AI Policy For Authors

Accounting, Business, Governance & Sustainability (ABGS) requires authors to disclose any use of Generative Artificial Intelligence (AI) tools or related technologies during manuscript preparation. Transparency ensures adherence to ethical publishing standards and maintains the integrity of scholarly work.

Disclosure Requirements

Authors must clearly state any use of AI tools in the Materials and Methods section or in the Acknowledgments/Supplementary Information section. The disclosure should include:

  • The name of the AI tool, including model name or version.
  • The software version and date of use.
  • A brief description of the prompt, query, or process used to generate any content.

Acceptable Use of AI

AI tools may be used exclusively for language-related assistance, such as improving readability, grammar, clarity, or translation quality. The use of AI to generate research content, produce data, conduct analyses, or interpret findings is strictly prohibited.

Author Responsibility

Authors are fully responsible for reviewing, verifying, and editing any AI-assisted outputs. The final responsibility for the originality, validity, and integrity of the manuscript lies entirely with the human authors. AI tools cannot be listed as authors or co-authors, as authorship requires human contribution, accountability, approval of the final version, and compliance with ethical standards.

Use of AI in Figures and Images

AI-generated or AI-altered figures, images, or illustrations are not permitted unless essential to the research methodology. In such cases, authors must specify in the Methods section the AI tool used, its version, and the purpose of its use. This restriction does not apply to AI-assisted creation of graphs, charts, or visualizations derived from the authors’ original data, provided the visuals accurately represent the data.

Consequences of Non-Disclosure

Failure to disclose AI usage during manuscript preparation is considered a breach of publication ethics. Violations may result in manuscript rejection, retraction, or other disciplinary actions as deemed appropriate by the ABGS Editorial Board. The journal reserves the right to screen submissions for AI-generated content using validated detection tools to ensure compliance with ethical publishing practices.