Authorship Criteria

1 Core Authorship Criteria

To be listed as an author in Indonesian Journal Accounting (IJAcc), each individual must fulfill all four of the following criteria:

1. Substantial Contributions: Make a significant contribution to the conception or design of the research; the collection, analysis, or interpretation of data; or the development of the research methodology and accounting analysis.
2. Drafting and Critical Revision: Participate in drafting the manuscript or critically revising it for important intellectual content, including the theoretical framework, research methodology, financial analysis, interpretation of findings, and conclusions.
3. Final Approval: Review and approve the final version of the manuscript before it is submitted for publication.
4. Accountability and Research Integrity: Agree to be accountable for all aspects of the research and ensure that questions concerning the accuracy, validity, or integrity of the work are appropriately investigated and resolved.

All individuals listed as authors must satisfy all four criteria. Each author should be able to identify their own contributions and have confidence in the integrity of the contributions made by their co-authors.

2 Non-Author Contributions and Acknowledgments

Individuals who contribute to the research but do not meet all four authorship criteria must not be listed as authors. Their contributions may instead be acknowledged in the Acknowledgments section, provided that permission has been obtained where appropriate.

Examples of contributions that may be acknowledged without qualifying for authorship include:

• Providing technical assistance, data-entry support, or administrative assistance.
• Proofreading, language editing, formatting, or other editorial support.
• Providing general supervision without substantial intellectual involvement in the research.
• Assisting with access to research data, financial records, or research materials without making a substantial intellectual contribution.
• Providing funding, grants, institutional facilities, or other resources without sufficiently participating in the research and manuscript preparation.

3 Prohibited Authorship Practices

IJAcc prohibits unethical authorship practices that undermine the credibility and integrity of scholarly publication, including the following:

4 Corresponding Author Responsibilities

The corresponding author serves as the primary contact between Indonesian Journal Accounting (IJAcc), the editorial team, and all co-authors throughout the submission, peer-review, revision, and publication processes.

The corresponding author is responsible for:

1. Authorship Verification: Ensuring that all listed authors meet the journal's authorship criteria and that all eligible contributors receive appropriate recognition.
2. Co-Author Consent: Obtaining agreement from all co-authors regarding the author list, order of authorship, manuscript content, and final version submitted to the journal.
3. Submission and Communication: Managing manuscript submission and communicating editorial decisions, reviewers' comments, revision requests, and publication-related information to all co-authors.
4. Revision Coordination: Ensuring that all co-authors are informed of substantive revisions and have the opportunity to review and approve the revised manuscript when necessary.
5. Disclosure and Documentation: Providing accurate information about author contributions, funding sources, conflicts of interest, and the use of AI tools, where applicable.
6. Publication Approval: Confirming that all co-authors have approved the final manuscript and agree to its submission and publication in IJAcc.
7. Accountability: Facilitating communication among co-authors and assisting the editorial team in resolving questions regarding authorship, research integrity, or the accuracy of the submitted work.

The corresponding author does not assume sole responsibility for the research. All authors share responsibility for the integrity of the work and must cooperate in addressing concerns raised during or after publication.

5 Changes to Authorship

Any request to add, remove, or rearrange authors after manuscript submission must be justified and approved by all affected authors, including any author being added or removed.

The corresponding author must submit the request to the IJAcc editorial team with a clear explanation of the proposed change and written confirmation of agreement from all authors concerned.

The journal reserves the right to suspend the editorial process while the request is evaluated. Authorship changes after publication will be considered in accordance with the journal's publication ethics procedures and applicable scholarly publishing guidelines.

6 Editorial Review and Enforcement

Indonesian Journal Accounting (IJAcc) reserves the right to investigate suspected authorship violations and request supporting information regarding individual contributions.

Where unethical authorship practices are identified, the journal may take appropriate action in accordance with its publication ethics policies and applicable guidance from the Committee on Publication Ethics (COPE).

Depending on the nature and severity of the violation, actions may include:

• Requesting clarification or supporting documentation concerning authorship.
• Requesting correction of the author list or contribution statements.
• Suspending manuscript processing while an investigation is conducted.
• Rejecting a manuscript when serious violations are established.
• Issuing a correction or another appropriate post-publication notice when necessary.

7 Commitment to Ethical Authorship

By submitting a manuscript to Indonesian Journal Accounting (IJAcc), all authors confirm that the author list accurately reflects their contributions, that all listed authors meet the journal's authorship criteria, and that they accept responsibility for the integrity of the submitted work.

IJAcc is committed to ensuring that authorship decisions are fair, transparent, and consistent with established standards of research integrity and publication ethics. These requirements protect the rights of contributors, promote accountability, and maintain the quality and credibility of scholarly publications in accounting and related disciplines.