Peer Review Proscess

FAM applies a double-blind peer review system. Each manuscript is reviewed by at least two independent experts in relevant fields. The review process evaluates:

• Originality and contribution to knowledge
• Theoretical and methodological rigor
• Relevance to accounting and management practices
• Clarity and coherence of presentation
• Ethical compliance

The editorial decision is based on reviewers’ recommendations and the evaluation of the Editorial Board.