Plagiarism Policy

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.

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.

All submitted manuscripts may be screened by the editorial team 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.

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.

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