Declaration of Generative AI Use. | The Indonesian Accounting Review

Authors must declare the use of AI in the manuscript preparation process when submitting articles to The Indonesian Accounting Review (TIAR).

TIAR acknowledges the potential of AI and AI-assisted technology ("AI Tools") when used responsibly to help researchers work efficiently, gain critical insights quickly, and achieve better results. Increasingly, these tools, including AI agents and other research tools, help researchers synthesize complex literature, provide an overview of a field or research question, identify research gaps, generate ideas, and provide customized support for research tasks such as content organization and improving language and readability for journal readers.

Authors preparing manuscripts for TIAR journals may use AI Tools to support writing activities. However, these tools should not be used as a replacement for critical thinking, human expertise, and evaluation. AI technology should always be applied with human oversight and control.

Authors are responsible for the use of AI and accountable for the content of their work. This includes responsibility for:

Reviewing and carefully verifying the accuracy, completeness, and correctness of all outputs generated by AI (including checking sources, as references generated by AI can be incorrect or fabricated).
Editing and adjusting all material thoroughly to ensure the manuscript represents the author's original contribution and thinking and reflects the author's own analysis, interpretation, insights, and ideas.
Ensuring the use of any tools or sources, AI-based or not, is clear and transparent to readers. If AI Tools have been used, we require an official author statement for disclosure upon submission; please see the example below.
Ensuring the manuscript is developed in a way that protects data privacy, intellectual property rights, and other rights by checking the terms and conditions of any AI tools used.

Finally, authors must not register or list AI Tools as authors or co-authors in the manuscript, as the submitted scientific article implies responsibility and duties that can only be attributed to and performed by the author(s) themselves.

Declaration Requirements

Authors who use generative AI tools in preparing their manuscripts must disclose such use in a separate section titled "Declaration of Generative AI Use," placed immediately before the References section.

The declaration must identify the AI tool(s) used and describe the purpose of their use. Authors must review and verify all AI-assisted content and remain fully responsible for the accuracy, originality, integrity, and reliability of their manuscripts.

Basic spelling, grammar, and reference management tools do not require disclosure, provided they do not involve substantive generative AI assistance.

Example of an AI Use Declaration

Declaration of Generative AI Use

During the preparation of this manuscript, the authors used [NAME OF AI TOOL/SERVICE] for [SPECIFIC PURPOSE]. The authors reviewed, verified, and edited the AI-assisted content and take full responsibility for the accuracy, originality, and integrity of the manuscript.

Authors who do not use generative AI tools are not required to include this declaration.

Failure to disclose the use of generative AI tools, when disclosure is required, may constitute a violation of the journal's publication ethics policy and may result in editorial action following an appropriate assessment.

To become more familiar with The Indonesian Accounting Review, please refer to Our Policy Section: