Authorship Criteria

  1. General Policy

Authorship Criteria and Author Contributions Policy

Sustainable: Accounting Journal is committed to upholding the principles of integrity, transparency, and accountability in scholarly authorship. This authorship policy is developed with reference to the principles of authorship and contributorship established by the Committee on Publication Ethics (COPE) and the four authorship criteria recommended by the International Committee of Medical Journal Editors (ICMJE), adapted to the fields of economics, business, management, and accounting.

Authorship must be based on substantial intellectual contributions to the research and preparation of the manuscript, rather than solely on academic position, seniority, academic relationships, research funding, or institutional affiliation.

  1. Authorship Criteria

Every individual listed as an author must meet all of the following criteria:

  1. Substantial contribution to the research. Make a significant contribution to the conception or design of the study, development of the theory or conceptual framework, data collection, data analysis, interpretation of results, or development of the research methodology.
  2. Involvement in manuscript preparation. Participate in drafting the manuscript or critically reviewing it for important intellectual content.
  3. Approval of the final manuscript. Read and approve the final version of the manuscript to be submitted for publication.
  4. Accountability for the scholarly work. Agree to be accountable for the integrity and accuracy of the published work, including cooperating in the clarification and resolution of any questions concerning the validity of the data, methods, analyses, results, or other aspects of the article.

All authors must satisfy all four criteria. Individuals who meet the first criterion must be given the opportunity to participate in manuscript preparation or critical review and to approve the final version before authorship is determined.

  1. Author Order and Corresponding Author

The order of authors must be determined by mutual agreement among all authors, taking into account their respective contributions to the research and manuscript preparation. Author order must not be determined solely by academic position, seniority, or organizational rank.

The corresponding author is responsible for:

  1. Ensuring that all authors have approved the submitted manuscript.
  2. Ensuring that authors' names, affiliations, email addresses, and order are presented accurately.
  3. Serving as the primary point of contact between the authors and the editorial team throughout submission, peer review, revision, and publication.
  4. Communicating information regarding the editorial process to all authors.
  5. Ensuring that author contribution statements and other disclosures required by the journal are provided accurately.

Being the corresponding author does not automatically mean that an individual is the lead author or has made the greatest contribution. All authors remain responsible for the authorship and integrity of the article.

  1. Contributions That Do Not Qualify for Authorship

Individuals whose contributions do not satisfy all authorship criteria must not be listed as authors. However, their contributions may be acknowledged in the Acknowledgments section when relevant and with the consent of the individuals concerned.

Contributions that do not automatically qualify an individual for authorship include:

  • Providing research funding or facilities without making a substantial intellectual contribution.
  • Providing administrative support or general supervision.
  • Collecting data without further intellectual involvement that meets the authorship criteria.
  • Providing technical assistance, translation, language editing, or proofreading.
  • Providing other forms of support without involvement in manuscript preparation or critical review, approval of the final manuscript, and accountability for the scholarly work.
  1. Unacceptable Authorship Practices

Sustainable: Jurnal Akuntansi does not permit authorship practices that violate scholarly publication ethics, including:

  1. Honorary authorship, which involves listing an individual as an author without a contribution that meets the authorship criteria.
  2. Gift authorship, which involves granting authorship to an individual as a gesture of respect, reciprocation, or for other interests without meeting the authorship criteria.
  3. Ghost authorship, which involves failing to acknowledge an individual who has made a substantial contribution and meets the authorship criteria.
  4. Misuse of position or authority, which involves listing an individual as an author solely because of academic status, an administrative position, or a relationship with the researchers.
  5. Misrepresentation of contributions, which involves providing inaccurate information about the respective roles of the authors.

All authors and the corresponding author are responsible for ensuring that the author list accurately reflects the actual contributions made to the research and manuscript.

  1. Author Contribution Statement

Sustainable: Jurnal Akuntansi encourages authors to include a statement describing each author's contribution in the submitted manuscript. This statement aims to improve transparency and clarify each individual's responsibility for the preparation of the scholarly article.

Contributions may be described according to the following roles, as applicable to each author's actual involvement:

  • Research conceptualization.
  • Methodology development.
  • Data collection.
  • Data analysis and interpretation.
  • Development of analytical tools or techniques.
  • Preparation of the original manuscript draft.
  • Critical review and substantive editing of the manuscript.
  • Research supervision.
  • Research project administration and coordination.

Authors must report their contributions honestly and must not claim roles they did not perform. Contributor role taxonomies, such as CRediT, may be used to standardize author contribution statements.

  1. Changes in Authorship

Any changes to the author list, including the addition or removal of an author or a change in author order after manuscript submission, must be supported by a clear justification and written consent from all relevant authors, including any individuals being added or removed. Such changes require editorial approval before they can be processed.

If an authorship dispute cannot be resolved through mutual agreement, the journal may request clarification and recommend that the matter be addressed through the relevant institution. The journal will handle such cases in accordance with publication ethics principles and applicable COPE guidance.

  1. Use of Artificial Intelligence in Manuscript Preparation

The use of artificial intelligence (AI) tools to assist with manuscript writing, language editing, analysis, or the processing of article content must be conducted responsibly and disclosed in accordance with the journal's AI Use Policy.

AI tools cannot be listed as authors because they cannot assume responsibility, provide approval, or ensure accountability for scholarly work. Human authors remain fully responsible for the accuracy, originality, integrity, and ethical compliance of the entire manuscript, including content generated or assisted by AI.

  1. Authorship Declaration

By submitting a manuscript to Sustainable: Jurnal Akuntansi, the corresponding author confirms that all listed authors meet the authorship criteria, have approved the submitted version of the manuscript, have agreed on the author order, and accept responsibility for the integrity and content of the article.

The journal reserves the right to request clarification or supporting documentation if there are indications of inconsistencies in the author list or contribution statements. Allegations of misconduct will be handled fairly and transparently in accordance with the journal's publication ethics policies.

Policy References

  1. Committee on Publication Ethics (COPE). COPE Discussion Document: Authorship. September 2019. https://doi.org/10.24318/cope.2019.3.3
  2. International Committee of Medical Journal Editors (ICMJE). Defining the Role of Authors and Contributors. https://www.icmje.org/recommendations/browse/roles-and-responsibilities/defining-the-role-of-authors-and-contributors.html