Plagiarism Policy

Plagiarism Policy of CAP is based on originality, proper attribution, academic integrity, and responsible scholarly publishing.

Contemporary Accounting Perspectives (CAP) is committed to maintaining high standards of academic integrity, originality, and publication ethics. The journal does not tolerate plagiarism, self-plagiarism, duplicate publication, redundant publication, data fabrication, data falsification, image manipulation, misleading information, improper citation practices, or any other form of academic or scientific misconduct.

Author Responsibilities

Authors are responsible for ensuring that their manuscripts are original and that all sources used in the study are properly cited and referenced in accordance with academic standards and the journal’s referencing style.

Originality

Submitted manuscripts must be original and must not have been published elsewhere.
Proper Attribution

All ideas, data, quotations, figures, and sources must be properly cited and referenced.
No Duplicate Submission

Manuscripts must not be under consideration by another journal, publisher, or platform.

Similarity Screening

Authors are required to upload a similarity report for the full text of the manuscript, generated by a recognized plagiarism detection tool (e.g., iThenticate or Turnitin), together with their submission. The editorial team reviews this report during the initial screening and may additionally screen manuscripts using plagiarism detection software or other similarity-checking tools. Manuscripts with unacceptable levels of similarity, improper citation practices, or suspected plagiarism may be returned to the author(s) for clarification or correction, rejected before peer review, or subject to further editorial evaluation.

The similarity rate is not evaluated solely as a numerical percentage. The editorial team considers the nature, source, distribution, and context of textual similarity. Properly cited quotations, references, methodological descriptions, and standard terminology may be evaluated differently from unattributed or misleading textual overlap.

Forms of Plagiarism and Misconduct

Plagiarism
Using another person’s work, words, ideas, or data without proper attribution.
Self-Plagiarism
Reusing substantial parts of one’s own previously published work without proper citation.
Duplicate Publication
Submitting or publishing the same manuscript in more than one journal or platform.
Data Fabrication or Falsification
Inventing, manipulating, or misrepresenting research data or findings.

Editorial Actions

If plagiarism, self-plagiarism, duplicate publication, redundant publication, or any other form of publication misconduct is detected before publication, the manuscript may be rejected or returned to the author(s) for explanation or correction.

If plagiarism or other forms of publication misconduct are detected after publication, CAP may take appropriate editorial action, including issuing a correction, expression of concern, retraction, or other editorial notice, depending on the nature and severity of the case.

Commitment to Ethical Publishing

CAP expects all authors to comply with international standards of academic integrity, publication ethics, and the principles of the Committee on Publication Ethics (COPE).