Plagiarism Policy

Plagiarism Policy

The Journal of Applied Accounting (JAA) is committed to maintaining academic integrity, originality, and ethical standards in scholarly publishing. Plagiarism and other forms of academic misconduct are strictly prohibited.

Plagiarism Screening

All manuscripts submitted to JAA may be screened using plagiarism detection software to assess textual similarity and identify potential cases of plagiarism. The maximum permitted similarity index is 20%. This threshold serves as an initial screening guideline and does not automatically determine whether a manuscript contains plagiarism. The editorial team will consider the nature, context, and sources of the identified similarities.

Forms of Plagiarism

Plagiarism includes, but is not limited to:

1. Direct Plagiarism: Using another person's words or ideas without proper quotation, acknowledgment, or citation.
2. Paraphrasing Plagiarism: Rewriting another author's work without appropriate attribution.
3. Self-Plagiarism: Reusing substantial portions of one's previously published work without proper acknowledgment or disclosure.
4. Duplicate Publication: Submitting or publishing substantially the same manuscript in more than one journal without appropriate disclosure.
5. Improper Citation: Failing to acknowledge the sources of ideas, data, figures, tables, or other materials used in a manuscript.

Editorial Actions

Manuscripts that exceed the 20% similarity threshold may be returned to the authors for revision or further clarification. If substantial plagiarism or other serious ethical violations are identified, the manuscript may be rejected. The editorial team may conduct additional investigations when necessary.

If plagiarism is discovered after publication, JAA may take appropriate corrective action in accordance with its publication ethics policies. Such action may include issuing a correction, publishing an expression of concern, or retracting the article, depending on the severity of the case.

Authors' Responsibilities

Authors are responsible for ensuring that their manuscripts are original and that all sources are properly acknowledged. Any material taken from other works must be appropriately cited, and permissions must be obtained when required.

By submitting a manuscript to JAA, authors confirm that their work complies with the journal's plagiarism policy and accepted standards of research integrity.

JAA reserves the right to reject manuscripts or take further action when plagiarism or other forms of academic misconduct are established.