Peer Review Policy

All manuscripts submitted to Issues in Social and Environmental Accounting (ISEA) are subject to a rigorous peer review process to ensure the quality, validity, and originality of the research. The editorial board adheres to internationally recognized standards for academic publishing.

Pre-Evaluation by Editors

All submitted manuscripts are initially reviewed by the editorial team to determine their relevance to the journal’s scope and objectives. The editors also perform a plagiarism check using Turnitin software to ensure the originality of submissions. Manuscripts that do not align with the journal’s aims or fail the plagiarism threshold will be rejected before the review stage.

Double-Masked Peer Review Process

The journal employs a double-masked review process, meaning that both the reviewers and authors remain anonymous throughout the process. Each eligible paper is evaluated by at least two qualified reviewers who are experts in the relevant field.

Review Criteria

Reviewers are asked to assess the manuscript based on the following criteria:

  • Relevance to the journal’s focus and scope;
  • Originality and contribution to the field of social and environmental accounting;
  • Clarity of writing, structure, and methodology;
  • Validity and significance of findings;
  • Accuracy and completeness of references.

Decision Process

Based on the reviewers’ recommendations, the Editor-in-Chief (EIC) makes one of the following decisions:

  • Accepted for publication;
  • Accepted with minor revisions;
  • Accepted with major revisions;
  • Rejected for publication.

Authors will be notified of the decision along with detailed comments from the reviewers to help improve their manuscript. Revised manuscripts may be re-evaluated by the same reviewers or by the editorial board before final acceptance.

Review Timeliness and Ethics

Reviewers are expected to provide feedback within the specified time frame and must maintain confidentiality. Any conflict of interest must be declared to the editorial board before reviewing.

Issues in Social and Environmental Accounting (ISEA) is committed to upholding the highest ethical standards in scholarly publishing, ensuring transparency, fairness, and accountability in its peer review process.


For further details, please contact the editorial office at hfauzi@isea.icseard.