Editorial Policies

Focus and Scope

ISSUES IN SOCIAL AND ENVIRONMENTAL ACCOUNTING (Issues in SEA or ISEA) is networking and dissemination means of practices and theory of social and environmental accounting by people concerned with that field. in the journal, prospective authors can raise issues of the social and environmental accounting from many prespectives of accounting field and other fields that impact directly and directly on accounting field. the journal publishes empirical, theoretical, and review papers as well as book review.

Topics include but are not limited to:

  • Environmental accounting
  • Social accounting
  • Ethical issues in accounting and financial reporting
  • Corporate governance and accountability
  • Accounting for the Costs and Benefits of CSR-related Activities
  • Accounting and Disclosure of Environmental Liabilities
  • Corporate Environmental Strategy
  • Corporate Social Performance
  • Corporate social responsibility and management control
  • Corporate social responsiveness
  • Triple bottom line performance
  • Sustainability issues
  • Transparency issues
  • Accountability isues


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

All articles submitted by potential contributors from all over the world to the editor-in-Chief are administered by editors. The papers firstly are pre-evaluated by editors for the mission and aim of journal and the potential plagiarism problem using by the Turnitin Software. The editors assign the referees (at least two referees) to review the eligible papers for next steps. The papers are reviewed by at least two reviewers using the double-blind review process. From the result of peer-reviewing process, the papers could be categorized as accepted for publication, accepted with minor revision, accepted with major revision, or rejected for publication. Based on the reviewers' recomendations, Editor in-Chief (EIC) will make decision the papers.



Publication Frequency


Issues in Social and Environmental Accounting (SSN: 1978-0591) Short Journal Title: ISEA

From 2007-2012 (Vol 1-6), ISEA publishes 2 issues a year
From 2013- On Ward (Vol 7- On Ward), ISEA publishes 4 issues a year

ISEA publises at least 3 research articles per issues or 12 research articles per year.



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.

All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options.

Creative Commons Attribution-NonCommercial (CC BY-NC)


ISEA's Publication Ethics and Malpractice Statement

Issues in Social and Environmental Accounting (ISEA) is an international journal and refereed journal published quarterly (starting 2013. Before the Year, ISEA published two issues a year). To Protect a publication ethics and malpractice, ISEA is following Code of Conduct and Best Practice Guideline for Journal Editors developed by Committee on Publication Ethics (COPE).

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed ISEA journal is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.  

Indonesian Center for Social and Environmental Accounting Research & Development (ICSEARD), Accounting Department, Faculty of Economics and Business, Sebelas Maret University, as publisher of Issues in Social and Environmental Accounting (ISEA) takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, ICSEARD, Accounting Department, Faculty of Economics and Business, Sebelas Maret University University and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.

Publication Decision

The editor of the ISEA journal is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors may confer with other editors or reviewers in making this decision.

Fair Play

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


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 Conflict 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.


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.


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.

Acknowledgement 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 behaviour and are unacceptable.

Data Access and Retention

Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.

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.

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 behaviour and is unacceptable.

Acknowledgement 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.

Hazards and Human or Animal Subjects

If the work involves chemicals, human, animals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.

Disclosure and Conflicts of Interest

All authors should disclose in their manuscript any financial or other 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.


Associate Prof. Hasan Fauzi, Ph.D 

Editor in Chief Issues in Social and Environmental Accounting


Article Processing Charge

No Processing Fee will be charge to potential authors submitting their papers to ISEA.


Article Licences

Articles in this ISEA web, under Common Creative (CC) as Non Commercial (NC) licenses, can be freely downloaded.

contact info

Department of Accounting
Faculty of Economics and Business
Sebelas Maret University
Jl. Ir Sutami 36 A Solo Indonesia 57126
Telephone / Fax : +62 271 827003

email: hfauzi@icseard.uns.ac.id / isea.icseard@uns.ac.id


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