The Jurnal Akuntansi Kompetif recognizes that scholarly discussion continues after an article is published. JDR welcomes constructive comments, critiques, and questions on published articles, and handles them in line with the guidance of the Committee on Publication Ethics (COPE).

1. Submitting Comments

Readers may send comments or concerns about a published article to the Editorial Office through the journal's Contact page or by email to the editorial team. A submission should state the article title, DOI, the specific issue raised, and supporting evidence or references where relevant. Anonymous submissions may be considered when credible evidence is provided.

2. Letters to the Editor

Substantive scholarly responses may be submitted as a Letter to the Editor. Letters are assessed by the editors and may be peer-reviewed. When a letter is accepted, the authors of the original article are invited to submit a reply, and both may be published together.

3. Editorial Handling

The editors review every comment received. Where appropriate, the corresponding author of the article is asked to respond. All parties are treated fairly and confidentially, and decisions are based on evidence and scholarly merit.

4. Outcomes

Depending on the findings, the journal may publish a correction (erratum/corrigendum), an expression of concern, a letter and reply, or a retraction. Any such notice is linked to the original article so that the scholarly record stays accurate. Retracted articles remain accessible but are clearly marked as retracted.

5. Standards of Conduct

Comments must be professional, respectful, and focused on the scholarly content of the article. Personal attacks, defamatory statements, and unsupported allegations will not be considered.

For details on corrections and retractions, see our Publication Ethics Statement.