The First Publication

BUAC 765 0504

Mengjia Xu

11/10/17

Case study: The first publication

• Ethical issue

The stakeholders involved in this case include but not limited to: the accounting firm, the editor, the institution that I work in, the readers, my colleagues.

The accounting firms: if I decide to publish my article without the caveat, the subsequent publications would be impact as lack of sound basis. Also, those accounting firms putted financial support on my research, if the result doesn’t reach their expectations, they may be skeptical about continuing cooperation.

The editor: if I disagree to publish this paper, the editor has to take more time to find a replacement.

The institution: if I agree to publish my paper, it will boost the reputation of the institution.

The readers: I consider the caveat as a necessary interpretation for the results of the research, it would be irresponsible to eliminate the caveat and to publish the paper only.

My colleagues: their tenure would be benefit-related because the resources are limited and we are in competition when it comes to promotion. And also, whether I decide to publish this paper, it will establish an example for them, which might impact their decision in the future.

• Major principle

As I value integrity as a core character, I should make sure that the readers get the full understanding of my research, which cannot be achieved without the caveats. If I take the caveats as an appropriate and necessary interpretation, I should ensure that it is attached to my paper in the publication.

Also, I made a commitment to the supporting accounting firm that caveats would be included in the publications. As an honest person, I should honor my commitment.

• Alternatives

First, I can ask the editor if I can add a reference at the end of the paper, which refers to the caveat that I post online.

Second, before I reply to the editor, I should explain the situation to the accounting firms first, and ask their opinion regarding this issue. If they agree, then I can reply to the editor to publish the paper without the caveat. If they disagree, then I respect their opinion and submit my paper to other publications seeking for an unconditional acceptance.

Or, I don’t ask anyone, just publish my paper eliminating the caveats.

• Compare values and alternatives

For the integrity value, I need to publish the caveat because academic integrity required me to be responsible for my readers, and the caveats ensure that the assumptions, warnings, and interpretations are delivered to the readers.