Plagiarisme Policy
The Editorial Board of the Islamic Accounting Journal is committed to upholding the highest standards of academic integrity and publication ethics. Plagiarism in any form is considered unacceptable. Therefore, the journal has established the following plagiarism policy, including the actions that will be taken when plagiarism or excessive textual similarity is identified in manuscripts submitted for publication.
All submitted manuscripts are screened using Turnitin originality checking software before entering the peer-review process and again, if necessary, before publication. The journal permits a maximum similarity index of 20%, excluding properly quoted text, references, and other acceptable exclusions. Manuscripts with a similarity index exceeding this threshold may be returned to the authors for revision and resubmission or rejected at the discretion of the Editorial Board, depending on the nature and extent of the overlap.
Definition of Plagiarism
Plagiarism is defined as the use or close imitation of another person's language, ideas, data, figures, tables, or intellectual work without appropriate acknowledgment, and presenting them as one's own original work. This includes direct copying, paraphrasing without proper citation, self-plagiarism, duplicate publication, and any other form of academic misrepresentation.
Plagiarism Policy
Submitted manuscripts must be original, must not have been published previously, and must not be under consideration for publication elsewhere. Any material reproduced verbatim from another source must be clearly distinguished from the author's original work through:
appropriate indentation (where applicable);
the use of quotation marks for direct quotations; and
complete and accurate citation of the original source.
The reproduction of text beyond fair use (generally more than two or three consecutive sentences), as well as the reuse of figures, tables, illustrations, or other copyrighted materials, requires prior permission from the copyright holder whenever applicable and must be accompanied by appropriate acknowledgment of the original source.
If plagiarism or unethical duplication is suspected or identified at any stage of the editorial process, the Editor-in-Chief, together with the Editorial Board, will investigate the case in accordance with the journal's publication ethics and the COPE (Committee on Publication Ethics) guidelines. Appropriate actions will be taken based on the severity of the violation.
Levels of Plagiarism and Editorial Actions
1. Minor Plagiarism
Minor plagiarism involves the copying of a short sentence or brief paragraph without appropriate citation, where no significant ideas, findings, data, or intellectual contributions have been misappropriated.
Editorial Action: The authors will receive a formal warning and will be required to revise the manuscript by properly citing the original source before the manuscript can proceed to peer review or publication.
2. Moderate Plagiarism
Moderate plagiarism involves the unauthorized use of substantial text, paragraphs, data, figures, or ideas from previously published work without proper attribution.
Editorial Action: The manuscript will be rejected immediately. Authors may submit a substantially revised manuscript as a new submission only if the plagiarism issues have been fully resolved.
3. Severe Plagiarism
Severe plagiarism involves extensive copying or misappropriation of another author's work, including original data, research findings, methodologies, equations, theories, figures, tables, or other significant intellectual contributions, with the intention of presenting them as original.
Editorial Action: The manuscript will be rejected immediately. The Editorial Board reserves the right to prohibit the authors from submitting manuscripts to the Islamic Accounting Journal for a specified period or permanently, depending on the seriousness of the misconduct. The journal may also notify the authors' affiliated institution(s) if deemed necessary and appropriate.
