Authorship Criteria

E-Jurnal Akuntansi determines authorship in accordance with the principles of scientific integrity and publication ethics, as set out in its Ethics Statement and the COPE guidelines. The attribution of authorship must reflect genuine intellectual contributions to the research and to the preparation of the manuscript. Every individual named as an author shares responsibility for the content of the article and must be able to take public responsibility for its accuracy and integrity.

Criteria for Authorship

An individual may be listed as an author only if all of the following criteria are fulfilled:

a.      The individual has made a significant contribution to the conception, design, or execution of the study, or to the acquisition, analysis, or interpretation of the data on which the manuscript is based.

b.      The individual has participated in drafting the manuscript or in critically revising it for important intellectual content.

c.       The individual has read and approved the final version of the manuscript and has agreed to its submission for publication.

Contributions that are limited to the provision of funding, general supervision, administrative or technical assistance, access to data, data collection without further intellectual involvement, or language editing and translation do not fulfil the criteria for authorship. Individuals who have made such contributions should be recognized in the Acknowledgements section, subject to their written permission to be named. Generative artificial intelligence tools do not fulfil the criteria for authorship and may not be listed as authors. Their use must be disclosed in accordance with the journal's Gen AI Policy

Responsibilities of the Corresponding Author and Determination of Author Order

The corresponding author acts on behalf of all authors in communication with the journal throughout the submission, peer review, and publication processes, as well as after publication. In this capacity, the corresponding author is responsible for:

a.      Ensuring that every individual listed as an author fulfils the authorship criteria established by the journal.

b.      Ensuring that no individual who qualifies for authorship has been omitted (ghost authorship), and that no individual who does not qualify has been included (guest or gift authorship).

c.       Ensuring that the order of authors has been determined by mutual agreement, based on the relative contribution of each author, and not solely on position, seniority, or academic rank.

d.      Ensuring that all co-authors have reviewed and approved the final version of the manuscript and have consented to its submission.

e.      Keeping all co-authors informed of the progress of the manuscript, the editorial decisions, and the responses submitted to reviewers' comments.

Changes to Authorship

The list and order of authors should be finalized prior to submission. Any request to add, remove, or rearrange authors after submission must be submitted to the editors by the corresponding author, accompanied by a justification for the change and the written consent of all authors, including any author being added or removed. Changes to authorship after publication are permitted only in exceptional circumstances and will be made through the publication of a correction.

Authorship Disputes

Disputes concerning authorship should be resolved by the authors concerned and, where necessary, by their respective institutions. The editors do not adjudicate authorship disputes; however, such matters will be addressed in accordance with the COPE Flowcharts and the journal's Ethics Statement. The inclusion of individuals who do not qualify as authors, or the exclusion of those who do, constitutes unethical publishing behaviour and is unacceptable.

All authors are expected to uphold the principles of honesty, transparency, and accountability at every stage of the publication process.