CODE OF CONDUCT AND ETHICS
1. SUBMISSION OF PAPERS
Before submitting papers, it is necessary to register on the journals website within the
Open Journal System (OJS) platform. Registration is done in several steps by following the
instructions on the registration form. After logging in to the platform, the user selects the
submit option and follows the further instructions for submitting the manuscript, which
consist of five steps (agreement to the terms of submission, selecting a word document
from the computer, i.e. the author a, entering basic information about the paper and
stating co-authors, if any, confirmation of submission of the manuscript by the author and
notification of completed submission). After submission, the author can see at any moment
in which stage the paper is being processed through the platform. The attached paper is
automatically sent to the secretary of the journal, who informs the editor-in-chief about the
submitted paper. The editor-in-chief, after familiarizing himself with the content, appoints
the editors who then appoint the appropriate reviewers, who will perform the review within
the time limit provided for it. After reviewing the paper, the reviewers decide whether the
work meets the quality criteria necessary for acceptance or whether it is necessary to be
further refined by the author before it is accepted, i.e. require a new round of reviews. The
new round of paper review follows the same submission procedure as the first. Based on
the results of the review, the editor accepts or rejects the paper, about which the author
will be informed. If the paper is accepted, it is further edited and published.

2. REVIEW PROCEDURE
2.1. Review process

The journal Financije applies the procedure of double review of all papers, i.e. each
submitted paper is reviewed by at least two reviewers. Reviewers act independently and
their identity is unknown to each other. The selection of reviewers is based exclusively
on the basis of relevant knowledge and competences for the quality assessment of the
paper.
The main goal of the peer review process is to help the editors make a decision about
whether the paper should be accepted or not. In addition to the above, the goal is to
improve the quality of work through the process of communication with editors, authors
and other reviewers.
Papers are submitted to the reviewers only after the initial evaluation related to the
suitability of the publication of the paper in the journal in relation to the form and
thematic framework defined by the editorial policy.
(link).
The review process can last up to three months. During the review process, the editor-
in-chief may request that the authors provide additional information and primary data, if

they are significant for the overall assessment of the paper. The editor and reviewers
must keep such information confidential and must not use it for any other purpose.

2.2. Resolution of disagreements
If the authors have serious and well-founded objections to the review, the
editors have the right to check whether the review is objective and meets
academic standards. The editor may hire additional reviewers when the
objectivity or quality of the review is in question. Additional reviewers may be
engaged in cases where the reviewers decisions conflict with each other.
The final decision on the acceptance of the paper is made exclusively by the
Editorial Board by majority vote.

3. RESPONSIBILITY OF REVIEWERS
Before starting the process, reviewers are obliged to learn about the Instructions (link). Following the structure of the review form, they take into account the scientific
and professional values of the paper.
Special attention must be paid to the scientific contributions and originality of the paper.
The review must be objective. The evaluation of the paper by the reviewer includes the
conformity of the content with the scientific profile and goals of the journal, the
importance and usefulness of the content, the adequacy and clarity of the applied
scientific methods, the clarity and conciseness of the paper, the presentation style and
adequate elaboration of the conclusions according to the instructions for the technical
equipment of the text.
In the review process, reviewers are required to adhere to the prescribed form given in
the standard review form. In particular, they should include all the elements necessary
for the assessment and evaluation of the paper, as well as conclusions, comments for
the authors, comments for the editor and recommendations in terms of whether to
accept or reject the paper, as well as a proposal for the category of the paper.
The reviewers accept papers for review in an area for which
they are considered fully competent. The evaluation and suggestions of the reviewers
should

4. EDITORIAL RESPONSIBILITY

The final decision on which papers will be published is made by the editorial board
based on the value of the papers, which must be in accordance with the journals
scientific policy. In addition to the aforementioned, legal regulations related to copyright
infringement and plagiarism will be taken into account in the selection of papers for
publication. The editor-in-chief and members of the editorial board must not have a
conflict of interest in relation to the papers they review.
The papers are kept as confidential material and the authors/reviewers remain
anonymous during and after the evaluation process in accordance with the procedure in
use.

