New Policy on the Use of Artificial Intelligence (AI) Tools

We inform the academic community, authors, reviewers, and readers that the journal Contabilidad y Negocios has adopted a new Policy on the Use of Artificial Intelligence (AI) Tools, developed in accordance with the principles of scientific integrity adopted by the journal, including the Singapore Statement, and with the guidelines of the Committee on Publication Ethics (COPE).

As of the effective date of this policy, every manuscript submitted to the journal must include an explicit declaration regarding the use or non-use of artificial intelligence tools, in accordance with the provisions established in our editorial guidelines.

For articles that have already been received and are currently in the editorial process for the present issue, the editorial team will contact the corresponding authors to request the required declaration.

Among other aspects, the policy establishes the permitted uses of AI tools, the responsibilities of authors, the format of the declaration, and the provisions applicable to reviewers.

We invite our academic community to consult the full policy in the "Editorial Guidelines" section of the Contabilidad y Negocios website.

Our commitment is to promote the transparent and responsible use of artificial intelligence, preserving the principles of authorship, integrity, and academic rigor that guide our editorial work.