Advances in Applied Accounting Research board recognizes that plagiarism is unacceptable and therefore establishes the following policy stating specific actions (penalties) when plagiarism is identified in an article submitted for publication in the Advances in Applied Accounting Research . All the manuscripts will be subjected to pre-screening of plagiarism check by using Turnitin Software. The editor will conduct the screening process once the paper is received.


Definition:

Plagiarism involves the "use or close imitation of the language and thoughts of another author and the representation of them as one's original work."


Policy:

Papers must be original, unpublished, and not pending publication elsewhere. Any material taken verbatim from another source needs to be identified as different from the present original text by (1) indentation, (2) use of quotation marks, and (3) identification of the source. Any document of an amount exceeding fair use standards (herein defined as more than two or three sentences or the equivalent thereof) or any graphic material reproduced from another source requires permission from the copyright holder and, if feasible, the original author(s) and also involves identification of the source; e.g., previous publication. When plagiarism is identified, the Editor Chief responsible for the review of this paper and will agree on measures according to the extent of plagiarism detected in the article in agreement with the following guidelines:


Level of Plagiarism

 1.Minor (25 - 35%):

A short section of another article is plagiarized without any significant data or idea taken from the other paper

Action: A warning is given to the authors and a request to revise the text and properly cite the original article is made

2.Intermediate (35-50%):

A significant portion of a paper is plagiarized without proper citation to the initial paper

Action: The submitted article is rejected, and the authors have to send another submission with revised version.

3. Severe (51-100%):

A significant portion of a paper is plagiarized that involves reproducing original results or ideas presented in another publication

Action: The paper is rejected, and the authors have to send another submission with revised version.


It is understood that all authors are responsible for the content of their submitted paper as they all checked the Advances in Applied Accounting Research (AAAR) Checklist Form. All authors will be subject to the same punishment if a penalty is imposed for plagiarism. If the second case of plagiarism by the same author(s) is identified, a decision on the measures to be enforced will be made by the Editorial board (Editor-in-Chief and Editorial members) with the Managing Editor. The author(s) might be forbidden to submit further articles forever. This policy applies to material reproduced from another publication by the same author(s). If an author uses text or figures that have previously been published, the corresponding paragraphs or data should be identified and the previous publication referenced. It is understood that much of the material was previously published in the case of a review paper or a paper of a tutorial.

The author should identify the source of the previously published material and obtain permission from the original author and the publisher. If an author submits a manuscript to the Advances in Applied Accounting Research (AAAR) with significant overlap with a document submitted to another journal simultaneously, and this overlap is discovered during the review process or after the publications of both papers, the editor of the other journal is notified, and the case is treated as a severe plagiarism case. Significant overlap means using identical or almost identical figures and identical or slightly modified text for one-half or more of the paper. For self-plagiarism of less than one-half of the paper but more than one-tenth of the article, the case shall be treated as intermediate plagiarism. If self-plagiarism is confined to the methods section, the matter shall be considered minor plagiarism.

If an author uses some of his previously published material to clarify the presentation of new results, the previously published article shall be identified, and the difference to the present publication shall be mentioned. Permission to republish must be obtained from the copyright holder. In the case of a manuscript that was originally published in conference proceedings and then is submitted for publication into Advances in Applied Accounting Research (AAAR) either in identical or in expanded form, the authors must identify the name of the conference proceedings and the date of the printing and obtain permission to republish from the copyright holder. The editor may decide not to accept this paper for publication.

However, an author shall be permitted to use material from an unpublished presentation, including visual displays, in a subsequent journal publication. In the case of a paper being submitted, originally published in another language, the original publication's title, date, and journal must be identified by the authors, and the copyright must be obtained. The editor may accept such a translated release to bring it to the attention of a wider audience. The editor may select a specific paper that had been published (e.g., a "historic" paper) for republication to provide a better perspective of a series of articles published in one issue of to Advances in Applied Accounting Research (AAAR). This republication shall be identified as such, and the date and journal of the original publication shall be given. The permission of the author(s) and the publisher shall be obtained.

The Advances in Applied Accounting Research (AAAR) layout editor for the journal is responsible for maintaining the list of authors subjected to penalties and will check that no authors of a submitted paper are on this list. If a banned author is identified, the layout editor will inform the Editor-in-Chief who will take appropriate measures. This policy will be posted on the website with the instructions for submitting a manuscript, and a copy will be sent to the authors with the confirmation email upon initial receipt of their original paper. A sentence shall be added to the copyright transfer form to indicate that the author(s) have read the Plagiarism Policy.