Authorship Criteria

Jurnal Akuntansi Kompetif requires that authorship accurately reflects each individual's contribution to the research and the manuscript. JDR follows the authorship guidance of the  journal's Publication Ethics Statement.

1. Criteria for Authorship

An individual should be listed as an author only if he or she meets all four of the following criteria:

  1. Made a substantial contribution to the conception or design of the work, or to the acquisition, analysis, or interpretation of data for the work;
  2. Drafted the manuscript or revised it critically for important intellectual content;
  3. Approved the final version of the manuscript to be published; and
  4. Agreed to be accountable for all aspects of the work, ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved.

All individuals who meet these criteria should be identified as authors. Each author should be able to identify which co-authors are responsible for specific parts of the work and should have confidence in the integrity of their co-authors' contributions.

2. Contributors Who Do Not Qualify as Authors

Individuals who contributed to the work but do not meet all of the criteria above should not be listed as authors. Their contributions should be acknowledged in the Acknowledgments section, with their permission. Examples include:

  • acquisition of funding or general supervision of a research group alone;
  • general administrative or technical support;
  • data collection assistance, such as distributing questionnaires or conducting surveys, without involvement in the design or interpretation of the study;
  • writing assistance, language editing, translation, or proofreading.

3. Author Contribution Statement

Manuscripts with more than one author should include an Author Contributions statement describing each author's role. Authors are encouraged to use the CRediT (Contributor Roles Taxonomy), for example: Conceptualization, Methodology, Software, Validation, Formal Analysis, Investigation, Data Curation, Writing – Original Draft, Writing – Review & Editing, Visualization, Supervision, Project Administration, and Funding Acquisition.

4. Corresponding Author

The corresponding author acts on behalf of all co-authors and is responsible for:

  • ensuring that all listed authors meet the authorship criteria and that no eligible contributor has been omitted;
  • ensuring that all authors have seen and approved the final manuscript and agreed to its submission to Jurnal Akuntansi Kompetif;
  • managing communication with the journal during submission, peer review, and publication, and keeping co-authors informed;
  • responding to post-publication queries and cooperating in any correction or investigation.

5. Unacceptable Authorship Practices

  • Gift or honorary authorship – listing individuals who do not meet the authorship criteria (e.g., because of seniority, position, or to increase the perceived credibility of the work);
  • Ghost authorship – omitting individuals who made substantial contributions to the research or the writing of the manuscript;
  • Guest or purchased authorship – adding or removing authors in exchange for payment or other benefits.

Such practices are considered publication misconduct and will be handled in accordance with COPE guidance, which may result in rejection of the manuscript or retraction of the published article.

6. Changes to Authorship

The list and order of authors should be finalised before submission. Any request to add, remove, or rearrange authors after submission must be sent to the Editor-in-Chief by the corresponding author and must include:

  • the reason for the change; and
  • written confirmation (email or signed letter) from all authors, including any author being added or removed, agreeing to the change.

Changes to authorship after acceptance are permitted only in exceptional circumstances. After publication, authorship changes can be made only through a formal correction, in accordance with the journal's Correction and Retraction Policy. Authorship disputes are handled following the relevant COPE flowcharts; the journal may contact the authors' institution(s) if a dispute cannot be resolved.

7. Use of Artificial Intelligence

Artificial intelligence (AI) tools, including large language models, do not meet the criteria for authorship and must not be listed as authors or co-authors. 

8. Author Identification

All authors are encouraged to provide their full names, institutional affiliations, and email addresses, and to register an ORCID iD, which will be included in the published article.