Authorship Criteria

Authorship Criteria and Contributorship Guidelines
Jurnal Ilmiah Akuntansi Indonesia enforces rigorous standards regarding authorship to ensure that the academic record accurately reflects individuals who made tangible intellectual contributions to the reported research and its public dissemination. In defining who qualifies as an author, the journal aligns with the foundational principle that authorship must correctly acknowledge those who created, designed, or developed the scholarly work, as outlined by the Committee on Publication Ethics (COPE) Authorship Discussion Document.
1. Core Requirements for Authorship
To be designated as an author of a manuscript submitted to Jurnal Ilmiah Akuntansi Indonesia, individuals must fulfill clear criteria reflecting active participation and responsibility. As detailed in international standards compiled within the COPE International Standards for Authors, all listed authors must have contributed significantly to the research, take collective public responsibility for the integrity of the content, and give final approval of the version to be published. Listing individuals who do not meet these criteria undermines the credibility of scholarly literature.
2. Prevention of Unethical Authorship Practices
The journal strictly prohibits unethical practices such as gift, guest, or ghost authorship. Gift or honorary authorship—naming individuals as authors who have made no or negligible contributions to the research—alongside ghost authorship (excluding individuals who made substantial intellectual contributions), violates publication ethics. Editors and editorial staff rely on transparent author declarations and institutional guidelines to prevent such malpractices, referencing protocols specified in the COPE Flowcharts on Adding or Removing Authors.
3. Handling Authorship Disputes and Changes
Any disputes regarding the sequence of authors, omission of deserving contributors, or addition/removal of authors post-submission must be resolved amicably by the co-authors prior to publication. The journal handles any emerging authorship disputes or post-publication challenges by systematically following the guidelines and case studies provided in the COPE Report on Authorship Disputes and Best Practices. Authors are required to submit a signed authorship contribution statement confirming that all listed members meet the journal's strict requirements.