Authorship

Jurnal Pendidikan Akuntansi (JPAK) is committed to ensuring transparency, accountability, fairness, and appropriate recognition of contributions to scholarly work. This policy is informed by the Committee on Publication Ethics (COPE), the Contributor Roles Taxonomy (CRediT), and established international scholarly publishing practices, including those adopted by Elsevier.

 

Authorship Requirements

Manuscripts submitted to JPAK must be authored by at least two authors. We encourage collaboration among authors from different institutions to promote broader academic cooperation. However, this requirement must not be used as a justification for including individuals as authors if they do not meet the journal's authorship criteria.

Authorship must be limited to individuals who have made genuine and significant scholarly contributions to the research and/or manuscript preparation. Each individual listed as an author is expected to:

  1. Make a significant contribution to the conception, design, conduct, analysis, interpretation, and/or preparation of the scholarly work;
  2. Review and approve the manuscript submitted to JPAK and the final version intended for publication; and
  3. Accept responsibility and accountability for their respective contributions and for the integrity of the published work.

All individuals who meet the authorship criteria must be appropriately acknowledged as authors, while individuals who do not meet these criteria must not be listed as authors.

Academic title, seniority, institutional authority, professional relationships, reputation, or position alone does not justify authorship.

 

Author Contributions and CRediT

JPAK requires every manuscript to include an Author Contributions Statement describing the individual contributions of all authors using the Contributor Roles Taxonomy (CRediT).

CRediT provides a standardized framework for transparently describing each individual's contribution to a scholarly work. The taxonomy consists of 14 contributor roles:

  1. Conceptualization – Development of the research ideas and formulation or evolution of the overarching research goals and objectives.
  2. Methodology – Developing or designing the methodology and creating research models.
  3. Software – Programming, software development, implementation of computer code and supporting algorithms, or testing of existing code components.
  4. Validation – Verification of the reproducibility or validity of research results, experiments, or other research outputs.
  5. Formal Analysis – Application of statistical, mathematical, computational, or other formal techniques to analyze or synthesize research data.
  6. Investigation – Conducting the research process, experiments, or data and evidence collection.
  7. Resources – Provision of research materials, instruments, facilities, samples, computational resources, or other research resources.
  8. Data Curation – Managing, organizing, annotating, maintaining, and preserving research data for initial use and subsequent reuse.
  9. Writing – Original Draft – Preparation and creation of the initial manuscript draft.
  10. Writing – Review & Editing – Critical review, commentary, revision, or editing of the manuscript.
  11. Visualization – Preparation, creation, and presentation of research data or findings in visual form.
  12. Supervision – Oversight, leadership, and mentorship related to research planning and execution.
  13. Project Administration – Management and coordination of research activities.
  14. Funding Acquisition – Acquisition of financial support for the research activities or project.

An author may perform more than one CRediT role, and a role may be assigned to multiple authors when supported by their actual contributions. Only roles genuinely performed by the contributors may be reported.

CRediT is used to describe who contributed to the work and in what capacity. Assigning a CRediT role does not, by itself, establish whether an individual qualifies for authorship.

The Author Contributions Statement must be included in the manuscript and will be published as part of the final article.

Example

Author A: Conceptualization, Methodology, and Validation; Author B: Methodology, Formal Analysis, Resources, and Writing – Original Draft; and Author C: Data Curation, Project Administration, and Writing – Review & Editing.

 

Corresponding Author and Mandatory Authorship Declaration

The Corresponding Author serves as the primary contact between all authors and JPAK throughout manuscript submission, peer review, publication, and post-publication processes.

The Corresponding Author is responsible for ensuring that:

  • All individuals listed as authors meet the authorship criteria;
  • No individual who meets the authorship criteria has been omitted, and no individual who does not meet the criteria has been included;
  • All authors have reviewed and approved the submitted manuscript;
  • All authors have agreed to the author list and author order;
  • The CRediT Author Contributions Statement accurately reflects the contributions of all authors and has been agreed upon by all authors; and
  • All declarations and information submitted to JPAK are complete and accurate.

As part of the manuscript submission process, the Corresponding Author and/or First Author must complete and sign the Statement of Manuscript Authenticity provided in JPAK's official documentation. The signed statement must be uploaded as a separate PDF file through the Open Journal Systems (OJS), together with the manuscript and any other required supplementary files.

Through this declaration, the signing author confirms on behalf of all authors that the author list and order are accurate, all listed authors have made significant contributions to the research and/or manuscript preparation, and no improper authorship practices have occurred. The signing author also confirms that the other authors have been informed of the requirements in the declaration and that the signing author is authorized to make these statements on behalf of all authors.

An unsigned, incomplete, or missing Statement of Manuscript Authenticity may result in the submission being returned to the authors before further processing. The JPAK Editorial Team may request individual confirmation from co-authors when clarification concerning authorship or contributions is necessary.

 

Author Order and Changes to Authorship

The author list and author order must be determined and agreed upon by all authors before manuscript submission. JPAK does not determine author order on behalf of authors.

Requests to add, remove, reorder, or otherwise change authorship after submission will be considered only when a legitimate reason is provided. Such requests must include:

  1. A clear explanation and justification for the proposed change;
  2. An updated Author Contributions Statement, where relevant; and
  3. Written approval from all authors, including any author to be added or removed.

