The Editorial Team of the Journal of Applied Accounting (JAA) acknowledges that plagiarism is unacceptable and therefore establishes the following policy stating specific actions (penalties) if plagiarism is identified in an article submitted for publication in the Journal of Applied Accounting (JAA).

Definition: Plagiarism is the act, whether intentionally or unintentionally, of obtaining or attempting to obtain credit or value for a scientific work by quoting part or all of another's work and/or scientific works recognized as their own, without properly and adequately stating the source.

For this reason, the following applies: The article must be original, not previously published, and not under consideration for publication elsewhere. Material taken verbally from other sources must be clearly identified so that it can be distinguished from the original text. If plagiarism is identified, the Editor-in-Chief is responsible for reviewing the article and will approve actions according to the level of detected plagiarism, based on the following guidelines: Plagiarism Levels

1. Copying part of a short sentence from another article without citing the source. Action: The author will be warned and asked to revise the text and properly cite.

2. Copying most of another article without proper citation and not mentioning the source. Action: The submitted article is rejected for publication in the JAA Journal, and the author may be sanctioned from being allowed to publish in the Journal of Applied Accounting (JAA).

All article authors are responsible for the content of the articles they submit because they all sign the Publication Ethics Statement Form at the Journal of Applied Accounting (JAA).

If the article is categorized as plagiarism, then all authors will face the same consequences. If an author is found to have submitted a manuscript to the Journal of Applied Accounting (JAA) while simultaneously submitting it to another journal, and this overlap is discovered during the review process or after publication, actions will be taken according to point 2 above.

If plagiarism is found outside the rules above, the editor of the Journal of Applied Accounting (JAA) has the right to impose sanctions according to the editor team's policy.