Plagiarism

All manuscripts submitted to JMABS: Journal of Management, Accounting, and Business Studies must be original scholarly works and free from plagiarism. Authors are responsible for ensuring that all ideas, theories, concepts, statements, data, tables, figures, financial information, organizational documents, research instruments, and other materials derived from previous works or external sources are properly acknowledged and cited.

Authors are strongly encouraged to use reliable plagiarism-detection software to evaluate the similarity of their manuscripts before submission.

The editorial team of JMABS: Journal of Management, Accounting, and Business Studies conducts similarity screening for submitted manuscripts using iThenticate or other reliable similarity-detection tools.

The maximum similarity index permitted for submitted manuscripts is 20%. However, the Editorial Board does not make decisions solely on the basis of the overall similarity percentage. Similarity reports are evaluated contextually by considering the source, extent, location, and nature of the textual overlap.

Appropriately cited quotations, commonly used academic terminology, methodological expressions, reference lists, institutional names, standardized instruments, and other legitimate similarities may be considered differently from unattributed or inappropriate textual overlap.

The journal does not tolerate plagiarism or inappropriate reuse of scholarly work, including but not limited to:

  1. direct copying of text without appropriate citation or attribution;

  2. inappropriate paraphrasing of another author’s work;

  3. mosaic or patchwork plagiarism;

  4. using another person’s ideas, theories, models, arguments, data, or findings without proper acknowledgement;

  5. unauthorized reproduction of tables, figures, research instruments, financial data, organizational information, or other copyrighted materials;

  6. self-plagiarism or substantial reuse of previously published material without appropriate citation or disclosure;

  7. duplicate or redundant publication;

  8. improper citation or deliberate concealment of original sources;

  9. presenting previously published findings as new or original results; and

  10. other forms of unattributed or misleading reuse of scholarly material.

For research in management, accounting, finance, and business, the Editorial Board may also examine similarities involving financial reports, annual reports, corporate disclosures, regulations, accounting standards, company documents, survey instruments, standardized measurement scales, and other commonly used materials according to their context and appropriate citation practices.

The use of standard questionnaires, measurement scales, accounting terminology, financial formulas, regulatory provisions, or commonly accepted methodological procedures does not automatically constitute plagiarism. However, authors remain responsible for providing proper attribution, citation, permission, or acknowledgement whenever required.

Manuscripts found to contain plagiarism, excessive or unjustified similarity, unattributed textual overlap, inappropriate reuse of previously published material, improper citation, or duplicate publication may be:

  • returned to the authors for clarification or revision;

  • subjected to additional editorial evaluation;

  • rejected before or during the peer-review process; or

  • rejected at any other stage of the editorial process.

If plagiarism or serious originality concerns are identified after publication, JMABS: Journal of Management, Accounting, and Business Studies may conduct an editorial investigation and take appropriate action, including:

  • publication of a correction;

  • publication of an expression of concern; or

  • retraction of the published article,

depending on the nature and seriousness of the identified problem and in accordance with the journal’s publication ethics policy.

Through this plagiarism policy, JMABS: Journal of Management, Accounting, and Business Studies is committed to protecting academic integrity, originality, proper scholarly attribution, and responsible publication practices in the fields of management, accounting, business, finance, entrepreneurship, and related disciplines.