Generative AI

THE USE OF GENERATIVE AI AND AI-ASSISTED TECHNOLOGIES IN WRITING FOR Journal of Business Innovation and Accounting Research (JBIAR) 

The purpose of this policy is to provide authors, readers, reviewers, editors, and contributors with clear guidance regarding the use of generative AI and AI-assisted technologies in the writing and research process.

To ensure the privacy and confidentiality of data and inputs, including unpublished and published manuscripts, authors must carefully review the terms and conditions of any AI tools they utilize. Any personally identifiable information must be handled with strict caution. The creation of images that imitate or reference existing copyrighted materials, real individuals, identifiable brands or products, or any likeness of a person’s voice is strictly prohibited. Authors are also responsible for critically reviewing AI-generated content for potential bias, inaccuracies, or misleading information.

Authors must ensure that AI tools are granted only limited rights to process their materials (i.e., solely to provide services to the user), and not broader rights such as permission to use the materials for training purposes. Furthermore, authors must confirm that the AI tools do not impose restrictions on how the generated outputs may be used, particularly if such limitations could hinder future publication.

When submitting a manuscript, authors are required to include a separate AI declaration statement disclosing the use of AI tools in manuscript preparation. The statement, titled “Declaration of Generative AI and AI-assisted Technologies in the Writing Process,” must be placed at the end of the manuscript, immediately before the references section. This declaration will be included in the published article. Authors must clearly specify the name of the AI tool used, the purpose of its use, and the extent of human oversight. Such transparency promotes trust and accountability among all stakeholders. However, no declaration is required for the use of AI tools limited to basic grammar, spelling, or punctuation checks. If AI is used within the research process itself, a detailed explanation must also be included in the methods section.

AI tools must not be listed as authors or co-authors. Authorship carries responsibilities that can only be fulfilled by humans. Each author is fully accountable for ensuring the integrity, accuracy, and originality of the work, and for addressing any issues that may arise.

The use of generative AI or AI-assisted tools to create or modify images in submitted manuscripts is generally prohibited in JBIAR. Adjustments such as brightness, contrast, or color balance are permitted only if they do not alter, obscure, or misrepresent the original data. The journal reserves the right to employ image forensics or specialized software to detect potential manipulation.

Exceptions are permitted only when the research design explicitly involves the use of generative AI or AI-assisted technologies (e.g., AI-based data analysis or imaging techniques). In such cases, the methods section must include a clear, transparent, and reproducible description of the AI usage. This should specify the tool or model name, version, developer, and a detailed explanation of how the technology was applied. Authors must comply with the usage policies of the AI tools and ensure proper attribution. Upon request, authors may also be required to provide original, unprocessed images or raw data for editorial verification.