Artificial Intelligence (AI) Usage Policy
Artificial Intelligence (AI) Usage Policy
Ilomata International Journal of Tax and Accounting
Ilomata International Journal of Tax and Accounting (IJTC) is committed to maintaining high standards of academic integrity, transparency, originality, and accountability. This policy provides guidance on the acceptable and unacceptable use of Artificial Intelligence (AI) tools, including but not limited to ChatGPT, Grammarly, QuillBot, and similar technologies, in the preparation and submission of manuscripts.
PERMITTED
AI tools may support language editing, grammar correction, clarity improvement, and initial manuscript organization.
AI tools may support language editing, grammar correction, clarity improvement, and initial manuscript organization.
PROHIBITED
AI tools must not generate substantial manuscript sections, fabricate data, or create false references.
AI tools must not generate substantial manuscript sections, fabricate data, or create false references.
DISCLOSURE REQUIRED
Authors must disclose the AI tool used and clearly explain the nature of its assistance.
Authors must disclose the AI tool used and clearly explain the nature of its assistance.
Permitted Uses
Authors may use AI-based tools for limited supportive purposes, provided that the tools do not replace the authors’ intellectual, analytical, or scientific contribution.
1
Language Editing
AI tools may be used for language improvement, spelling, punctuation, and grammar correction.
Language Editing
AI tools may be used for language improvement, spelling, punctuation, and grammar correction.
2
Clarity and Structure
AI tools may assist in improving sentence clarity and structure, provided that the scientific meaning and content remain unchanged.
Clarity and Structure
AI tools may assist in improving sentence clarity and structure, provided that the scientific meaning and content remain unchanged.
3
Initial Organization
AI tools may be used to develop preliminary outlines or organize early drafts before the manuscript is critically reviewed and revised by the authors.
Initial Organization
AI tools may be used to develop preliminary outlines or organize early drafts before the manuscript is critically reviewed and revised by the authors.
Prohibited Uses
AI tools must not be used in ways that replace authorship, misrepresent original scholarly contributions, or compromise the reliability and integrity of the manuscript.
1. Generating Substantial Manuscript Content
Authors must not use AI tools to generate substantial portions of a manuscript, complete sections, or the entire article.
Authors must not use AI tools to generate substantial portions of a manuscript, complete sections, or the entire article.
2. Fabricating Data or Citations
AI tools must not be used to create, alter, manipulate, or fabricate research data, findings, references, quotations, citations, statistical results, tables, or figures.
AI tools must not be used to create, alter, manipulate, or fabricate research data, findings, references, quotations, citations, statistical results, tables, or figures.
3. Undisclosed AI-Generated Content
Authors must not submit AI-generated or AI-assisted content without careful human review, verification, revision, and appropriate disclosure.
Authors must not submit AI-generated or AI-assisted content without careful human review, verification, revision, and appropriate disclosure.
Editorial Action: Violations of these provisions may result in manuscript rejection, published-article retraction, suspension of the editorial process, or further investigation by the Editorial Board.
Disclosure and Transparency
Any use of AI tools in preparing a manuscript must be clearly disclosed in the Acknowledgments or Methods section. The disclosure must identify the specific AI tool used and explain the nature and extent of the assistance provided.
Suggested Disclosure Statement
“The authors used [name and version of AI tool] for [describe the purpose, such as language editing or improving sentence clarity]. All AI-assisted content was reviewed, verified, and revised by the authors, who take full responsibility for the final content of the manuscript.”
Author Responsibilities
Scientific Accuracy
Authors must ensure the accuracy, validity, and originality of all submitted content.
Authors must ensure the accuracy, validity, and originality of all submitted content.
Full Accountability
Authors remain fully accountable for all manuscript content, including text revised or assisted by AI tools.
Authors remain fully accountable for all manuscript content, including text revised or assisted by AI tools.
Ethical Use
Authors must use AI tools ethically and in accordance with this policy and accepted scholarly publishing standards.
Authors must use AI tools ethically and in accordance with this policy and accepted scholarly publishing standards.
Editorial Cooperation
Authors must respond honestly and completely to editorial questions concerning the use of AI tools.
Authors must respond honestly and completely to editorial questions concerning the use of AI tools.
AI Tools and Authorship
AI tools cannot be listed as authors or co-authors because they cannot take responsibility for the accuracy, originality, integrity, or ethical implications of scholarly work. Human authors must retain full responsibility for every aspect of the submitted manuscript.
Policy Review
This policy will be reviewed and updated periodically to reflect technological developments in Artificial Intelligence and evolving standards, ethical guidance, and best practices in scholarly publishing.
Ilomata International Journal of Tax and Accounting supports the responsible use of Artificial Intelligence when it improves the clarity, readability, and accessibility of scholarly manuscripts while preserving human authorship, academic integrity, transparency, originality, and the reliability of scientific research.
