Policy on the Use of Artificial Intelligence Tools

Use of Artificial Intelligence (AI) Tools

Journal Contabilidad y Negocios recognizes the use of artificial intelligence (AI) technology, especially generative AI, as a support tool in research and academic writing. Such use must comply with ethical principles that guarantee authenticity, accuracy and transparency of published works.

These guidelines are under the research integrity principles subscribed by the journal, which are stated in the Singapore Statement and in the Committee on Publication Ethics, COPE. In view thereof, the journal establishes:

  1. Authorship and responsibility. Human author(s) exclusively hold intellectual responsibility of the work. AI tools do not comply with authorship criteria and cannot be recognized as authors under any circumstance. Author(s) hold full responsibility of the integrity, accuracy and originality of the content.
  2. Transparency and statement of use. Every use of AI tools in the elaboration of the manuscript must be clearly and explicitly declared. The statement must indicate: (a) name and version of used tool(s); (b) use purpose; and (c) part(s) or section(s) where they were used. Point three includes an example of the statement that must be added to the manuscript text. 
  3. Format and placement of the statement. The statement must be written in prose and included in a box immediately before the References section. The most suitable model must be used according to the case:

If AI was used:

In the elaboration of this paper, the author(s) used [name and version of the tool(s)] in order to [purpose], in the [section] section. After using such tool(s), the author(s) reviewed and verified the validity of the contents and assume full responsibility of the published paper.

If AI was not used:

The author(s) declare that Artificial Intelligence (AI) tools were not used in the elaboration of this paper.

In addition, the author(s) detail every use in the file «AI Statement of Use AI», which is used internally by the editorial team.

  1. Content verification and integrity. Authors are responsible for verifying the accuracy, validity and relevance of every content assisted or generated by AI. Using such tool does not exempt authors from their obligation to guarantee the use of reliable information, citations and references (verifying that every source exists and is correct) and to prevent plagiarism or creation of information.
  2. Permitted and prohibited uses. The use of AI is admitted (with statement of use) for support tasks that do not substitute the author’s intellectual duty, such as proofreading and grammar check, and for search and preliminary ideation. AI use is not accepted (even if it is declared) to generate substantial work content, including writing the abstract, the introduction, the theoretical framework, the methodology, the analysis or the conclusions, as well as the generation, manipulation or interpretation of data and results, or the creation of references, since it jeopardizes the authorship and integrity of the work.
  3. AI generated visual material. The use of images or figures generated or manipulated by AI tools is not permitted unless the journal provides express authorization and the statement is correctly submitted. Unauthorized use can lead to observation, rejection or retraction.
  4. Use of AI by reviewers. In order to maintain manuscript confidentiality, reviewers must not upload or share works under evaluation in AI tools. The use of AI is only admitted to improve the writing style of the review report, which must be declared to the editorial team.
  5. Non-compliance. Failing to declare or detect content created with AI can lead to observations, manuscript rejection or actions following the publication, under COPE guidelines.