JATG - Plagiarism Policy
Plagiarims Policy
The Journal of Accounting, Transparency and Governance (JATG) is firmly committed to publishing only original, authentic, and properly attributed scholarly work. Plagiarism in any form undermines the integrity of academic publishing and is considered a serious breach of publication ethics. JATG's plagiarism policy applies to all submitted manuscripts and governs the conduct expected of all authors at every stage of the submission and publication process.
1. Definition of Plagiarism
JATG defines plagiarism as the act of presenting another person's ideas, words, data, figures, tables, images, research design, or any other scholarly output as one's own, without proper acknowledgement of the original source. Plagiarism applies regardless of whether the source material is published or unpublished, in print or digital form, in the same language or translated from another language.
The following forms of plagiarism are explicitly recognized and prohibited by JATG:
| Type | Description | Example |
|---|---|---|
| Direct Plagiarism | Verbatim copying of text from another source without quotation marks and proper citation | Copying a paragraph from a published article word-for-word without citation |
| Mosaic Plagiarism | Paraphrasing source material with minor word substitutions while retaining the original sentence structure or sequence of ideas | Replacing a few words in a copied sentence while keeping the same structure |
| Paraphrase Plagiarism | Substantially rewriting another author's ideas or arguments in different words without attribution | Restating an author's theoretical framework without citing the source |
| Self-Plagiarism | Reusing substantial portions of one's own previously published work — including text, data, figures, or methodology — without proper acknowledgement or citation of the prior publication | Reproducing a methodology section from a previously published paper without citation or disclosure |
| Idea Plagiarism | Appropriating another scholar's original idea, hypothesis, conceptual framework, or research contribution without attribution | Presenting a theoretical model developed by another researcher as a novel contribution |
| Data Plagiarism | Using another researcher's unpublished or published datasets, tables, or figures without permission and proper citation | Reproducing a table of statistical results from another paper without acknowledgement |
| Translated Plagiarism | Translating text from a source in one language into another language and presenting it as original work | Translating an Indonesian journal article into English and submitting it as an original manuscript |
2. Self-Plagiarism and Duplicate Publication
JATG treats self-plagiarism and duplicate publication as distinct but equally serious concerns:
- Self-plagiarism refers to the reuse of one's own previously published content — including text, data, figures, or methodology — without proper disclosure and citation. Authors who wish to build upon their prior work must clearly cite the original source and ensure that the new manuscript makes a distinct and original scholarly contribution beyond what was previously published.
- Duplicate publication refers to the submission or publication of the same manuscript — or a manuscript that is substantially similar in content — to more than one journal simultaneously or sequentially without disclosure. Duplicate publication is a violation of JATG's submission policy and will result in immediate rejection or retraction.
- Redundant publication refers to the splitting of a single study's findings into multiple smaller manuscripts (commonly known as "salami slicing") solely to increase the number of publications, without each paper making a distinct and independent contribution. Authors must ensure that each submitted manuscript represents a complete, self-contained scholarly contribution.
Note on preprints: Submission of a manuscript that has been previously posted as a preprint (e.g., on SSRN, ResearchGate, or institutional repositories) is permitted, provided that the existence of the preprint is disclosed in the cover letter at the time of submission. Upon publication in JATG, authors are requested to update the preprint record to include a link to the published version of record.
3. Plagiarism Detection Procedure
All manuscripts submitted to JATG are subject to plagiarism screening as part of the editorial process. The following procedure applies:
- Screening tool: JATG uses Turnitin to screen all submissions against a comprehensive database of published journal articles, books, theses, conference papers, websites, and student papers.
- Screening stage: Plagiarism screening is conducted during the initial editorial screening, before a manuscript is assigned to peer reviewers. Accepted manuscripts may undergo a second check of the final revised version prior to publication.
- Similarity threshold: A similarity index of 20% or below is generally acceptable. The following categories are excluded from the similarity calculation: reference list, quotations marked with quotation marks, properly attributed short phrases, and standard methodological language common to the discipline.
