Gen AI

Policy on the Use of Generative Artificial Intelligences

1. Summary

The Journal of Strategic Behaviour Accounting (JSBA) recognizes the increasing use of generative artificial intelligence (Generative AI) and AI-assisted technologies in academic research and scholarly publishing.

This policy establishes principles for the responsible, transparent, and ethical use of Generative AI and AI-assisted technologies in the preparation, submission, peer review, editorial process, and publication of manuscripts submitted to JSBA.

The policy aims to maintain the accuracy, originality, transparency, confidentiality, accountability, and integrity of the scholarly record.

Generative AI tools may assist authors, reviewers, and editors in certain limited circumstances. However, the use of such technologies does not replace human responsibility, academic judgment, or accountability.

2. For Authors

2.1 Permitted Use

Authors may use Generative AI or AI-assisted technologies for appropriate supportive purposes, including:

  • improving grammar, spelling, and language;
  • improving readability and clarity;
  • assisting with language translation;
  • organizing or improving the presentation of text; and
  • other limited forms of editorial or language assistance.

The use of Generative AI must remain under human supervision and control.

Authors must critically evaluate, verify, and, where necessary, revise all AI-assisted outputs before submitting their manuscript.

Authors remain fully responsible for the accuracy, originality, integrity, validity, and ethical compliance of the submitted manuscript.

Generative AI should not be used to fabricate or falsify research data, references, results, research participants, or other scholarly information.

Authors must independently verify all factual claims, citations, references, calculations, analyses, and other substantive content produced or assisted by AI tools.

2.2 Disclosure Requirements

Authors must disclose the use of Generative AI or AI-assisted technologies when such tools have been used in the preparation of the manuscript.

The disclosure should identify:

  1. the name of the AI tool;
  2. the version, where available;
  3. the purpose for which the tool was used; and
  4. the extent or nature of its use.

The disclosure should be included in an “Artificial Intelligence Use Statement” or an equivalent section of the manuscript, where applicable.

Example disclosure:

Artificial Intelligence Use Statement: During the preparation of this manuscript, the authors used [Tool Name, Version] to assist with [e.g., language editing and improving readability]. The authors reviewed and critically evaluated all AI-assisted outputs and made the final decisions regarding the content of the manuscript. The authors take full responsibility for the accuracy, originality, integrity, and validity of the final manuscript.

If no Generative AI or AI-assisted technology was used, authors may state:

Artificial Intelligence Use Statement: The authors declare that no Generative AI or AI-assisted technologies were used in the preparation of this manuscript.

2.3 Authorship and Accountability

Generative AI tools cannot be listed as authors or co-authors of a manuscript.

Authorship requires substantial intellectual contribution, accountability, and the ability to take responsibility for the work. AI systems cannot fulfill these responsibilities.

All authors listed on a manuscript must meet the journal's authorship requirements and remain responsible for the content of the manuscript, including content produced or modified with the assistance of AI.

2.4 Use of AI in Research and Data Analysis

The use of AI tools as part of the research methodology is permitted when scientifically justified and transparently reported.

When Generative AI or other AI technologies are used as part of the research process, authors should clearly describe their use in the appropriate section of the manuscript, particularly the Methods/Methodology section.

Where applicable, authors should report:

  • the name of the AI system or tool;
  • the developer or provider;
  • the version or model used;
  • the date or period of use;
  • the purpose of the AI application;
  • relevant prompts, procedures, or parameters where necessary for reproducibility;
  • how AI-generated outputs were evaluated or validated; and
  • the role of human researchers in reviewing and interpreting the outputs.

AI-generated information must not be presented as independently verified evidence without appropriate validation.

2.5 Use of AI-Generated Images and Illustrations

Generative AI may be used to create or modify images, illustrations, figures, or graphical abstracts only when such use is appropriate to the research and transparently disclosed.

When AI-generated or AI-modified visual material forms a substantive part of the research, authors must describe its use in the manuscript.

The description should include, where applicable:

  • the AI tool or system used;
  • the developer;
  • the version or model;
  • the purpose of its use;
  • the process through which the image was generated or modified; and
  • the role of the AI-generated material in the research.

Authors must ensure that the use of AI-generated images does not violate copyright, intellectual property rights, privacy rights, licensing requirements, or other applicable regulations.

