AI Policy For Editors

Accounting, Business, Governance & Sustainability (ABGS) upholds the highest standards of integrity, confidentiality, and ethical conduct in all editorial processes. Editors play a crucial role in maintaining the quality, fairness, and credibility of the journal. Therefore, the use of generative AI or AI-assisted technologies by editors must comply with the following principles and restrictions.

Confidentiality

All submitted manuscripts are strictly confidential. Editors must not upload, share, or input any manuscript, or part thereof, into generative AI tools or external platforms, as this may violate author confidentiality, proprietary rights, or data privacy standards.
This confidentiality extends to all editorial communications, including decision letters, reviewer invitations, reviewer comments, and internal correspondence, as these may contain sensitive or identifying information.
Editors should avoid using AI tools to draft, edit, or refine such communications—even for grammar or readability—to prevent unintended exposure of confidential data.

Use of AI in Editorial Decision-Making

Editorial evaluation requires human judgment, subject expertise, and critical reasoning. AI tools must not be used to evaluate, interpret, or make decisions regarding the scientific content, quality, or merit of submitted manuscripts.
Editors are fully responsible and accountable for all aspects of the editorial process, including reviewer selection, manuscript evaluation, and final decisions regarding acceptance, revision, or rejection. Relying on AI for decision-making or content assessment may lead to biased, incomplete, or inaccurate outcomes and is strictly prohibited.

AI Disclosure and Oversight

ABGS permits authors to use AI or AI-assisted tools in manuscript preparation only with proper disclosure. Editors can verify such declarations in the AI Disclosure section at the end of each paper, prior to the references.
If an editor identifies or suspects any misuse or non-disclosure of AI tools by authors or reviewers, the issue must be immediately reported to the Editor-in-Chief or Publisher for investigation and appropriate action in accordance with the journal’s ethical policies.

AI in Editorial Workflows

ABGS may utilize AI-assisted tools internally to support editorial functions such as plagiarism detection, metadata verification, or reviewer recommendations. These tools operate under strict data protection, privacy, and confidentiality standards, ensuring full compliance with institutional and international policies.
AI systems serve only as supportive aids to improve efficiency and do not replace the independent judgment or responsibility of editors.

Responsibility and Accountability

Editors are personally responsible for maintaining confidentiality, fairness, and ethical integrity throughout the editorial process. Any misuse of AI that compromises confidentiality, objectivity, or ethical standards may result in disciplinary measures, including removal from editorial duties.
ABGS supports the responsible and transparent use of AI technologies that enhance editorial workflows, provided they fully respect human oversight, integrity, and confidentiality principles in scholarly publishing.