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Journal of Accounting and Management (JAM) | e-ISSN 3048-345X
Journal of Accounting and Management (JAM) assigns authorship only to persons who have made substantial intellectual contributions and who accept public responsibility for the work. This policy distinguishes authorship, which carries credit and accountability, from contributorship, which transparently records the work performed by every contributor.
This policy applies to every manuscript submitted to JAM, including research articles, review articles, conceptual articles, technical articles, and case studies. It applies throughout submission, peer review, revision, production, publication, and post-publication review.
A listed author must satisfy all of the following conditions:
| Practice | Meaning |
|---|---|
| Gift, guest, or honorary authorship | Listing a person because of status, reputation, authority, affiliation, or expected benefit without the required contribution and accountability. |
| Ghost authorship | Omitting a person who meets the authorship criteria or concealing a substantial contribution. |
| Coercive authorship | Using authority, employment, supervision, funding, or academic power to demand inappropriate authorship. |
| Purchased or traded authorship | Buying, selling, exchanging, or otherwise transferring an author position. |
| AI authorship | Naming a generative AI system, chatbot, language model, or other non-human tool as an author. |
Every manuscript must contain an Author Contributions statement identifying the work performed by each author. JAM recommends the CRediT Contributor Role Taxonomy. More than one author may share a role, and one author may perform several roles. Assignment of a CRediT role records contribution but does not automatically establish authorship.
Author order must reflect an agreement among all authors and should be settled before submission. JAM does not assign a universal meaning to first, middle, or last author positions. The authors are responsible for explaining their chosen order when requested.
One author must be designated as the corresponding author. This person manages the OJS submission; confirms author identities, order, affiliations, approvals, disclosures, and metadata; coordinates responses to editors and reviewers; checks proofs; and remains available after publication. Corresponding-author status does not create ownership of the manuscript and does not remove the accountability of the other authors.
Addition, removal, replacement, or reordering of authors is not an administrative convenience and must not be used to reward, punish, or influence editorial treatment.
A collaborative group may be named as an author when its authorship and accountability arrangements are clear. The manuscript must identify which group members meet the authorship criteria, list other participants as contributors where appropriate, provide a contribution statement, and designate a representative for editorial communication. The group name and individual metadata must be entered consistently in OJS.
Persons who contributed to language editing, technical support, data access, administrative coordination, statistical advice, or other assistance but do not meet the authorship criteria should be named in the acknowledgements after their permission has been obtained. The nature of the contribution should be stated. Funding must be reported in the separate Funding Statement. An acknowledgement must not imply endorsement of the article.
Generative AI systems and automated tools cannot be listed as authors because they cannot approve a manuscript, manage competing interests, or accept responsibility. Human authors remain responsible for the accuracy, originality, citations, rights, confidentiality, and disclosure of all AI-assisted content. Detailed requirements are governed by the separate Generative AI Policy.
JAM will review documentary evidence concerning disputed, omitted, or inappropriate authorship, but the journal is not the proper body to adjudicate employment, ownership, or institutional disputes. The editor may pause review or publication, request statements from the parties, seek advice from the authors’ institutions, or refer suspected misconduct to an appropriate authority.
Editorial action may include rejection, correction, expression of concern, or retraction when supported by the evidence and the applicable post-publication policy. A procedural complaint or appeal must be submitted under the Appeals and Complaints Policy.
This page governs authorship eligibility, author order, contribution reporting, authorship changes, and authorship disputes. To prevent duplication, the following subjects remain governed by their dedicated pages:
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Journal of Accounting and Management (JAM) indexed by:
Utami Publisher
Jl. Ratu Agung No 4, Anggut Bawah, Ratu Samban, Kota Bengkulu, 38223
Journal of Accounting and Management (JAM) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.