AI-generated images must not be used to manipulate research evidence or misrepresent research findings.

2.6 Accuracy, Originality, and Responsibility

Authors remain fully responsible for all content submitted to JSBA, regardless of whether the content was produced directly by the authors or with the assistance of AI tools.

Authors must ensure that AI-assisted content:

  • is factually accurate;
  • does not contain fabricated information;
  • does not contain fabricated or inaccurate references;
  • does not constitute plagiarism;
  • does not infringe copyright or intellectual property rights;
  • does not disclose confidential or sensitive information; and
  • accurately represents the authors' research and findings.

The use of Generative AI does not exempt authors from compliance with the journal's Publication Ethics and Author Guidelines.

3. For Reviewers

3.1 Confidentiality

Reviewers must protect the confidentiality of manuscripts submitted to JSBA.

Reviewers must not upload, copy, paste, or otherwise transfer submitted manuscripts, unpublished research data, reviewer reports, or other confidential editorial information into publicly available Generative AI systems or third-party AI services unless explicit authorization has been provided by the journal.

This restriction is intended to protect confidential information and the intellectual property of authors.

3.2 Use of AI-Assisted Tools During Peer Review

Reviewers should not use Generative AI tools to independently evaluate, summarize, analyze, or generate substantive portions of a peer-review report without explicit authorization from the Editor.

Peer-review assessments must primarily reflect the reviewer's own academic expertise, critical judgment, and evaluation of the manuscript.

Where the journal permits limited AI assistance, reviewers remain fully responsible for the accuracy, confidentiality, and integrity of their review.

4. For Editors

4.1 Editorial Decision-Making

Editors must not delegate editorial decision-making to Generative AI systems.

Editorial decisions must be based on:

  • scholarly quality;
  • originality;
  • methodological rigor;
  • relevance to the journal's focus and scope;
  • ethical compliance;
  • significance of the contribution; and
  • the results of the peer-review process.

AI systems must not be used as the sole basis for accepting, rejecting, or making other substantive decisions regarding a manuscript.

4.2 Confidentiality of Manuscripts

Editors must protect the confidentiality of submitted manuscripts and related editorial information.

Editors must not upload confidential manuscripts, reviewer reports, author information, or unpublished research materials into publicly available Generative AI systems or third-party AI services without appropriate authorization.

4.3 Editorial Use of AI-Assisted Tools

Limited AI-assisted tools may be used by editors for appropriate administrative or language-related purposes, provided that such use does not compromise:

  • confidentiality;
  • editorial independence;
  • fairness;
  • scholarly judgment; or
  • the integrity of the publication process.

Final editorial decisions and substantive editorial judgments must remain the responsibility of qualified human editors.

5. Prohibited Uses

The following uses of Generative AI are considered unacceptable in the publication process:

  • fabricating or falsifying research data;
  • generating fictional research results and presenting them as genuine findings;
  • fabricating references or citations;
  • manipulating research evidence;
  • concealing substantive AI-generated content where disclosure is required;
  • using AI to impersonate authors, reviewers, or editors;
  • uploading confidential manuscripts or reviewer materials into unauthorized AI systems;
  • using AI to circumvent plagiarism or similarity detection;
  • using AI to manipulate the peer-review process; and
  • using AI in any manner that violates applicable ethical, legal, copyright, privacy, or intellectual property requirements.

6. Compliance and Accountability

Authors, reviewers, editors, and other parties involved in the publication process are expected to comply with this policy.

Failure to disclose required AI use or misuse of Generative AI may constitute a breach of publication ethics.

Depending on the nature and severity of the violation, JSBA may take appropriate action, which may include:

  • requesting clarification or disclosure;
  • requesting manuscript revision;
  • rejection of the manuscript;
  • correction of a published article;
  • retraction of a published article; or
  • other appropriate editorial or ethical measures.

All suspected violations will be handled in accordance with the journal's Publication Ethics Policy and relevant international publication-ethics principles.

7. Continuous Review of the Policy

Because Generative AI technologies and scholarly publishing practices continue to evolve, JSBA may periodically review and update this policy.

Any updates will be made with consideration of developments in publication ethics, research integrity, data protection, copyright, intellectual property, and responsible use of artificial intelligence in scholarly communication.

References