AI Usage Policy

Finance, Accounting and Business Analysis (FABA) recognizes the increasing use of artificial intelligence (AI) tools in academic research and writing. The journal permits responsible AI-assisted use under strict transparency and accountability requirements.

This policy operates in conjunction with:

• Publication Ethics & Malpractice Statement
• Plagiarism Screening Policy
• Authorship Criteria (ICMJE + CRediT)
• AI in Peer Review Policy

  1. General Principle

Artificial intelligence tools may assist authors in preparing manuscripts, but full intellectual responsibility remains with the human authors.

AI systems cannot be listed as authors.

  1. Permissible Use of AI Tools

AI tools may be used for:

• language editing and grammar correction;
• improving readability and clarity;
• formatting assistance;
• translation support;
• coding assistance (where applicable);
• literature organization (with verification).

All AI-assisted outputs must be critically reviewed and verified by the authors.

  1. Mandatory Disclosure

If AI tools were used in drafting, editing, data analysis, or figure generation, authors must disclose this in a dedicated section of the manuscript.

Example disclosure:

“AI-based language editing tools were used to improve grammar and clarity. All intellectual content, interpretation, and conclusions are solely the responsibility of the authors.”

Failure to disclose significant AI use may be considered a breach of ethical standards.

  1. Prohibited Uses

The following practices are not permitted:

• submitting AI-generated content without human oversight;
• fabricating data, results, or citations using AI;
• generating fictitious references;
• manipulating images or data using AI without disclosure;
• using AI to produce peer review reports on confidential manuscripts;
• listing AI systems as authors.

  1. AI and Data Integrity

Authors must ensure that:

• AI tools have not introduced fabricated references;
• data analysis outputs are verified;
• statistical or computational outputs are reproducible;
• generated content does not infringe copyright.

All AI-generated material remains subject to plagiarism screening.

  1. Editorial Oversight

Editors may request:

• clarification regarding AI usage;
• access to raw data;
• documentation of analysis methods.

The editorial team retains full authority to reject manuscripts where AI misuse compromises integrity.

  1. AI Use in Peer Review

Reviewers must not upload confidential manuscripts to public AI platforms that store or reuse submitted data.

AI may only assist in improving the clarity of review reports, not in replacing independent expert evaluation.

  1. Accountability

Human authors bear full responsibility for:

• accuracy of content;
• originality;
• ethical compliance;
• disclosure of AI involvement.

The journal applies the same ethical standards to AI-assisted work as to traditionally prepared manuscripts.

AI Detection Tools
The journal reserves the right to use AI-detection or similarity-analysis tools to identify undisclosed AI-generated content.