PEER REVIEW

Peer Review Process

Every article submitted to the BALANCE Editorial Team must meet the following requirements:

(1) align with BALANCE’s focus and scope, and

(2) follow the provided journal template. Before publication, every submitted article will undergo an editorial review process using Turnitin to check for plagiarism. If significant plagiarism is detected, the manuscript will be rejected for publication.

Every submitted manuscript will undergo peer review by reviewers who are experts in the field of accounting. The review process is conducted online by the reviewers.

Review outcomes may include acceptance without revisions, acceptance with minor revisions, acceptance with major revisions, or rejection of the manuscript. The maximum review period is 2 (two) months after manuscript receipt.

The final decision will be made by the editor, taking into account the reviewers’ comments. Authors of manuscripts accepted with revisions are expected to make the necessary revisions according to the provided notes and to complete them within the timeframe specified by the editorial board.