AI Tools Policy

The International Academic Journal of Accounting and Financial Management recognizes the growing role of Artificial Intelligence (AI) in academic research, writing, and data analysis. While AI tools can support efficiency and innovation, their use must be transparent, ethical, and aligned with scholarly publishing standards. This policy outlines the journal’s expectations regarding the responsible use of AI technologies in submitted manuscripts.

Authors must clearly disclose any use of AI tools in their work. This includes AI-assisted writing, statistical analysis, data handling, or content generation. Such disclosures should be appropriately mentioned in the acknowledgments, methodology, or a separate section of the manuscript to ensure transparency and reproducibility. Concealing AI involvement is considered a breach of ethical publishing practices.

AI tools cannot be credited as authors, as they lack the capacity for accountability and intellectual responsibility. The responsibility for all parts of the manuscript—including its conception, analysis, interpretation, and presentation—rests solely with the human authors. They must ensure that all content generated with the help of AI tools is accurate, verified, and ethically sound.

Authors are required to critically assess any content created or supported by AI, including fact-checking, validating data, and ensuring that conclusions are drawn responsibly. Any use of AI must adhere to legal and ethical standards, especially concerning privacy, data security, and the protection of sensitive or proprietary information. Misuse of AI for plagiarism, data fabrication, or manipulation is strictly prohibited and may result in rejection or retraction of the paper.

All AI tools or software utilized in the manuscript should be cited or acknowledged in accordance with scholarly conventions. Manuscripts involving AI-generated content will be subject to the journal’s rigorous peer review, and editors may request further clarification on AI usage when needed. By submitting to the International Academic Journal of Accounting and Financial Management, authors confirm that they understand and agree to follow this AI Tools Policy.