Generative Artificial Intelligence (AI)

Policy on the Use of Generative Artificial Intelligence (AI)

 

  1. Authorship and Responsibility

Generative AI tools and Large Language Models (LLMs)—such as ChatGPT, Claude, or similar software—do not satisfy the criteria for authorship set forth by Sustainable Jurnal Akuntansi and international publication ethics guidelines (COPE). AI tools cannot take legal or ethical responsibility for the accuracy, integrity, or originality of the research content. Consequently, AI tools must not be listed as an author or co-author in any manuscript submitted to this journal.

  1. Permissible Use for Authors

Authors may utilize AI tools solely for the purpose of improving language, readability, and structural grammar of their manuscript. When AI tools are used to process data, generate code for accounting analyses, assist in literature synthesis, or refine text, authors must adhere to the following obligations:

  • Transparency and Disclosure: Authors must explicitly disclose the use of AI tools in a dedicated section titled "Declaration of Generative AI and AI-Assisted Technologies in the Writing Process" prior to the Reference list.
  • Disclosure Details: The disclosure must include the name of the tool/service, version, date of access, and a brief explanation of how it was applied.
  • Fact Verification and Accountability: Authors retain full responsibility for the entire content of their submitted manuscript. Authors must manually verify all citations, factual claims, data interpretations, and financial/accounting models to prevent issues related to AI hallucinations or inaccurate references.
  1. Use of AI in Figures, Images, and Data Representation

The creation or modification of images, charts, and accounting figures using Generative AI is strictly prohibited, except where the study explicitly focuses on AI technology itself. Standard graphic processing tools used solely for sharpening, cropping, or enhancing legibility are acceptable provided they do not alter the authentic research data.

  1. Peer Reviewer and Editor Obligations

To safeguard confidentiality and intellectual property rights:

  • Peer Reviewers are strictly prohibited from uploading manuscripts, abstracts, or peer-review prompts into generative AI systems.

Editors must not submit submitted manuscript files into external AI tools for evaluation or decision-making.