ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi (ASSETS) recognizes authorship as an essential element of academic integrity, reflecting the intellectual contributions, responsibilities, and accountability of individuals involved in scholarly research. To ensure fairness, transparency, and ethical publication practices, ASSETS establishes clear criteria for determining authorship, acknowledging individual contributions, and managing authorship-related matters. This policy is guided by the recommendations of the International Committee of Medical Journal Editors (ICMJE) and the Committee on Publication Ethics (COPE) and applies to all manuscripts submitted to and published in the journal.

1. General Principles

ASSETS is committed to ensuring transparency, accountability, fairness, and integrity in scholarly authorship. Authorship must accurately reflect the intellectual and scientific contributions of individuals involved in the conception, design, execution, analysis, interpretation, and reporting of research in economics, management, accounting, finance, business, and related disciplines.

All individuals listed as authors must have made substantial scholarly contributions and must accept responsibility for the accuracy, originality, methodological validity, and integrity of the published work. The journal requires clear identification of author contributions to prevent inappropriate authorship practices and promote responsible scientific collaboration.

Authorship decisions should be discussed and agreed upon by all contributors before manuscript submission. Any disagreements concerning authorship should be resolved transparently and in accordance with recognized publication ethics standards.

In collaborative research involving academics, economists, accountants, financial analysts, business practitioners, organizational representatives, or policymakers, authorship must be determined by qualifying intellectual contributions rather than academic position, professional status, institutional authority, or financial involvement.

2. Authorship Criteria

ASSETS adopts the four authorship criteria recommended by the International Committee of Medical Journal Editors (ICMJE). To qualify as an author, an individual must meet all four of the following requirements:

1. Substantial Contribution: Make substantial contributions to the conception or design of the research, or to the acquisition, analysis, or interpretation of research data. In economics, management, accounting, and business research, this may include significant intellectual contributions to theoretical framework development, research design, econometric modeling, financial analysis, organizational assessment, instrument development, or interpretation of empirical findings.
2. Manuscript Preparation: Participate in drafting the manuscript or critically reviewing its important intellectual content, including theoretical foundations, research methodologies, analytical findings, economic interpretations, managerial implications, or scholarly conclusions.
3. Final Approval: Review and approve the final version of the manuscript before publication.
4. Accountability: Agree to be accountable for all aspects of the work and ensure that questions concerning the accuracy, reliability, or integrity of any part of the research are appropriately investigated and resolved.

All individuals meeting these four criteria must be recognized as authors. Contributors who do not meet all four criteria should be acknowledged appropriately rather than included in the author list.

Individuals who make substantial intellectual contributions to economic modeling, financial analysis, accounting research, statistical evaluation, management theory development, organizational studies, or interpretation of business research findings should be given appropriate opportunities to participate in manuscript preparation, final approval, and accountability so that qualifying contributors are not unfairly excluded from authorship.

Providing access to corporate information, financial records, institutional facilities, research participants, or administrative resources alone does not automatically qualify an individual for authorship.

3. Author Contributions

ASSETS requires authors to provide a transparent Author Contribution Statement describing the specific intellectual, scientific, methodological, and analytical responsibilities undertaken by each author.

Author contributions may be identified using the Contributor Roles Taxonomy (CRediT), including:

• Conceptualization: Formulation or development of the overarching research goals, economic or managerial problems, theoretical frameworks, research objectives, and scholarly ideas.
• Methodology: Development or design of research methodologies, quantitative or qualitative approaches, econometric models, financial analysis techniques, research instruments, or analytical frameworks.
• Software: Programming, software development, statistical modeling, database processing, computational analysis, econometric software implementation, or development of analytical tools.
• Validation: Verification of research results, statistical models, analytical procedures, measurement instruments, financial calculations, or other research outputs to ensure their reliability and validity.
• Formal Analysis: Application of statistical, mathematical, econometric, computational, qualitative, or other formal techniques to analyze and synthesize research data.
• Investigation: Conducting surveys, interviews, organizational observations, financial investigations, business case studies, field research, or other activities involving research data collection and examination.
• Resources: Provision of research materials, datasets, financial records, organizational information, analytical instruments, research facilities, or other resources necessary for the study.
• Data Curation: Management, organization, cleaning, documentation, verification, and preservation of economic, financial, accounting, managerial, or business research datasets.
• Writing - Original Draft: Preparation and writing of the initial manuscript, including theoretical discussions, research methods, empirical findings, analytical interpretations, and scholarly conclusions.
• Writing - Review and Editing: Critical review, revision, and improvement of the manuscript's intellectual, methodological, analytical, and scientific content.
• Visualization: Preparation of figures, statistical graphs, conceptual frameworks, research models, financial diagrams, economic illustrations, or other visual representations of research findings.
• Supervision: Oversight and leadership responsibility for the research activity, including scientific mentorship, methodological guidance, and academic supervision.
• Project Administration: Management and coordination of research planning, implementation schedules, institutional collaboration, research personnel, resources, and related activities.
• Funding Acquisition: Acquisition of financial support for the research project leading to publication.

