This policy applies to research articles and other scholarly content formally published by Amkop Management Accounting Review (AMAR), including related supplementary material and publication metadata where relevant. It addresses concerns identified by authors, readers, editors, reviewers, institutions, or other parties after online publication.

The published Version of Record (VoR) is the authoritative scholarly record. A change to an article's findings, interpretation, authorship, content, or substantive metadata must be assessed and documented in a manner proportionate to its significance. AMAR distinguishes minor production adjustments from substantive corrections and actions that affect the reliability of an entire publication.

No fixed time limit prevents the journal from considering a justified correction, Expression of Concern, or retraction. Post-publication actions are assessed on the basis of the available evidence, the seriousness of the issue, and the need to maintain an accurate scholarly record.

An Erratum or Correction is a formal notice describing an error or omission in a published article when the work remains sufficiently reliable to stay in the scholarly literature. An author-originated correction may address a mistake identified by the authors; errors introduced during journal production may be addressed through an appropriate publisher's correction or note.

Corrections may be appropriate for inaccurate tables or figures, mislabeled variables, calculation or transcription errors, omitted acknowledgements or disclosures, incorrect descriptions of methods, or other material inaccuracies that can be remedied without invalidating the overall conclusions. Where a correction affects the interpretation, limitations, or conclusions of the article, the notice must explain those effects clearly.

The correction notice should identify the affected article, describe what was incorrect and what has been corrected, indicate who is responsible for the notice when relevant, and be freely accessible and linked to the original publication. If the article file is updated, AMAR should identify the updated version and record the date and nature of the change. The original scholarly record and appropriate version history should be preserved wherever practicable.

Minor typographical or formatting errors that do not alter scientific meaning, author attribution, citation accuracy, or essential metadata may be corrected administratively at the journal's discretion. Material changes must not be made without an appropriate public record.

A Publisher's Note may be issued when the publisher needs to clarify or correct an editorial, production, platform, or publication-metadata issue that is attributable to journal operations. Examples include significant errors in the article title, author byline, affiliations, publication details, files, or other information necessary for accurate attribution, discovery, or comprehension.

The note should identify the affected article, state the nature of the production error, describe the remedial action, and provide the date of the update. When appropriate, AMAR may release a corrected article file while preserving a traceable record of the amendment. A Publisher's Note must not be used to obscure a substantive scientific error that requires a formal correction, Expression of Concern, or retraction.

There is no automatic rule requiring article replacement or limiting corrections to a one-year period after publication. The appropriate action is determined by the nature and significance of the error and the requirements of transparent scholarly recordkeeping.

An Expression of Concern may be published when credible and potentially serious questions arise about the integrity or reliability of a published article, but available evidence is not yet sufficient to justify a correction or retraction, or an investigation is ongoing and readers should be informed.

Possible circumstances include unresolved concerns about data integrity, research ethics, authorship, peer-review manipulation, or other matters that could materially affect confidence in the publication. The notice should describe the concern objectively without presenting unverified allegations as established facts.

The Expression of Concern should be publicly accessible and linked to the relevant article. When additional evidence becomes available, AMAR will consider whether to issue a correction, retraction, further clarification, or another appropriate outcome. Any subsequent action should be linked to the existing notice so that readers can understand the history and current status of the article.

A Retraction is issued when a publication can no longer be relied upon as a valid contribution to the scholarly literature, or where serious publication-ethics violations justify removal of its standing as a reliable research record. Retraction may result from honest error or misconduct; the distinction should be made clear in the notice when supported by evidence.

AMAR may consider retraction where there is credible evidence of:

• Findings that are unreliable because of major analytical, methodological, computational, or other errors that cannot be adequately corrected.
• Fabrication, falsification, significant manipulation of data or findings, or other serious research misconduct.
• Plagiarism, substantial unauthorized use of materials, or redundant publication without appropriate disclosure, attribution, or justification.
• Unethical research, serious breaches of participant protection or research consent, or relevant legal or rights violations.
• Compromised or manipulated peer review, serious publication-process misconduct, or other concerns that fundamentally undermine the article's legitimacy.
• Materially undisclosed competing interests or other serious circumstances that undermine the integrity or trustworthiness of the publication.

Authors may request retraction if they discover serious flaws in their own work. The Editor-in-Chief, acting under the journal's editorial procedures and with the publisher where appropriate, may also authorize retraction after a fair assessment. The absence of unanimous agreement among authors does not necessarily prevent a warranted retraction; disagreement should be documented where relevant.

When an article is retracted, AMAR will seek to publish a separate, freely accessible Retraction Notice that clearly identifies the article by title, authors, citation details, and DOI where available. The notice should explain the reasons for the decision in objective language, indicate whether the retraction was initiated by the authors or the journal, and distinguish honest error from misconduct when there is sufficient evidence to do so.

The article should ordinarily remain accessible in the journal archive with a prominent RETRACTED label or watermark and a direct link to the notice. The retraction notice should also link back to the article. Bibliographic metadata, citation information, and DOI continuity should be preserved, with article status updated in relevant systems where technically supported.

Retraction is intended to alert readers that the article should not be relied upon as valid evidence. It does not automatically imply misconduct by every author, and it does not require deletion of the scholarly record. Retraction notices must not be used as promotional, punitive, or defamatory statements.

Complete removal of a published article is an exceptional measure rather than the normal response to scientific or publication-ethics problems. AMAR may consider restricted access, partial redaction, or removal only when continued public availability creates a serious legal, privacy, safety, confidentiality, or other compelling risk that cannot reasonably be addressed through correction or retraction alone.

Where removal or redaction is necessary and lawful, the journal should retain an accessible bibliographic record and an explanatory notice to the extent permitted. The notice should state the reason for the action without disclosing information that itself requires protection. Decisions will be assessed in consultation with appropriate editorial, institutional, technical, or legal parties as required.

Authors, readers, reviewers, research institutions, and other stakeholders may report a suspected error or publication-integrity concern to the AMAR Editorial Office. Reports should identify the affected article, explain the issue clearly, and provide supporting evidence or verifiable references where available.

The Editorial Office will assess the concern and may request clarification, underlying research records, a response from the authors, or advice from independent experts or relevant institutions where appropriate. Potential conflicts of interest should be managed, confidentiality should be respected, and affected parties should be given a fair opportunity to respond when practicable.

Following review, AMAR may determine that no change is required, make a minor administrative correction, issue an Erratum or Correction, publish a Publisher's Note or Expression of Concern, retract the article, or take another proportionate action. The Editor-in-Chief retains responsibility for the scholarly editorial decision, with publisher involvement where necessary for legal, technical, or publishing obligations.

Decisions will be based on the evidence and seriousness of the issue rather than on author agreement alone. The journal will seek to act without unnecessary delay while allowing sufficient time for a fair and reliable evaluation.