Plagiarism Policy

Plagiarism Policy

Advances in Accounting Innovation (AAI)

Originality | Research Integrity | AI Transparency | COPE-Aligned Publication Ethics

Advances in Accounting Innovation (AAI) is committed to maintaining originality, academic integrity, transparency, and ethical responsibility in scholarly publishing. The journal applies a strict plagiarism policy to ensure that all submitted and published manuscripts represent original scholarly work, properly acknowledge prior research, and comply with responsible publication standards. AAI also recognizes that AI-assisted technologies may support academic writing when used responsibly; however, any use of such tools must be transparent, limited, properly declared, and never replace the author’s intellectual contribution.

1. Definition of Plagiarism

Plagiarism refers to the use of another person’s words, ideas, data, concepts, methods, figures, tables, images, arguments, or research findings without proper acknowledgment. Plagiarism violates academic integrity and may result in rejection, correction, retraction, or other editorial action.

  • Direct copying of text from published or unpublished sources without quotation and citation.
  • Paraphrasing another author’s work without proper acknowledgment.
  • Using figures, tables, datasets, images, or research instruments without permission or citation.
  • Presenting another person’s ideas, arguments, or findings as one’s own.
  • Submitting work that contains unattributed translated content from another source.

2. Self-Plagiarism and Redundant Publication

Self-plagiarism occurs when authors reuse substantial parts of their previously published work without proper citation, disclosure, or justification. Redundant publication, duplicate submission, salami publication, and inappropriate text recycling are not acceptable. Authors must clearly cite their previous work and disclose any overlap with earlier publications, preprints, conference papers, theses, reports, or related manuscripts.

3. Similarity Screening

All submitted manuscripts may be screened using plagiarism detection software, including Turnitin or other similarity-checking tools. The similarity report is used as an editorial screening tool and will be interpreted carefully by the editorial team. A high similarity percentage does not automatically indicate plagiarism, and a low similarity percentage does not automatically guarantee originality.

Editorial Threshold: Manuscripts should normally maintain a similarity index below the journal’s acceptable threshold. Manuscripts with excessive similarity, unattributed overlap, or suspicious text reuse may be returned for revision, rejected, or investigated further.

4. AI-Assisted Writing and Generative AI Use

AAI allows the responsible use of generative AI and AI-assisted technologies only as supporting tools in manuscript preparation. Acceptable uses may include language polishing, grammar correction, readability improvement, translation support, formatting assistance, reference organization, or technical support for coding and data processing. AI tools must not replace the author’s scholarly judgment, critical reasoning, research design, data analysis, interpretation, or intellectual contribution.

Important: AI tools, chatbots, large language models, or other non-human technologies cannot be listed as authors or co-authors. Authorship requires human accountability, responsibility, and approval of the final manuscript.

5. Mandatory AI Declaration

Authors who use generative AI or AI-assisted technologies beyond basic spelling, grammar, or formatting support must declare the use of such tools in the manuscript or in a separate statement letter. The declaration must clearly state the name of the tool, the purpose of use, and confirmation that the authors reviewed, verified, edited, and approved the final content.

Suggested AI Declaration Statement:
During the preparation of this manuscript, the author(s) used [name of AI tool/service] for [specific purpose, such as language editing, translation support, grammar correction, readability improvement, coding assistance, or formatting support]. After using this tool/service, the author(s) reviewed, edited, verified, and approved the final content. The author(s) take full responsibility for the accuracy, originality, integrity, and ethical compliance of the manuscript.

6. Prohibited AI Use

The use of AI becomes unethical when it compromises originality, transparency, research integrity, or scholarly accountability. The following practices are prohibited:

  • Using AI to fabricate data, findings, citations, references, quotations, respondents, or research evidence.
  • Submitting AI-generated text without human verification, critical review, and proper disclosure.
  • Using AI to create false literature reviews, fake references, unsupported arguments, or unverifiable claims.
  • Using AI to manipulate images, tables, figures, or datasets in a misleading manner.
  • Using AI to conceal plagiarism, duplicate publication, self-plagiarism, or unethical authorship practices.
  • Uploading confidential manuscripts, reviewer reports, unpublished data, or editorial correspondence into public AI tools.

7. Author Responsibilities

Authors are fully responsible for ensuring that their manuscript is original, accurate, properly cited, ethically prepared, and free from plagiarism or misleading AI-generated content. Before submission, authors must carefully verify all references, quotations, data, tables, figures, statistical interpretations, and claims.

  • Ensure that all sources are properly cited and listed in the references.
  • Use quotation marks for direct quotations and provide accurate page references where applicable.
  • Disclose any overlap with previous work, preprints, conference papers, or related manuscripts.
  • Declare the use of AI-assisted technologies when required.
  • Verify that AI-assisted content does not contain fabricated references, inaccurate claims, or unsupported statements.
  • Confirm that the manuscript has not been submitted or published elsewhere.

8. Editorial Actions Against Plagiarism and Misuse of AI

AAI may take editorial action when plagiarism, self-plagiarism, redundant publication, fabricated content, misleading AI use, or failure to disclose AI assistance is identified. The action taken will depend on the severity and stage of the case.

  • Before review: manuscript may be returned to authors or rejected during editorial screening.
  • During review: manuscript may be suspended, investigated, returned for clarification, or rejected.
  • After acceptance: acceptance may be withdrawn if serious ethical concerns are identified.
  • After publication: the journal may issue a correction, expression of concern, retraction, or notification to relevant institutions when necessary.
  • Future submissions: authors involved in serious ethical misconduct may be restricted from submitting to the journal for a specified period.

9. Reviewer and Editor Responsibilities

Reviewers and editors are expected to report suspected plagiarism, duplicate publication, citation manipulation, fabricated references, or improper AI use to the editorial office. Manuscripts under review must be treated as confidential documents and must not be uploaded to public AI systems or shared with unauthorized parties. Editorial decisions must be based on human expert judgment, academic merit, ethical compliance, and the journal’s editorial standards.

10. Commitment to Academic Integrity

AAI is committed to preserving trust in scholarly communication by promoting originality, transparency, responsible authorship, ethical peer review, and reliable academic records. Authors, reviewers, and editors share responsibility for upholding research integrity and preventing plagiarism, fabricated content, unethical AI use, and other forms of publication misconduct.

Plagiarism and AI Transparency Statement

By submitting a manuscript to Advances in Accounting Innovation (AAI), authors confirm that the work is original, properly cited, ethically prepared, and free from plagiarism. Authors also confirm that any use of AI-assisted technologies has been disclosed where required, carefully reviewed, verified, and approved by the authors. The authors remain fully responsible for the final content, including its accuracy, originality, validity, ethical compliance, and scholarly contribution.

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