The Author Contribution Statement must accurately reflect the work performed by each author and must be approved by all co-authors.

Contributors must not be assigned roles they did not perform. Similarly, individuals who have made qualifying intellectual contributions must not be intentionally excluded from authorship.

Assignment of CRediT roles does not automatically establish authorship eligibility. All listed authors must independently satisfy the journal's applicable authorship criteria.

Authors are encouraged to use their initials when preparing the Author Contribution Statement and clearly identify the responsibilities undertaken by each contributor.

Example of Author Contribution Statement:

"A.B.: Conceptualization, Methodology, Writing - Original Draft. C.D.: Data Curation, Formal Analysis, Visualization. E.F.: Supervision, Validation, Writing - Review and Editing. All authors have read and approved the final version of the manuscript."

4. Corresponding Author Responsibilities

The corresponding author serves as the primary contact between the authors and the ASSETS Editorial Office throughout the submission, peer-review, publication, and post-publication processes.

The corresponding author is responsible for:

1. Ensuring that all listed authors meet the established authorship criteria.
2. Confirming that all authors have reviewed and approved the manuscript and its submission.
3. Providing accurate author names, institutional affiliations, email addresses, and ORCID identifiers where required by the journal.
4. Ensuring that required ethical approvals, informed consent statements, funding disclosures, conflict-of-interest statements, and other relevant declarations are provided.
5. Communicating editorial decisions, reviewer comments, and revision requirements to all co-authors.
6. Coordinating manuscript revisions and ensuring that all authors are appropriately informed of substantial changes to research methods, analytical findings, financial interpretations, or scholarly conclusions.
7. Ensuring that all authors approve the final manuscript before publication.
8. Responding to post-publication inquiries regarding the accuracy, methodological validity, integrity, reproducibility, or interpretation of the research.

A primary corresponding author must be clearly identified in the journal's submission system. Requests to designate additional co-corresponding authors in the published manuscript may be considered subject to editorial approval.

The corresponding author must maintain effective communication with all co-authors and ensure that authorship-related decisions are made transparently and with the necessary agreement of the individuals involved.

The corresponding author is also responsible for coordinating responses to requests for research data, supporting documentation, methodological clarification, or post-publication corrections, subject to applicable confidentiality and data protection requirements.

5. Authorship Changes

Any request to modify authorship after manuscript submission must be supported by a clear explanation and written agreement from all affected authors.

Authorship changes include:

• Adding a new author.
• Removing an existing author.
• Changing the order of authors.
• Changing the corresponding author.

Such requests must be submitted to the ASSETS Editorial Office before publication whenever possible.

Authorship changes after acceptance or publication will be considered only when supported by sufficient evidence, a legitimate justification, and appropriate agreement among the relevant parties.

The editorial team reserves the right to request additional documentation, including written confirmation from all authors and an explanation of each individual's contribution.

Unresolved authorship disputes may be referred to the relevant authors' institutions. ASSETS does not independently determine the rightful ownership of disputed authorship contributions.

When authorship disputes remain unresolved, the journal may suspend editorial processing until the matter has been appropriately addressed.

When authorship changes are approved after publication, the journal will determine whether a formal correction notice or another appropriate post-publication action is necessary to preserve the accuracy and transparency of the scholarly record.

Requests for authorship changes must not be used to conceal actual research contributors, manipulate academic credit, or improperly influence editorial decisions.

6. Unacceptable Authorship Practices

ASSETS strictly prohibits inappropriate authorship practices that undermine transparency, fairness, academic accountability, and research integrity.

These include:

Gift Authorship: Including an individual as an author without a qualifying intellectual or scientific contribution.

Honorary Authorship: Granting authorship based solely on academic position, professional status, institutional authority, organizational leadership, or seniority.

Guest Authorship: Adding an individual primarily to increase the perceived credibility, academic prestige, professional reputation, or likelihood of acceptance of a manuscript.

Ghost Authorship: Omitting individuals who have made qualifying intellectual contributions to the research or manuscript.

