Plagiarism Policy

Accounting, Business, Governance & Sustainability (ABGS) maintains a strict zero-tolerance policy toward plagiarism and other forms of academic misconduct. Plagiarism is considered a serious violation of ethical standards and is not permitted under any circumstances.

• All submitted manuscripts must be original work and not previously published or submitted elsewhere.
• The similarity index of a manuscript should not exceed 19% overall, with no single source contributing more than 4% of similarity.
• Authors are required to submit an Originality Declaration Form confirming that the work is their own and free from plagiarism.
• The ABGS Editorial Team rigorously checks all submissions for plagiarism using standard detection tools to ensure compliance with ethical publishing practices.
• Manuscripts found to contain plagiarism or substantial overlap with previously published work will be rejected immediately. Repeat offenses by authors may result in further sanctions, including bans on future submissions.

ABGS is committed to upholding the highest standards of academic integrity and expects all authors to adhere strictly to these principles. Authors are encouraged to properly cite all sources and give appropriate credit to the work of others.