AI Usage Policy

The Islamic Accounting Journal (IAJ) upholds the principles of publication ethics and integrity in line with the standards of the Committee on Publication Ethics (COPE) and the best practices recommended by the Directory of Open Access Journals (DOAJ). The use of Artificial Intelligence (AI) tools in manuscript preparation must be transparent, responsible, and limited in scope.

1. Authorship and Human Responsibility

All manuscripts must be the original intellectual work of human authors. AI tools (e.g., ChatGPT or similar systems) cannot be listed as authors. Authors bear full responsibility for the content of their work.

2. Permitted (Limited) Use

AI tools may be used in a limited capacity for:

      Language editing and grammar correction

      Improving clarity and readability

AI must not be used to generate core scholarly content, such as analyses, interpretations, or conclusions.

3. Prohibited Practices

The following practices are strictly prohibited:

       Submitting manuscripts, or substantial portions of text, generated by AI without human authorship

       Fabricating, falsifying, or manipulating data, images, or references

       Using AI to generate inaccurate, unverifiable, or non-existent (fictitious) citations

       Any other use that violates research integrity or ethical standards

Violations will result in manuscript rejection, article retraction, or other editorial action.

4. Disclosure Obligation

Authors must disclose any use of AI tools in the manuscript (e.g., in the Acknowledgments or Methods section), stating the tool used and its purpose. Example:

“The authors used [tool name] solely for language refinement. All content was reviewed and validated by the authors, who take full responsibility for the final manuscript.”

Failure to disclose the use of AI constitutes a breach of publication ethics.

5. Accountability and Verification

Authors bear full responsibility for:

       The accuracy and validity of all statements and data

       Proper citation and originality

       The verification of all AI-assisted output

AI tools cannot be held accountable for any aspect of a manuscript.

6. Confidentiality in the Editorial Process

Editors and reviewers must not upload manuscripts or confidential data to AI systems. The peer-review process must remain secure and confidential, in accordance with ethical publishing standards.

7. Compliance and Enforcement

IAJ reserves the right to investigate the use of AI and to request clarification at any stage. Non-compliance may result in:

       Rejection of the manuscript

       Retraction of a published article

       Notification of the author’s affiliated institution, where necessary

All use of AI must comply with the journal’s policies on Publication Ethics, Plagiarism Screening, and Research Integrity.