AI Usage Policy
AI Usage Policy of CAP defines the responsible, transparent, and ethical use of artificial intelligence tools in academic writing and publication.
Contemporary Accounting Perspectives (CAP) recognizes that artificial intelligence (AI) tools may be used in academic writing for limited and supportive purposes, such as language editing, grammar checking, translation support, formatting assistance, or technical improvement of the manuscript.
AI tools must not replace the intellectual contribution, responsibility, accountability, or scholarly judgment of the author(s). Authors remain fully responsible for the accuracy, originality, integrity, ethical compliance, citations, data, analysis, interpretation, and final content of the manuscript.
Permitted Uses of AI Tools
Language Editing
Grammar checking, academic English improvement, and readability support.
Grammar checking, academic English improvement, and readability support.
Translation Support
Limited translation assistance, provided that authors verify the accuracy of the final text.
Limited translation assistance, provided that authors verify the accuracy of the final text.
Formatting Assistance
Technical support for formatting, structure, style consistency, or manuscript presentation.
Technical support for formatting, structure, style consistency, or manuscript presentation.
Authorship and Accountability
AI tools must not be listed as authors. Authorship requires human intellectual contribution, accountability, responsibility, and approval of the final manuscript. These responsibilities cannot be attributed to AI tools.
The use of AI tools does not remove or reduce the responsibility of the author(s). Authors are accountable for all content submitted to CAP, including any content that may have been supported, revised, edited, translated, or technically improved through AI tools.
Disclosure Requirement
Authors must declare any use of AI tools in the Ethics Declaration Form, where applicable. The declaration should specify the purpose, scope, and extent of AI use.
Disclosure Example:
The authors used an AI-based language editing tool to improve grammar and readability. The authors reviewed and approved the final manuscript and remain fully responsible for its content.
The authors used an AI-based language editing tool to improve grammar and readability. The authors reviewed and approved the final manuscript and remain fully responsible for its content.
Prohibited Uses of AI Tools
Data Fabrication
AI tools must not be used to fabricate, falsify, or manipulate data.
AI tools must not be used to fabricate, falsify, or manipulate data.
False References
AI-generated or inaccurate references must not be included in manuscripts.
AI-generated or inaccurate references must not be included in manuscripts.
Misleading Content
AI tools must not be used to generate misleading, deceptive, or unsupported claims.
AI tools must not be used to generate misleading, deceptive, or unsupported claims.
Concealing Plagiarism
AI tools must not be used to disguise plagiarism or unethical textual overlap.
AI tools must not be used to disguise plagiarism or unethical textual overlap.
Editorial Assessment
CAP may request clarification from authors regarding AI use when necessary. Manuscripts that involve inappropriate, misleading, undisclosed, or unethical use of AI tools may be rejected or subject to editorial action.
Author Responsibility
Authors remain fully responsible for the accuracy, originality, integrity, ethical compliance, citations, data, analysis, interpretation, and final content of the manuscript, regardless of whether AI tools were used during preparation.
Use of AI by Reviewers and Editors
Reviewers and editors must not upload manuscripts under review, reviewer reports, or editorial correspondence to generative AI tools or any external service, as this would breach the confidentiality of the peer-review process. Editorial decisions and peer-review evaluations must reflect the independent scholarly judgment of the editors and reviewers and must not be delegated to AI tools.
