AI Usage Policy

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 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.

Authors must declare any use of AI tools in the Ethics Declaration Form, where applicable. The declaration should specify the purpose and extent of AI use.

Authors remain fully responsible for the accuracy, originality, integrity, ethical compliance, citations, data, analysis, interpretation, and final content of the manuscript.

AI tools must not be used to fabricate data, generate misleading content, manipulate images or results, create false references, conceal plagiarism, or replace the intellectual contribution of the author(s).

The use of AI tools does not remove or reduce the responsibility of the author(s). CAP may request clarification from authors regarding AI use when necessary.

Manuscripts that involve inappropriate, misleading, or unethical use of AI tools may be rejected or subject to editorial action.