Authorship Criteria

Authorship Criteria

Jurnal Riset Akuntansi Kontemporer (JRAK) applies authorship criteria consistent with the recommendations of the Committee on Publication Ethics (COPE). Authorship credit must reflect a genuine intellectual contribution to the work and its reporting.

 

Criteria for Authorship

 

An individual may be listed as an author only if they meet all of the following conditions:

 

  1. Substantial contribution to the conception or design of the study, or to the acquisition, analysis, or interpretation of the data;
  2. Involvement in drafting the manuscript or revising it critically for important intellectual content;
  3. Final approval of the version submitted for publication;
  4. Agreement to be accountable for all aspects of the work, including the accuracy and integrity of any part of it.

 

Individuals who contributed to the research but do not meet all four criteria — for example those who provided funding, technical assistance, data collection support, language editing, or general supervision — should be recognised in the Acknowledgements section rather than listed as authors.

 

Corresponding Author

 

Each submission must designate one corresponding author, who is responsible for communication with the editorial office throughout the submission, review, revision, and publication process. The corresponding author warrants that all listed authors have read and approved the manuscript and agree to its submission to JRAK.

 

Order of Authors

 

The order of authors is determined by the authors themselves and must be agreed upon by all contributors before submission. JRAK does not arbitrate disputes regarding author order.

 

Changes to Authorship

 

Requests to add, remove, or reorder authors after submission must be sent to the Editorial Office by the corresponding author and must include:

 

  1. The reason for the requested change; and
  2. Written confirmation of agreement from all authors, including the author being added or removed.

 

Changes to authorship after acceptance will only be considered in exceptional circumstances and at the discretion of the Editor-in-Chief. Requests received after publication will be handled in accordance with COPE guidance and may result in a published correction.

 

Prohibited Authorship Practices

 

JRAK does not permit:

 

  • Ghost authorship — omitting an individual who meets the authorship criteria;
  • Guest or gift authorship — listing an individual who does not meet the criteria;
  • Sale or transfer of authorship — any arrangement in which authorship is traded, purchased, or assigned for payment.

 

Manuscripts found to involve any of these practices will be rejected. If discovered after publication, the article will be handled under JRAK's Correction and Retraction Policy.

 

Use of Artificial Intelligence

 

Artificial intelligence tools cannot be listed as authors, as they are unable to take responsibility for the work. Any use of AI tools must be disclosed in accordance with JRAK's Artificial Intelligence (AI) Policy.

 

Contact

 

Questions regarding authorship may be addressed to the Editorial Office at jrak@unpas.ac.id.