Artificial Intellegence Usage Policy
Artificial Intelligence (AI) Usage Policy
Artificial Intelligence (AI) & Generative AI Policy
Summa: Journal of Accounting and Tax supports responsible AI use while maintaining human accountability, research integrity, confidentiality, and transparency.
| ✓ AI may assist manuscript preparation. | ✓ Meaningful AI use must be disclosed. |
| ✓ Authors remain fully responsible for all content. | ✕ AI tools cannot be authors or co-authors. |
| ✕ Reviewers/editors must not upload confidential manuscripts to AI. | ✕ AI must not replace human scientific or editorial judgment. |
Authors may use generative AI or AI-assisted technologies to support activities such as language improvement, literature organization, idea development, data exploration, or manuscript preparation. AI tools must not replace the authors' critical thinking, scholarly judgment, analysis, interpretation, or original contribution.
Authors are responsible for:
- verifying factual accuracy and checking references generated by AI;
- reviewing and substantially editing AI-assisted content;
- checking for bias, hallucination, fabricated citations, or misleading information;
- protecting confidential, personal, copyrighted, and unpublished data; and
- ensuring that the final manuscript represents the authors' own scholarly work.
Meaningful use of generative AI in manuscript preparation must be disclosed in a separate AI Declaration. The declaration should identify the tool used, its purpose, and the extent of human review and oversight.
The authors used [tool/model name] for [specific purpose]. All AI-assisted outputs were critically reviewed, verified, and substantially revised by the authors. The authors take full responsibility for the accuracy, integrity, and originality of the manuscript.
Basic spelling, grammar, or punctuation checks do not normally require disclosure. If AI forms part of the research method or data analysis, its use must be described in sufficient detail in the Methods section.
AI tools, chatbots, and language models must not be listed as authors or co-authors. Authorship requires human responsibility for the integrity of the work, approval of the final manuscript, accountability for its content, and the ability to respond to questions regarding the research.
Generative AI must not be used to create, manipulate, obscure, remove, or introduce features in research images or figures submitted as evidence.
An exception may apply when AI-assisted imaging is part of the research design or methodology. In such cases, authors must describe the tool, model/version, procedure, and its role in generating or interpreting research data in the Methods section.
Submitted manuscripts are confidential documents. Reviewers must not upload manuscripts, manuscript excerpts, supporting files, or review reports into generative AI systems.
Peer review is a human scholarly responsibility. AI tools must not be used to generate scientific assessments, evaluate manuscript quality, or determine review recommendations. Reviewers remain personally responsible for the content and integrity of their reports.
Editors must not upload submitted manuscripts, confidential correspondence, reviewer reports, or editorial decision letters into public generative AI systems.
AI must not replace human editorial judgment or be used to determine acceptance, revision, or rejection. Editors remain fully responsible for editorial evaluation, communication, and final publication decisions.
7. AI in the Publication Workflow
The journal may use appropriately controlled AI-assisted technologies for limited technical and administrative purposes, with human oversight.
| ✓ Technical submission checks | ✓ Duplicate-submission detection |
| ✓ Research-integrity screening | ✓ Reviewer matching support |
| ✓ Copyediting and production assistance | ✓ Identification of technical inconsistencies |
Violations & Consequences
Misuse or undisclosed use of AI may be handled under the journal's publication-ethics procedures. Depending on severity, actions may include request for clarification, manuscript rejection, correction, retraction, institutional notification, or restrictions on future submissions.
Policy Governance
This policy follows principles of transparency, accountability, confidentiality, human oversight, fairness, intellectual-property protection, and research integrity. It will be reviewed periodically as AI technologies and international publication standards evolve.






