This policy applies to all authors, editors, and peer reviewers involved in manuscripts submitted to Amkop Management Accounting Review (AMAR). It covers empirical studies, theoretical and conceptual contributions, methodological research, literature reviews, and interdisciplinary scholarship related to management, accounting, and associated fields.

Authors are responsible for ensuring that any use of AI-assisted technologies complies with this policy and with applicable standards of academic integrity, research ethics, data protection, and scholarly publishing. AI assistance does not diminish, transfer, or otherwise alter authors' responsibility for the accuracy, originality, methods, analysis, interpretation, and conclusions of their manuscripts.

AMAR permits proportionate and responsible use of AI-assisted technologies to support scholarly work, provided that all substantive outputs are critically assessed, independently verified, and appropriately disclosed when required.

• Language and editing: Improving grammar, spelling, punctuation, academic style, clarity, and readability without changing scientific meaning.
• Translation: Assisting with language translation while preserving the accuracy of concepts, terminology, and research findings.
• Manuscript preparation: Supporting organization, formatting, citation-style consistency, and other technical editorial tasks.
• Research and computational support: Assisting with programming, statistical coding, data processing, literature organization, or visualization, subject to independent verification, methodological appropriateness, and disclosure where substantive.
• Conceptual assistance: Helping organize ideas or analytical frameworks without replacing original reasoning, critical analysis, and meaningful scholarly contribution.

Authors must retain control over research design, methodological decisions, interpretation of evidence, and final conclusions. AI-generated suggestions must not be accepted as scientific facts without verification.

AMAR prohibits practices that undermine scholarly originality, scientific validity, research confidentiality, or publication ethics, including:

• Fabricating, falsifying, or improperly manipulating research data, statistical results, interviews, observations, images, or other evidence.
• Presenting synthetic or AI-generated data as authentic observations without appropriate identification, justification, and methodological disclosure.
• Inventing references, article titles, quotations, journal details, digital object identifiers (DOIs), or other unverifiable citations.
• Presenting unverified AI-generated scholarly arguments or substantial content as independent original work without appropriate disclosure.
• Producing misleading interpretations, unsupported theoretical claims, or conclusions that are inconsistent with verified research evidence.
• Using AI for plagiarism, deceptive paraphrasing, copyright infringement, falsification, or other academic misconduct.
• Uploading confidential manuscripts, identifiable participant data, reviewer reports, or sensitive institutional information to AI services without appropriate authorization and safeguards.
• Delegating essential scholarly judgment and academic responsibility entirely to an AI system.

Authors must correct any fabricated, inaccurate, biased, misleading, or otherwise inappropriate material before submission. The use of AI does not excuse errors or ethical violations.

Authors must disclose substantive use of AI or AI-assisted technologies in manuscript development or research activities. This includes AI assistance that materially contributes to drafting scholarly content, developing code, conducting analyses, preparing visualizations, or supporting other substantive research processes.

A disclosure should identify the AI tool used (and version, when relevant and available), the purpose and extent of use, the research activity or manuscript section affected, and confirmation that the authors reviewed and verified the outputs.

Routine spelling correction, grammar checking, and minor language polishing generally do not require a formal declaration, provided that they do not materially generate or alter scholarly arguments, research methods, or findings. Where substantive assistance was used, authors should include a statement entitled "Declaration of AI-Assisted Technologies" before the reference list or in another location designated by the editorial office.

Transparent disclosure does not automatically disqualify a manuscript from publication. Regardless of whether disclosure is required, authors remain responsible for all submitted content.

AI systems, including large language models (LLMs), cannot be listed as authors or co-authors of manuscripts submitted to AMAR. Academic authorship requires a meaningful intellectual contribution, approval of the final manuscript, and the capacity to accept responsibility for the accuracy, integrity, and ethical compliance of the published work.

AI systems cannot independently meet these requirements or be held accountable for research misconduct. Authors must not enter AI tools as authors in the manuscript, submission metadata, contribution statements, or other publication records.

All authors bear full responsibility for the scholarly quality, originality, accuracy, reliability, and ethical integrity of their submitted and published work, including any material generated, edited, translated, summarized, or otherwise assisted by AI.

• Verify all factual statements, theoretical arguments, calculations, analyses, and conclusions.
• Check that datasets, statistical outputs, research methods, and interpretations are scientifically valid and appropriately documented.
• Ensure that references, quotations, DOIs, and cited findings correspond to authentic and relevant sources.
• Review AI-assisted content for bias, factual errors, fabricated claims, misleading interpretations, and inadvertent plagiarism.
• Respect copyright, intellectual property, research consent, privacy, confidentiality, and relevant data-protection requirements.
• Provide required disclosures and ensure that the final manuscript reflects the authors' own scholarly contributions and professional judgment.

Submission to AMAR constitutes acknowledgment that the authors accept responsibility for the entire manuscript and for any declared or undeclared AI-assisted material incorporated into it.

AMAR applies a double-blind peer-review process. Editors and peer reviewers must maintain the confidentiality of submissions, unpublished findings, reviewer identities, editorial correspondence, and review reports.

• Confidentiality: Do not upload confidential manuscripts or peer-review materials to external or publicly accessible AI systems unless expressly authorized and supported by adequate confidentiality and data-protection arrangements.
• Independent judgment: AI-generated assessments must not replace human scholarly evaluation, reviewer expertise, or editorial decision-making.
• Responsible assistance: Limited technical assistance may be used only when permitted under journal procedures and when confidentiality, fairness, and research integrity can be protected.
• Accountability: Editors and reviewers remain responsible for the fairness, accuracy, confidentiality, and professional quality of their decisions, comments, and recommendations.

Editorial decisions must be grounded in originality, methodological rigor, relevance, analytical validity, ethical compliance, and scholarly contribution rather than unverified AI-generated evaluations.

AMAR may request clarification, an AI-use declaration, supporting documentation, or revisions where concerns arise about the originality, accuracy, transparency, analytical reliability, or integrity of a manuscript.

Suspected misuse will be assessed using relevant evidence and appropriate editorial procedures. AI-detection scores alone are not conclusive proof of misconduct and must not be treated as the sole basis for adverse editorial action.

When a substantiated violation is identified, AMAR may require correction, request revision, reject a submission, issue a post-publication notice, or retract a published article as appropriate to the nature and severity of the issue and consistent with the journal's publication ethics policies.

This policy forms part of the publication ethics and editorial standards of Amkop Management Accounting Review. It applies upon formal adoption and publication by the AMAR Editorial Board and may be revised periodically to reflect developments in AI technologies, research practices, scholarly publishing, and applicable ethical guidance.