Declaration of generative AI use

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.

The use of AI tools in the manuscript preparation process must be disclosed and announced by adding a statement at the end of the manuscript when the paper is first submitted to the TIAR journal. The statement will appear in the published work and must be placed in a new section before the reference list. If the author is known to use AI but does not include a statement about its use, the author is considered to have violated the integrity and publication policy of the TIAR journal and the submitted article may be rejected for publication.

Example of an AI usage statement:

Title of the new section:

Statement on the use of generative AI and AI-assisted technology in the manuscript preparation process.

Statement: During the preparation of this work, the author(s) used [NAME OF TOOL/SERVICE] for [REASON]. After using this tool/service, the author(s) reviewed and edited the content if necessary and are fully responsible for the content of the published article.

The disclosure statement does not apply to the use of basic tools, such as tools used to check grammar, spelling (e.g., Grammarly), and references (e.g., Mendeley). If you have nothing to disclose, you do not need to add a statement.