Authorship Manipulation: Deliberately misrepresenting author contributions, identities, affiliations, or the agreed author order.

Providing research funding, general supervision, organizational access, administrative assistance, financial data, technical editing, translation, or proofreading alone does not automatically qualify an individual for authorship.

Similarly, routine data entry, questionnaire distribution, participant recruitment, financial record collection, organizational coordination, or administrative support does not independently establish authorship eligibility unless the individual also fulfills the established authorship criteria.

Individuals who contribute meaningfully but do not satisfy all authorship criteria should be recognized in the Acknowledgments section, with their permission.

Research sponsors, institutional leaders, business executives, supervisors, or other individuals must not be included as authors solely because of their position, authority, financial involvement, or influence over the research project.

7. Artificial Intelligence and Authorship

Artificial intelligence systems, including generative AI tools, large language models, AI-assisted writing applications, automated content-generation systems, and other AI-based technologies, cannot be recognized as authors or co-authors of manuscripts submitted to ASSETS.

AI technologies cannot independently fulfill the ethical responsibilities associated with authorship, including accountability, approval of final publication, and responsibility for research integrity.

Authors who use AI-assisted technologies during manuscript preparation must transparently disclose their use in accordance with the journal's applicable AI Disclosure Policy.

When artificial intelligence technologies are used as part of the research methodology, such as financial forecasting, economic modeling, predictive analytics, business intelligence, accounting automation, sentiment analysis, or machine learning-based managerial decision support, authors must provide sufficient methodological information to support scientific evaluation and reproducibility.

Authors must carefully verify AI-generated text, citations, references, statistical interpretations, financial analyses, analytical results, economic explanations, and other AI-assisted outputs before incorporating them into the manuscript.

AI-generated references, fabricated sources, inaccurate financial calculations, misleading statistical interpretations, or unverified scientific claims are unacceptable and remain the responsibility of the human authors.

Human authors remain fully responsible for the accuracy, originality, methodological validity, scientific reliability, and ethical compliance of all AI-assisted content.

The use of AI-assisted technologies must not compromise confidential business information, unpublished financial data, proprietary organizational records, research participant privacy, or other protected information.

8. Author Identification and Accountability

ASSETS requires all authors to provide accurate institutional affiliations and encourages the use of valid ORCID identifiers to support reliable author identification and scholarly attribution. ORCID identifiers must be supplied when required by the journal's submission procedures.

Authors must ensure that their names, institutional affiliations, research contributions, and contact information are accurately represented in the manuscript and the journal's submission system.

Every author must approve the final version of the manuscript and cooperate with editorial inquiries concerning research integrity, scientific accuracy, methodological validity, corrections, or post-publication concerns.

Authors are responsible for ensuring that research data, financial information, statistical analyses, accounting records, organizational findings, and other supporting materials are reported accurately and ethically.

Any suspected violation of authorship ethics, including falsified contributions, unauthorized authorship changes, deliberate misrepresentation, or inappropriate inclusion or exclusion of contributors, will be evaluated in accordance with relevant COPE guidance and the journal's Publication Ethics and Misconduct Policy.

When necessary, the editorial team may request clarification, supporting documentation, or institutional investigation before determining an appropriate editorial response.

Authors must cooperate with reasonable requests for additional information concerning the originality, authorship, accuracy, or integrity of their published work while complying with applicable confidentiality, privacy, and intellectual property requirements.

9. Compliance and Enforcement

Compliance with this Authorship Criteria and Contributorship Policy is mandatory for all manuscripts submitted to ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi.

Failure to comply may result in requests for clarification, manuscript rejection, suspension of editorial processing, or appropriate post-publication corrective action.

The editorial team will evaluate potential violations based on available evidence, established publication ethics standards, and the principles of fairness, proportionality, and transparency.

Where authorship misconduct or unresolved disputes materially affect the integrity of a submitted or published manuscript, the journal may consult relevant institutions or independent experts and take appropriate editorial action.

ASSETS is committed to maintaining fairness, transparency, academic accountability, responsible scientific collaboration, and the integrity of the scholarly record throughout the publication process.

The journal emphasizes that appropriate authorship recognition, transparent contributorship reporting, and responsible research practices are essential to maintaining public confidence in scholarly publications in economics, management, accounting, finance, and related business disciplines.

References: International Committee of Medical Journal Editors (ICMJE) Recommendations | Contributor Roles Taxonomy (CRediT) | Committee on Publication Ethics (COPE)