5. RESPONSIBILITY OF THE AUTHOR
The authors guarantee that the paper represents their original scientific
contribution, that it has not been previously published, and that it is not being
considered for publication elsewhere, i.e. in another magazine. Submitting the same
paper simultaneously in several journals is a violation of ethical standards. Already
published papers cannot be reprinted in the journal Finance.
The authors bear all responsibility for the entire content of the paper. The paper
must not contain unfounded or illegal claims. In the Acknowledgments section,
important collaborators, institutions, donors and other persons who contributed
during the preparation or creation of the paper can be mentioned.
Authors are obliged to fully and correctly cite the sources that influenced the
content of the research and analysis contained in the paper. If they discover a
significant error in their work after publication, they are obliged to inform the editor-
in-chief about it without delay in order to withdraw or correct it.
By submitting a paper to the journal Finansije, the authors undertake to respect its
editorial and scientific policy.
Authors are obliged to fully respect the Instructions for Authors (link). Papers
that do not meet the requirements prescribed in the Instructions will not be
considered for publication.

6. ETHICS OF PUBLICATION

6.1. Resolution of unethical practices
Violation of ethical standards as well as irregularities is reported to the editor-in-chief
and/or editorial secretary. Persons who report irregularities are obliged to submit all
reliable information and evidence with the report, in order to initiate an investigation.
The decision to initiate an investigation is made by the editor-in-chief. If irregularities
are found, it is assessed whether it is a minor offense or a more serious violation of
ethical standards.

All evidence is confidential. Suspects are given an opportunity to respond to the
allegations.
Minor violations that do not affect the integrity of the paper and the journal are
resolved in direct communication with the authors and reviewers, with the publication
of corrections to the paper, publication of errata, etc.
In the case of a more serious violation of ethical standards, the editorial office can take
various measures such as publishing a statement, withdrawing the published work,
informing the regulatory bodies, and others.
6.2. The issue of plagiarism
The opinion of Finansije journal is that plagiarism is a serious violation of scientific and
publishing ethics. Copyright infringement is punishable by law. In this sense, the journal
Finansije does not publish papers that are plagiarized.
Plagiarism includes word for word or almost word for word downloading, i.e.
paraphrasing parts of texts by other authors without clearly indicating the source, as
well as copying equations, data, tables from other documents without properly
indicating the source, without the permission of the original author or copyright holder.
For checking purposes, the editorial office uses a suitable reputable anti-plagiarism
program.
Papers found to contain plagiarism will be automatically rejected. In the case of an
already published work, it will be revoked. A recall is published by the editorial board,
the author, the authors, or both parties by mutual agreement, as a separate paper and
classified as a Recall, available on the website of the journal Finance. The original work is
still preserved in its unaltered form, but with a clear indication on each page that it has
been withdrawn. A two-way XTML link is established between the original paper and the
recall on the journals website.

7. OPEN ACCESS
The journal Finansije is published in open access mode. The complete content is
available to users for free in an online format.
All published volumes of the magazine are archived by law in the digital deposit of
the National Library of Serbia and the electronic archive available on the website of
the journal Finansije.
The journal Finansije does not charge authors the costs of publishing their papers.
Authors are allowed to deposit the published version of the work in an institutional
or thematic repository, post on personal websites (including profiles on social
networks, e.g. ResearchGate, etc.), the website of the institution where they are
employed, providing a full bibliographic description of the paper published in the
journal Finances.

Published papers may be used under the terms of the Creative Commons Attribution
4.0 International (CC BY) license. In accordance with this license, the paper is allowed
to be reproduced, distributed, communicated to the public, including interactively
making it available to the public, to be adapted, modified and upgraded for any
purpose, including commercial ones, provided that its original authors are properly
cited, link to the original license is provided and indication is given whether the
paper has been modified.
The authors assume legal and moral responsibility for the ideas and views expressed
in their papers. All the views expressed in the published papers do not express the
views of the editors and members of the magazines editorial staff. The co-publishers
are not responsible for any claims for damages.