Peer Review Process

• BALANCE journal of Finance, Accounting and Taxation implement the peer review process. All articles submitted to BALANCE journal of Finance, Accounting and Taxation submissions will be closed (blind review) by the Reviewer. In general, each article will be reviewed by one or two reviewers.
• Feedback from this reviewer would be the basis for journal editors to determine if an article can be received (accepted), accepted when revised (accepted with major/minor revision), or discarded (rejected). An article was rejected for publication due to various considerations, such articles are not within the scope of the field of Finance, Accounting and Taxation; writing scientific side was insufficient to be classed in a scientific paper; The fundamental methodological errors; or because the author refuses to make improvement suggestions given by the reviewer without a logical basis.

The editor or editorial board considers the feedback provided by the peer reviewers and arrives at a decision. The following are the most common decisions:

• Accepted, as it is. The journal will publish the paper in its original form;
• Acceptedby Minor Revisions, the journal will publish the paper and asks the author to make small corrections (let authors revised with stipulated time);
• Accepted by Major Revisions, the journal will publish the paper provided the authors make the changes suggested by the reviewers and/or editors (let authors revised with stipulated time);
• Resubmit (conditional rejection),the journal is willing to reconsider the paper in another round of decision making after the authors make major changes;
• Rejected (outright rejection),the journal will not publish the paper or reconsider it even if the authors make major revisions.