- Editorial interpretation: The similarity index is used as a guide, not an automatic trigger. The editor will review the Turnitin report in detail to distinguish between acceptable overlap (e.g., standard terminology, properly cited quotations) and unacceptable plagiarism. A manuscript with a similarity index below 20% may still be rejected if the editor determines that specific passages constitute clear plagiarism. Conversely, a manuscript slightly above the threshold may be conditionally accepted if the overlap is demonstrably acceptable upon editorial review.
4. Thresholds and Editorial Action
The following scale of editorial responses applies based on the assessed level of plagiarism:
| Similarity Level | Assessment | Editorial Action |
|---|---|---|
| 0% – 20% | Acceptable | Manuscript proceeds to peer review as normal |
| 21% – 30% | Borderline — editor review required | Manuscript returned to authors for revision; resubmission invited after revision |
| 31% – 50% | Significant overlap — likely unacceptable | Manuscript rejected; authors may resubmit a substantially revised version as a new submission |
| >50% | Severe plagiarism | Manuscript rejected; authors notified; case documented; institution may be notified in serious cases |
Important: These thresholds apply as a general guide. The editorial team retains full discretion to take more or less stringent action depending on the nature and context of the similarity identified. A high similarity score resulting entirely from correctly cited direct quotations may be deemed acceptable, while a low similarity score that nonetheless contains clearly plagiarized passages will result in rejection.
5. Author Responsibilities
Authors bear full responsibility for ensuring the originality and integrity of their submitted work. Specifically, authors must:
- Ensure that all text, data, figures, and ideas drawn from external sources are properly cited in accordance with APA 7th Edition
- Avoid excessive direct quotation — paraphrase and properly cite sources wherever possible
- Disclose any prior publication of the work (in full or in part), including preprints, conference papers, and theses
- Not submit the same manuscript simultaneously to another journal
- Obtain written permission from the copyright holder before reproducing figures, tables, or extended text passages from published works
- Verify all AI-generated references independently — AI tools may generate plausible but non-existent citations, which constitute a form of academic dishonesty if included without verification
By submitting a manuscript to JATG, all listed authors confirm that the work is original, has not been previously published in substantially the same form, and is not under consideration for publication elsewhere. This confirmation is captured in the submission checklist that authors complete upon submission via the OJS system.
6. Consequences of Plagiarism
JATG applies the following range of consequences depending on the severity of the plagiarism and the stage at which it is identified:
Before Publication
- Minor unintentional overlap: Manuscript returned to authors for revision. Authors must address the identified overlap, reduce similarity, and resubmit with a written explanation.
- Significant plagiarism: Manuscript rejected outright. Authors may be subject to a submission embargo of 12–24 months depending on severity.
- Severe or intentional plagiarism: Manuscript rejected. Authors notified formally. The case is documented in JATG's misconduct records. In serious cases, the authors' institution and/or funding body may be notified in accordance with COPE guidelines.
After Publication
- Minor post-publication overlap discovered: A correction notice (erratum) may be issued where the overlap does not affect the validity or conclusions of the published work.
- Confirmed post-publication plagiarism: The article will be retracted. A permanent retraction notice will be attached to the article record in OJS and communicated to all relevant indexing databases including Google Scholar, Crossref, and BASE. The retracted article will remain visible in the archive with the retraction notice clearly displayed, in accordance with best practice for maintaining the integrity of the scholarly record.
- Authors' institution notification: In cases of confirmed intentional plagiarism or serious misconduct, JATG reserves the right to notify the corresponding author's employing institution and, where applicable, their funding body.
7. Reporting Suspected Plagiarism
Readers, reviewers, and third parties who identify suspected plagiarism in a manuscript under review or in a published article are encouraged to report their concern to the JATG editorial office. Reports should include:
- The title and author(s) of the JATG manuscript or article in question
- A clear description of the suspected overlap, including the source material believed to have been plagiarized
- Supporting evidence, such as links to the original source or side-by-side comparison of texts
Reports of suspected plagiarism may be submitted in confidence to editor@imarjournal.org with the subject line "Plagiarism Concern — [Article Title]". All reports will be acknowledged within 5 business days and investigated in accordance with COPE guidelines. The identity of the reporting party will be kept strictly confidential throughout the investigation process.