Artificial Intelligence Usage Policy

Use of Artificial Intelligence (AI) Tools

The journal Contabilidad y Negocios acknowledges the use of technologies assisted by artificial intelligence (AI), particularly generative AI, as a support tool in academic research and writing processes. Such use must be governed by ethical principles that ensure the originality, rigor, and transparency of published works.

These guidelines are grounded in the research integrity principles to which the journal subscribes, as set out in the Singapore Statement  and by the Committee on Publication Ethics, COPE . Accordingly, the journal establishes the following:

  1. Authorship and responsibility. Intellectual responsibility for the work rests exclusively with the human author(s). AI tools do not meet the criteria for authorship and cannot be recognized as authors under any circumstances. Full responsibility for the integrity, accuracy, and originality of the content lies with the author(s).
  2. Transparency and disclosure of use. Any use of AI tools in the preparation of the manuscript must be disclosed clearly and explicitly. The disclosure must indicate: (a) the name and version of the tool(s) used; (b) the purpose of its use; and (c) the stage(s) or section(s) in which it was used. Point three provides an example of the disclosure statement to be included in the manuscript text.
  3. Format and placement of the disclosure statement. The disclosure statement must be written in prose and placed in a box, immediately before the references section. The model corresponding to each case must be used:

If AI was used:

In preparing this article, the author(s) used [name and version of the tool(s)] for the purpose of [purpose], at the stage(s) of [stage]. After using the tool(s), the author(s) reviewed and verified the validity of the content and assume(s) full responsibility for the published article.

If AI was not used:

The author(s) declare(s) that no Artificial Intelligence (AI) tools were used in the preparation of this article.

Additionally, the author(s) must record the details of each use in the file «AI Use Declaration», for the internal use of the editorial team.

  1. Verification and integrity of content. Authors are responsible for verifying the accuracy, validity, and relevance of all AI-assisted or AI-generated content. The use of this tool does not exempt authors from their obligation to ensure the reliability of data, the proper use of citations and references (verifying that each source exists and is correct), and the prevention of plagiarism or the fabrication of information.
  2. Permitted and non-permitted uses. The use of AI (with disclosure of its use) is permitted for support tasks that do not replace the author's intellectual work, such as language and style correction, and preliminary search or ideation. The use of AI (even when disclosed) is not accepted for generating the substantive content of the work, including the writing of the abstract, introduction, theoretical framework, methodology, analysis, or conclusions, as well as the generation, manipulation, or interpretation of data and results, or the creation of references, as this compromises the authorship and integrity of the work.
  3. AI-generated visual material. The use of images or figures generated or manipulated through AI tools is not permitted, except with the journal's express authorization and due disclosure. Unauthorized use may result in an observation, rejection, or retraction.
  4. Use of AI by reviewers. In order to preserve the confidentiality of manuscripts, reviewers must not upload or share manuscripts under review in AI tools. The use of AI is permitted solely to improve the writing of the reviewer's own report, which must be disclosed to the editorial team.
  5. Non-compliance. Failure to disclose AI use or the detection of AI-fabricated content may result in observations, rejection of the manuscript, or post-publication actions, in accordance with COPE guidelines.