ACCOUNTING, FINANCE, AUDITING, TAXATION

Data Availability Policy

ACCOUNTABILITY requires, as a condition for publication, that data supporting the results in the paper should be archived in an appropriate public archive. ACCOUNTABILITY recommends the Harvard Dataverse, which is free and open to all researchers worldwide to share, cite, reuse and archive research data. Data are important products of the scientific enterprise, and they should be preserved and usable for decades in the future. Authors may elect to have the data publicly available at time of publication. Exceptions may be granted at the discretion of the editor, especially for sensitive information such as human subject data or the location of endangered species. Any exceptions should be documented in a statement in the public article. (Adapted from Joint Data Archiving Policy (JDAP)). As of June 26, 2020, Jurnal Accountability has been integrated the system with Scientific National Repository (or Repository Ilmiah Nasional Lembaga Ilmu Pengetahuan Indonesia - RIN LIPI) to publicly published any supplementary files (such as dataset) of published articles.