Authorship Criteria

Authorship Criteria (CRediT Taxonomy)

Finance, Accounting and Business Analysis (FABA) applies internationally recognized authorship standards to ensure transparency, accountability, and integrity in scholarly publishing.

This policy is aligned with:

• the CRediT (Contributor Roles Taxonomy) framework
• the journal’s Publication Ethics & Malpractice Statement

1. CRediT Contributor Roles

FABA requires authors to specify individual contributions using the CRediT taxonomy at submission.

The following roles may be declared (as applicable):

• Conceptualization
• Methodology
• Software
• Validation
• Formal analysis
• Investigation
• Resources
• Data curation
• Writing – original draft
• Writing – review & editing
• Visualization
• Supervision
• Project administration
• Funding acquisition

Each author’s contribution must be clearly identified in a dedicated “Author Contributions” section within the manuscript.

2. Corresponding Author Responsibilities

The corresponding author is responsible for:

• ensuring that all listed authors meet authorship criteria;
• confirming that no eligible contributor has been omitted;
• obtaining consent from all co-authors prior to submission;
• communicating with the editorial office on behalf of all authors;
• ensuring transparency in funding and conflict-of-interest disclosures.

3. Changes in Authorship

Any addition, removal, or rearrangement of authors after submission requires:

• written explanation of the reason for change;
• signed consent from all listed authors (including the person being added or removed);
• editorial approval.

Authorship changes after acceptance are permitted only in exceptional circumstances.

4. Prohibited Practices

The journal prohibits:

• guest authorship (listing individuals who did not contribute substantially);
• honorary authorship;
• ghost authorship (unacknowledged contributors);
• undisclosed third-party writing assistance;
• AI systems listed as authors.

Artificial intelligence tools cannot qualify as authors because they cannot take responsibility for the content.

5. Disputes and Misconduct

Authorship disputes are handled in accordance with the journal’s Publication Ethics & Malpractice policy.

Where necessary, the journal may:

• suspend review during investigation;
• request institutional clarification;
• reject the manuscript;
• issue correction or retraction (if already published).

6. Transparency Statement

By submitting a manuscript, authors confirm that:

• authorship accurately reflects contributions;
• all contributors are appropriately credited;
• no improper authorship practices occurred.