Generative Artificial Intelligence (AI) Policy

MIZANIA: Jurnal Ekonomi dan Akuntansi is committed to maintaining academic integrity, originality, transparency, and scholarly accountability throughout the publication process. Recognizing the increasing use of generative artificial intelligence (AI) in academic research and publishing, the journal establishes the following policy for authors, editors, and reviewers.

1. Use of Generative AI in Manuscript Preparation

The use of generative AI tools, such as ChatGPT, Gemini, Copilot, Claude, and similar technologies, is permitted only as an assistive tool for improving manuscript preparation.

Permitted uses include:

  • Improving language clarity, grammar, and readability.

  • Editing and proofreading academic writing.

  • Assisting with technical translation.

  • Organizing text and improving manuscript presentation without changing the scientific meaning.

Generative AI must not be used to:

  • Replace the authors' intellectual contributions in developing research questions, methodologies, analyses, or conclusions.

  • Fabricate or manipulate research data, financial information, statistical results, or references.

  • Generate unverifiable research findings, citations, or scholarly arguments.

  • Produce substantive scientific content without independent verification and meaningful intellectual contribution from the authors.

  • Misrepresent AI-generated material as original empirical evidence.

All scientific arguments, interpretations, and conclusions must remain the responsibility of the authors.

2. Disclosure of AI Use

Authors who use generative AI tools during manuscript preparation must disclose such use transparently in the Acknowledgements section or another designated declaration section.

The disclosure must include the name of the AI tool, its purpose, and the extent of its involvement.

Example of an AI Use Disclosure Statement:

"The authors used ChatGPT (OpenAI) solely for language editing and grammatical improvement. The tool was not used to generate research data, perform statistical analyses, or formulate scientific conclusions. The authors reviewed and approved the final manuscript and take full responsibility for its content."

AI tools must not be listed as authors or co-authors because they cannot assume responsibility for scholarly work.

3. Research Integrity and Author Responsibility

Authors remain fully responsible for the accuracy, originality, reliability, and ethical integrity of their manuscripts, regardless of whether AI tools have been used.

Authors must ensure that:

  • Research data and financial information are authentic and verifiable.

  • Statistical analyses and interpretations are methodologically sound.

  • Citations and references correspond to genuine and accessible scholarly sources.

  • AI-assisted content does not contain plagiarism, fabricated information, or misleading statements.

  • Confidential research information is protected from unauthorized disclosure.

The use of AI does not reduce or transfer the authors' responsibility for their research findings and published work.

4. AI in Data Analysis and Visualization

The use of AI-assisted technologies for data processing, statistical analysis, and visualization must be transparent, methodologically justified, and based on authentic research data.

Authors must clearly explain the tools and procedures used when AI substantially contributes to the research methodology or analytical process.

AI-generated or AI-modified tables, charts, and visualizations must accurately represent verifiable data and must not distort financial information, statistical findings, or research results.

Authors may be required to provide supporting data, analytical procedures, or documentation for editorial verification, subject to applicable ethical and confidentiality requirements.

5. Use of AI by Editors and Reviewers

Editors and reviewers must maintain the confidentiality of unpublished manuscripts and all information obtained during the editorial and peer-review processes.

Manuscripts, review reports, and confidential editorial materials must not be uploaded to publicly accessible generative AI platforms or other unauthorized AI services.

Editors and reviewers must exercise independent scholarly judgment and must not delegate manuscript evaluation, scientific assessment, or editorial decisions to generative AI systems.

Any permitted use of AI-assisted tools must comply with the journal's confidentiality, data protection, and editorial ethics policies.

6. Violations and Editorial Actions

Suspected violations of this policy will be evaluated by the Editorial Board in accordance with the journal's publication ethics policies and relevant guidance from the Committee on Publication Ethics (COPE).

Depending on the nature and severity of the violation, editorial actions may include:

  • Requesting clarification, disclosure, or manuscript revision.

  • Rejecting a manuscript when serious misconduct is established.

  • Issuing a correction or expression of concern after publication.

  • Retracting a published article when its findings or integrity are fundamentally compromised.

  • Referring serious ethical concerns to the authors' affiliated institutions when appropriate.

Editorial actions will be based on available evidence and the seriousness of the misconduct, rather than the mere use of generative AI tools.

7. Policy Review

MIZANIA will periodically review this policy to reflect technological developments, emerging ethical challenges, and internationally recognized standards of scholarly publishing.

The journal supports the responsible use of artificial intelligence to improve the quality and accessibility of academic writing while safeguarding research integrity, methodological rigor, and the credibility of scholarly publications in accounting and finance.