All research articles submitted to Management & Accounting Review are rigorously peer reviewed, based on initial editor screening. If it is judged suitable for further consideration by this journal, it is then sent for anonymized reviewing by at least two independent expert referees for double blind peer review. Peer review process for Management & Accounting Review is a strictly anonymous peer review process in which the reviewer’s name is withheld from the author and, the author’s name from the reviewer. The Editor is responsible for the final decision regarding acceptance and rejection of articles. The Editor’s decision is final.