Journal of Accounting and Management recognizes that plagiarism is unacceptable and therefore establishes the following policy stating specific actions (penalties) when plagiarism is identified in an article submitted for publication in Journal of Accounting and Management.

Journal of Accounting and Management will advise authors to conduct independent plagiarism checks and, if possible, use Turnitin originality checking software as a tool to detect text similarities in articles with a maximum of 25% similarity permitted.

Definition: Plagiarism is the use or covert imitation of the language and thoughts of another author and the representation of them as one's own original work.

Policy: Articles must be original, unpublished, and not awaiting publication elsewhere. Any material taken verbatim from another source must be clearly identified as distinct from the original text.

Any text exceeding fair use standards (here defined as more than two or three sentences or the equivalent) or graphic material reproduced from another source requires permission from the copyright holder and, if possible, the original author, also requires identification of the source; e.g. previous publication.

If plagiarism is identified, the Editor-in-Chief is responsible for re-reviewing the article and will approve the steps according to the level of plagiarism detected according to the following guidelines:

Plagiarism Level:

1. Minor: Short sections of another article are plagiarized without significant data or ideas taken from the other paper. Action: A warning is given to the author and a request to change the text and properly cite the original article is made.
2. Medium: A significant portion of the paper is plagiarized without proper citation to the original paper. Action: The submitted article is rejected and the author is barred from further submissions for one year.
3. Severe: A significant portion of the paper is plagiarized involving reproducing original results or ideas presented in another publication. Action: The submitted article will be rejected and the author is barred from further submissions for five years.

It is understood that all authors are responsible for the content of the articles they submit because they have all read and understood the Copyright and Licensing Provisions of the Accounting and Management Journal. If the article is classified as plagiarized, then all authors will be subject to the same penalty.

The Journal of Accounting and Management editor is responsible for maintaining the list of penalized authors and will ensure that no articles are submitted with the names of any authors included in the penalized list. If a penalized author is identified, the writing editor will notify the Editor-in-Chief who will take appropriate action. This policy will be posted on the website with instructions for submitting articles, and a copy will be sent to authors with the confirmation email upon initial receipt of their original article.

If plagiarism is found outside the rules above, the editor of the Accounting and Management Journal has the right to impose sanctions according to the editorial team's policy.