Plagiarism Screening

Manuscript submitted to the Journal of Strategic Behaviour Accounting (JSBA) will undergo rigorous screening for plagiarism using the Turnitin detection tool. JSBA welcomes theoretical, empirical, and methodological contributions that explore a range of critical themes, including Behavioral Aspects of Strategic Accounting (such as cognitive biases in managerial decision-making, the role of trust, ethics, and culture in accounting practices, and behavioral implications of budgeting and performance evaluation), Strategic Management Accounting (encompassing cost management strategies, balanced scorecard, non-financial performance metrics, and accounting's role in competitive advantage), Organizational Control Systems (focusing on the design of incentive systems, behavioral consequences of performance measurement, and risk management from a behavioral lens), and Emerging Topics in Accounting (like digital transformation's impact on accounting, sustainability accounting, ESG reporting behaviors, and cross-cultural studies). Papers found to exhibit plagiarism or self-plagiarism will be immediately rejected, underscoring JSBA's unwavering commitment to upholding academic integrity.

JSBA is dedicated to upholding the highest international standards for academic integrity. The journal expects all authors, particularly those submitting research within its defined focus and scope, to adhere carefully to these guidelines, especially concerning the critical issue of plagiarism. Plagiarism is fundamentally defined as presenting another's ideas, information, or words as one's own without proper acknowledgment of the original source. It is crucial to understand that even when it occurs unintentionally, plagiarism remains a serious academic violation and is considered unacceptable in all international academic publications.

Proper citation is a cornerstone of academic integrity. When an author incorporates specific information, such as a name, date, place, statistical number, or any other detailed data learned from a particular source, a citation is mandatory. This requirement is only excused in cases of general knowledge, where the data is readily available in more than five sources or is widely considered common knowledge (for example, the fact that Indonesia is the most populous Muslim country in the world). Similarly, if an author adopts an idea from another author, a citation is required even if that idea is subsequently developed further. This applies to various conceptual contributions, whether they relate to interpreting data, choosing methodologies, drawing conclusions, or discussing broad developments and general information within a field. Regardless of the nature of the idea, authors must cite their sources. In instances where the author expands upon the original idea, it remains essential to cite the initial source of the idea, and then, in a subsequent sentence, the author can elaborate on their more developed concept. Furthermore, when an author directly takes words from another author, both a citation and quotation marks are required. Specifically, whenever four or more consecutive words are identical to a source that the author has read, the author must enclose those words in quotation marks to clearly denote the use of another author's original phrasing; merely providing a citation is no longer sufficient in such cases.

Journal of Strategic Behaviour Accounting (JSBA) takes academic integrity with the utmost seriousness. The editors reserve the unequivocal right to withdraw acceptance from any paper found to violate the rigorous standards outlined above. For further information or clarification regarding these policies, prospective authors are encouraged to contact the editorial office directly at jsba@unesa.ac.id.