Plagiarism and AI Policy

Plagiarism and AI Policy

Accounting & Management Research Review (AMRR)

1. Introduction

The Accounting & Management Research Review (AMRR) is committed to publishing original, high-quality research in accounting, finance, management, auditing, taxation, corporate governance, and related disciplines. The integrity, originality, and ethical conduct of research are fundamental to the journal’s mission.

AMRR enforces strict policies regarding plagiarism, self-plagiarism, and the responsible use of Artificial Intelligence (AI) tools in research, writing, and publication. Compliance with these policies is mandatory for all authors.

2. Plagiarism Policy

2.1 Definition of Plagiarism

Plagiarism is the presentation of another researcher’s ideas, words, data, or analyses as one’s own without proper attribution. In accounting and management research, plagiarism includes but is not limited to:

  • Copying text verbatim from books, journal articles, reports, or online sources without proper citation.

  • Paraphrasing theories, conceptual frameworks, analytical methods, or findings without acknowledgment.

  • Using case studies, company reports, datasets, or statistical analyses without proper attribution.

  • Presenting others’ tables, charts, graphs, or models as original work.

  • Using unpublished theses, dissertations, or conference papers without referencing.

Both intentional and unintentional plagiarism is considered a serious breach of academic ethics.

2.2 Self-Plagiarism

Self-plagiarism occurs when authors reuse significant portions of their previously published work without citation or disclosure. Examples include:

  • Reusing literature review sections, conceptual frameworks, or methodology.

  • Repeating data analysis or discussion from prior publications.

  • Presenting previously published results as new findings.

Self-plagiarism is acceptable only if:

  • Reused material is minimal and properly cited.

  • The manuscript provides substantial new insights, analysis, or empirical evidence.

  • Authors disclose prior publications during submission.

Duplicate submission or redundant publication is strictly prohibited.

2.3 Plagiarism Screening

All submissions to AMRR undergo plagiarism detection using professional similarity-check software.

  • A similarity index below 15% (excluding references and standard methodological phrasing) is generally acceptable.

  • Overlaps in methodology or standard terminology may be tolerated if properly cited.

  • High similarity in literature review, data analysis, discussion, or conclusions may result in rejection.

  • Unattributed reproduction of tables, figures, or datasets results in automatic rejection.

2.4 Consequences of Plagiarism

If plagiarism is detected at any stage, AMRR may take the following actions:

  • Immediate manuscript rejection.

  • Request for clarification, correction, or resubmission.

  • Retraction of published articles, with a formal notice.

  • Notification to the author’s institution, funding agency, or professional association.

  • Temporary or permanent restriction from future submissions.

Plagiarism is treated as a serious ethical violation in line with international academic standards.

3. Artificial Intelligence (AI) Use Policy

3.1 Guiding Principle

AMRR acknowledges the increasing role of AI tools in research, writing, and data analysis. AI must support human scholarship and cannot replace critical thinking, conceptual development, or original analytical work.

3.2 Acceptable Uses of AI Tools

AI-assisted tools may be used for:

  • Grammar, spelling, and language refinement.

  • Formatting references, citations, headings, tables, and figures according to journal style.

  • Creating charts, graphs, or data visualizations from author-generated datasets.

  • Assisting in coding or categorization of qualitative data, with manual verification by authors.

  • Supporting statistical calculations, financial modeling, or quantitative analysis, provided authors verify all outputs.

All AI usage must be transparently disclosed in the manuscript.

3.3 Prohibited Uses of AI Tools

The following uses are strictly prohibited:

  • Generating literature reviews, theoretical frameworks, analysis, or conclusions.

  • Fabricating or altering data, survey results, or case study findings.

  • Producing fake or unverifiable citations and references.

  • Interpreting results or formulating business or accounting recommendations without human verification.

  • Using AI to process confidential organizational or human-subject data in violation of ethical standards.

Improper use of AI constitutes academic misconduct.

3.4 AI Use Disclosure Requirement

Authors must include a dedicated AI Use Disclosure section specifying:

  • The AI tool(s) used.

  • The purpose of use.

  • Confirmation that AI did not contribute to ideas, analysis, or intellectual content.

Sample disclosure statement:
“AI-assisted tools were used solely for language editing and reference formatting. All conceptual development, data analysis, and interpretations were conducted by the authors.”

Failure to disclose AI use may result in manuscript rejection.

3.5 Author Responsibility

Authors are fully responsible for:

  • Accuracy and integrity of AI-assisted content.

  • Ensuring no fabricated, biased, or erroneous information is included.

  • Protecting confidentiality of human subjects, clients, or organizations.

  • Upholding professional and ethical standards in accounting and management research.

AI tools cannot be listed as authors or co-authors.

4. Editorial Responsibilities

The editorial board of AMRR is responsible for:

  • Screening all submissions for plagiarism and improper AI use.

  • Verifying originality, methodological integrity, and ethical compliance.

  • Requesting supporting data, instruments, or organizational permission when necessary.

  • Ensuring transparency, fairness, and consistency in handling suspected violations.

  • Following international ethical standards such as COPE, APA, and other accounting and management research guidelines.

5. Policy Review and Updates

This policy will be reviewed periodically to reflect:

  • Advances in AI technologies.

  • Emerging ethical challenges in accounting, finance, and management research.

  • Updates to international standards and best practices in academic publishing.

All revisions will be publicly available on the official journal website.