Focus and Scope

The Wahana Riset Akuntansi Journal or WRA accepts research articles from accounting academics and practitioners. Research topics published in this journal include:

1. Financial Accounting and Capital Markets

2. Management Accounting

3. Public Sector Accounting

4. Auditing

5. Taxation

6. Accounting Information Systems

7. Accounting Education

All articles published in this journal are written in Indonesian or English

Section Policies

Articles

• Open Submissions
• Indexed
• Peer Reviewed

Peer Review Process

Every article published in the Wahana Riset Akuntansi Journal or WRA is independently reviewed by 1-2 peer reviewers. The decision to accept, reject, or revise articles is in the hands of the editorial board based on the recommendations of peer reviewers.

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Publication Frequency

The Wahana Riset Akuntansi or WRA is published twice a year every April and October.

Author Fees

All accepted manuscripts are subject to "Article Processing Charges" (APC) to provide free access to readers and cover the costs of peer review management, journal production, online hosting, and long-term archiving. This APC is valid for the current calendar year and may be changed at any time at the publisher's sole discretion. The submitting author is responsible for payment of the APC and must confirm, at the time of submission, that he/she/they would organize payment of the APC, should the article be accepted for publication. This responsibility may not be delegated to any third party unless agreed to by the publisher. Be noted that APC will be billed only after the article "Accepted" and will not affect the peer review process. APC that is applied by WRA as the following:

1. The cost of article submission IDR 0.- 
2. Processing Fees for the publication of articles accepted IDR 400,000.-

Journal History

Wahana Riset Akuntansi or also known as WRA is a scientific journal published twice a year every April and October by Universitas Negeri Padang. This journal publishes high-quality research articles from the accounting academics and practitioners in the fields of financial accounting and capital markets, management accounting, public sector accounting, auditing, taxation, accounting information systems, and accounting education. This journal was first published in April 2013 in printed format until 2019. In April 2018, this journal has been published in electronic format. Since December 2020, WRA received accreditation on Sinta 4.

Publication Ethics

This journal's ethics statement is based on COPE's Guidelines.

Publication decision

The editor is responsible for deciding which of the articles submitted to the journal should be published. The editor may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editor may confer with other editors or reviewers in making this decision.

Fair play

An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Manuscripts may be rejected by the editorial office if it is felt that the work was not carried out within an ethical framework. Inderscience Publishers adheres to the principles outlined by COPE – Committee on Publication Ethics. Authors who are concerned about the editorial process may refer to COPE.

Confidentiality
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

Duties of Reviewers Contribution to Editorial Decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

The journal review using a double-blind review. Both reviewers will review the same manuscript and the decision will be announced after all of the reviewers give the evaluation.

Promptness
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality
Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgment of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflict of Interest

Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Duties of Authors Reporting standards

Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Originality and Plagiarism

The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.

It is basically the author’s duty to only submit a manuscript that is free from plagiarism and academic malpractices. The editor, however, double checks each article before its publication. The first step is to check plagiarism against the offline database developed by Jejak Research Centre and, secondly, against as much as possible online databases. Base on the online databases, the plagiarism percentage that allowed is no more than 20 percent.

Multiple, Redundant, or Concurrent Publication

An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.

Acknowledgment of Sources

Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper

Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors.

The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or another substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.

Fundamental errors in published works

When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Plagiarism Policy

Wahana Riset Akuntansi (WRA) applies Zero tolerance towards plagiarism. Every manuscript submitted into the WRA would be scanned using Turnitin (similarity check) then the editor decides the case of possible plagiarism. A similarity report would be provided to the author(s), and the WRA editor would conduct the following actions:
1. Similarity check result is more than 40%: The manuscript would be rejected (due to poor citation and/or poor paraphrasing, manuscript outright rejected, NO RESUBMISSION accepted).
2. Similarity check result is around 15-40%: The manuscript would be sent to the author for amendment (provide correct citations to all places of similarity and do good paraphrasing even if the citation is provided).
3. Similarity check result is lower than 15%:  Would be proceeded to substantive review or citation improvement may be required (proper citations must be provided to all outsourced texts).
In cases 2 and 3: The authors should revise the article carefully, add required citations, do good paraphrasing to outsourced text, and then resubmit the manuscript with a new Turnitin report showing NO PLAGIARISM and similarity should be lower than 15%.

Indexed