Policy for Use of Generative AI

Journal of Accounting and Finance in Emerging Economies

Editor in Chief:
Assoc. Prof. Dr. Rohana Binti Jani
Managing Editor:
Prof. Dr. Rehana Kouser

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Frequency: Quarterly
ISSN: 2519-0318
ISSN(Online): 2518-8488

POLICY FOR USE OF GENERATIVE AI

CSRC Publishing and JAFEE follow the Elsevier’s guidelines for use of generative AI (GenAI) tools including chatbots along with the guidelines on this issue by Higher Education Commission (HEC) Pakistan.

Elsevier’s Guidelines for Use of Generative AI and AI-Assisted Technologies in Academic Research Writing

HEC Pakistan’s Framework on Use of Generative AI Tools in Higher Education Institutes (HEIs)

The policy aims to provide greater transparency and guidance to authors, readers, reviewers, editors in relation to generative AI and AI-assisted technologies. JAFEE editorial board and CSRC Publishing will monitor the global developments in scholarly publishing on this issue and will adjust or refine this policy when appropriate. Please note the policy only refers to the writing process, and not to the use of AI tools to analyze and draw insights from data as part of the research process.

Where authors use generative AI and AI-assisted technologies in the writing process, these technologies should only be used to improve readability and language of the work and not to replace key authoring tasks such as producing scientific, pedagogic, or medical insights, drawing scientific conclusions, or providing clinical recommendations. Applying the technology should be done with human oversight and control and all work should be reviewed and edited carefully, because AI can generate authoritative-sounding output that can be incorrect, incomplete, or biased. The authors are ultimately responsible and accountable for the contents of the work.

Authors should disclose in their manuscript the use of generative AI and AI-assisted technologies and a statement will appear in the published work at the end of manuscript and before the references. Declaring the use of these technologies supports transparency and trust between authors, readers, reviewers, editors, and contributors and facilitates compliance with the terms of use of the relevant tool or technology. This policy is intended to cover new content creation only (i.e., new works or new content or chapters added to a revised work). Generative AI and AI-assisted technologies should not be used on previously published material.

Authors should not list generative AI and AI-assisted technologies as an author or co-author, nor cite AI as an author. Authorship implies responsibilities and tasks that can only be attributed to and performed by humans. Each (co-) author is accountable for ensuring that questions related to the accuracy or integrity of any part of the work are appropriately investigated and resolved and authorship requires the ability to approve the final version of the work and agree to its submission. Authors are also responsible for ensuring that the work is original, that the stated authors qualify for authorship, and the work does not infringe third party rights.

Frequently Asked Questions (FAQs}

Does this policy cover tools that are used to check grammar and spelling, and reference managers that enable authors to collect and organize references to scholarly articles?

No, this policy does not relate to tools such as spelling or grammar checkers. In addition, the policy does not cover reference managers that enable authors to collect, organize, annotate, and use references to scholarly articles – such as Mendeley, EndNote, Zotero and others. These tools can be used by authors without disclosure. This policy is specific to generative AI and AI-assisted tools, such as Large Language Models, which can generate output that may be used to create original content for publication.

Does this policy refer to generative AI and AI-assisted tools that are used in the research process, for example to process data?

No, this policy refers to generative AI and AI-assisted technologies, such as Large Language Models, when they are used to create original content for publication. This policy does not prevent the use of generative AI and AI-assisted tools in formal research design or research methods. We recognize that the use of such technology is common in many fields. Where generative AI or AI-assisted tools are used in this context, they should be described as part of the methodology of the work, with details provided in the Methods section, if relevant, or in a separate section preceding references or bibliography.

In which section of the manuscript should authors disclose the use of generative AI-assisted technologies, and where will this statement appear in the chapter or work?

We ask authors who have used generative AI or AI-assisted tools to insert a statement at the end of their manuscript immediately above the references or bibliography entitled ‘Declaration of generative AI and AI-assisted technologies in the writing process’. In that statement, we ask authors to specify the tool that was used and the reason for using the tool. We suggest that authors follow this format when preparing their statement:

During the preparation of this work the author(s) used [NAME TOOL / SERVICE] in order to [REASON]. After using this tool/service, the author(s) reviewed and edited the content as needed and take(s) full responsibility for the content of the publication.

HEC Pakistan, in its policy on use of generative AI, restricts the Turnitin score for AI content to 0% . The Higher Education Commission (HEC) affirms that the use of AI and AI-assisted technologies in research is acceptable, provided that proper attribution is given for any copied or reproduced content. While researchers may utilize AI to explore and understand basic phenomena, it is crucial that these technologies do not replace essential researcher tasks, such as generating scientific insights, analyzing and interpreting data, or drawing conclusions. Authors remain fully responsible and accountable for the content of their work and should not rely exclusively on AI-generated material.