AI Policy
AI Use Policy
Journal of Accounting, Business, Governance and Sustainability (ABGS) is committed to the responsible, transparent, and ethical use of generative artificial intelligence (AI) throughout the publication process. This policy sets out requirements for authors, reviewers, and editors. It applies to all AI and AI-assisted tools, including large language models, machine translation tools, and AI-based writing assistants.
1. General Principles
AI tools may support language, clarity, and efficiency, but must never substitute for human judgment, expertise, or accountability. At every stage of the publication process, the responsible human party — author, reviewer, or editor — remains fully accountable for the content, decisions, and integrity of their contribution. AI tools cannot be listed as an author, co-author, reviewer, or editor, as these roles require human contribution, accountability, and agreement to be responsible for the work.
2. For Authors
Disclosure. Authors must disclose any use of generative AI tools in manuscript preparation in the Use of Artificial Intelligence declaration (see Author Guidelines), stating the tool name and version, and a brief description of how it was used.
Acceptable use. AI tools may be used only for language-related assistance — improving grammar, clarity, readability, or translation — under full author oversight.
Prohibited use. AI tools must not be used to generate research ideas, data, analysis, results, or scientific conclusions, and must not be used to create or alter figures, images, or illustrations unless the AI tool is itself the subject of the research methodology, in which case its use must be fully specified in the Methods section. AI-assisted charts or graphs generated directly from the authors' own data are permitted, provided they accurately represent that data.
Consequences of non-disclosure. Undisclosed or prohibited AI use is treated as a breach of publication ethics and may result in revision requirements, rejection, or retraction. ABGS reserves the right to screen submissions using AI-detection tools.
3. For Reviewers
Confidentiality. Reviewers must not upload or input any part of a manuscript — including text, tables, figures, or their own draft review comments referencing manuscript content — into generative AI tools or external platforms. Manuscripts are confidential, and AI platforms are third-party systems outside the journal's control.
Scientific evaluation. AI tools must not be used to evaluate, interpret, or summarize a manuscript's scientific content. Peer review depends on independent human expertise and judgment, which AI cannot substitute.
Acceptable use. AI tools may be used only to improve the grammar or clarity of a reviewer's own report, provided no confidential manuscript content is entered into the tool.
Consequences. Misuse of AI that compromises confidentiality or review integrity may result in removal from the reviewer pool and further action where warranted.
4. For Editors
Confidentiality. Editors must not upload or input manuscripts, reviewer reports, decision letters, or any confidential editorial correspondence into generative AI tools or external platforms, including for routine drafting or grammar checks.
Editorial decision-making. AI tools must not be used to evaluate, interpret, or decide on the scientific content, quality, or merit of a submission. Editors remain fully responsible for reviewer selection, manuscript evaluation, and final decisions.
Verifying author and reviewer disclosures. Editors are responsible for checking that authors' AI Use declarations are present and consistent with the manuscript content, and for escalating any suspected non-disclosure or misuse by authors or reviewers to the Editor-in-Chief or Publisher.
Consequences. Misuse of AI by an editor that compromises confidentiality, objectivity, or ethical standards may result in disciplinary action, including removal from editorial duties.
5. Internal Editorial Tools
ABGS may use AI-assisted tools internally to support administrative and editorial functions such as plagiarism detection, metadata verification, initial manuscript screening, or reviewer-matching suggestions. Such tools operate under the journal's data-protection and confidentiality standards, serve only as supportive aids, and never replace independent human judgment or the final decision-making authority of editors.
6. Policy Review
This policy is reviewed periodically to reflect developments in AI technology, publication ethics guidance from COPE and comparable bodies, and international indexing expectations. Updates are published on this page with the effective date noted.
