express his point of view with the arguments of the supporters.

• Source Recognition: Reviewers must identify relevant published works that have not been cited by the author.

• Disclosure and Conflict of Interest: Unpublished material disclosed in the submitted manuscript may not be used in the reviewer's own research without the written consent of the author. Reviewers should not consider manuscripts that have a conflict of interest resulting from competition, cooperation, or any other relationship.