The Editor may request additional clarification or supporting documentation before considering an authorship change.

JPAK generally does not permit changes to authorship after a manuscript has been accepted for publication, except where a change is necessary to correct demonstrable authorship errors or address publication ethics or research integrity concerns.

If an authorship change is approved after publication, the scholarly record will be updated transparently through a Correction or another appropriate post-publication notice.

 

Non-Author Contributors and Improper Authorship

Individuals who contribute to the research or manuscript but do not meet the authorship criteria must not be included in the author list. Where appropriate, their contributions may be acknowledged in the Acknowledgments section, with their permission where applicable.

JPAK does not permit improper or misleading authorship practices, including:

  • Guest or Gift Authorship – Listing an individual as an author despite the absence of a qualifying scholarly contribution.
  • Honorary Authorship – Granting authorship primarily based on seniority, academic title, authority, reputation, or institutional relationships rather than genuine scholarly contribution.
  • Ghost Authorship – Omitting an individual who has made a contribution that qualifies for authorship or concealing a substantial contribution to the research or manuscript.

The sale, purchase, exchange, transfer, or assignment of authorship without genuine scholarly contribution is also prohibited.

JPAK's Statement of Manuscript Authenticity requires authors to declare that all individuals listed as authors have participated significantly in the research and/or manuscript preparation and that no improper guest, honorary, gift, ghost, or anonymous authorship has occurred.

 

Authorship Disputes and Misconduct

Authors are expected to resolve all matters concerning authorship, author order, and individual contributions before submitting a manuscript to JPAK.

If an authorship dispute arises during the editorial process, JPAK may suspend manuscript processing until the matter has been clarified. The Editorial Team may request statements from the authors, CRediT contribution information, supporting documentation, or clarification from the relevant institution.

JPAK Editors may assess compliance with the journal's Authorship and Contributorship Policy but are generally not responsible for determining or adjudicating disputes concerning the relative extent of contributions among researchers. If the authors cannot resolve a substantive dispute, the journal may refer the matter to the relevant institution or research integrity body.

Allegations of guest, gift, honorary, ghost, or other improper authorship will be handled in accordance with relevant COPE guidance. Where necessary to protect the integrity of the scholarly record, JPAK may take appropriate editorial or post-publication action, including a Correction or Retraction.

 

Artificial Intelligence and Authorship

Generative Artificial Intelligence (AI), Large Language Models (LLMs), chatbots, and other AI-assisted technologies cannot be listed as authors or co-authors because these technologies cannot accept responsibility and accountability for scholarly work.

Human authors remain fully responsible for all content submitted to and published by JPAK, including content developed with the assistance of AI or other assistive technologies.

Any use of AI or AI-assisted technologies must comply with the https://journal.unesa.ac.id/index.php/jpak/genaiJPAK Generative Artificial Intelligence (GenAI) Use Policy and the applicable disclosure requirements.

 

Policy Basis and References

This policy is informed by the following standards, guidelines, and JPAK requirements:

  1. Committee on Publication Ethics (COPE), Directory of Open Access Journals (DOAJ), Open Access Scholarly Publishing Association (OASPA), and World Association of Medical Editors (WAME). Principles of Transparency and Best Practice in Scholarly Publishing, Version 4. These principles require journals to clearly state their authorship criteria and provide an accessible policy on authorship and contributorship.
    https://doi.org/10.24318/cope.2019.1.12
  2. Committee on Publication Ethics (COPE). Handling Changes to Authorship Lists. COPE Position, 2024. This guidance addresses requests to add, remove, or otherwise change authors on a manuscript.
    https://publicationethics.org/guidance/cope-position/handling-changes-authorship-lists
  3. Committee on Publication Ethics (COPE). Ghost, Guest, or Gift Authorship in a Submitted Manuscript. COPE guidance on handling suspected improper authorship.
    https://doi.org/10.24318/cope.2019.2.18
  4. CRediT – Contributor Roles Taxonomy, National Information Standards Organization (NISO). CRediT provides a standardized taxonomy of 14 contributor roles and has been established as ANSI/NISO Z39.104-2022.
    https://credit.niso.org/
  5. CRediT – Contributor Role Descriptors. CRediT roles describe specific contributor activities but are not intended to determine authorship eligibility independently.
    https://credit.niso.org/contributor-roles-defined/
  6. Elsevier. Publishing Ethics – Duties of Authors: Authorship of the Paper. Elsevier's guidance addresses qualifying contributions, Corresponding Author responsibilities, author approval, author order, authorship changes, and shared accountability.
    https://www.elsevier.com/about/policies-and-standards/publishing-ethics
  7. Elsevier. CRediT Author Statement. This guidance states that the Corresponding Author is responsible for ensuring that CRediT contribution descriptions are accurate and agreed upon by all authors, that an author may have multiple roles, and that CRediT does not change a journal's authorship criteria.
    https://www.elsevier.com/researcher/author/policies-and-guidelines/credit-author-statement
  8. Jurnal Pendidikan Akuntansi (JPAK). Official Manuscript Template and Statement of Manuscript Authenticity. The journal's official documents should specify the minimum number of authors, the requirement for an Author Contributions Statement using CRediT, and the submission of a signed Statement of Manuscript Authenticity, as required by JPAK.

JPAK will periodically review this policy and update it as needed to remain aligned with evolving publication ethics standards and scholarly publishing practices.