The Journal of Cost Management (J. Cost Manag.) follows recognized principles of responsible authorship and contributorship, including relevant guidance from the Committee on Publication Ethics (COPE) and the International Committee of Medical Journal Editors (ICMJE). The journal expects authorship to accurately reflect meaningful contributions to the research and manuscript.

1. Criteria for Authorship

Individuals should be listed as authors only when they have made substantial contributions to the work and have participated sufficiently to take responsibility for the published research.

In accordance with ICMJE principles, authors should generally meet all of the following criteria:

• Made substantial contributions to the conception or design of the work; or the acquisition, analysis, or interpretation of data.
• Contributed to drafting the manuscript or critically revising it for important intellectual content.
• Approved the final version of the manuscript before publication.
• Agreed to be accountable for all aspects of the work and to appropriately investigate and resolve questions concerning its accuracy or integrity.

Individuals who do not meet the applicable authorship criteria should not be listed as authors.

2. Contributorship

The journal encourages authors to clearly describe the individual contributions made by each author. Contributions may include:

• Conceptualization and research design
• Methodology
• Data collection
• Data analysis
• Interpretation of findings
• Literature review
• Manuscript drafting
• Critical revision
• Supervision
• Project administration
• Funding acquisition

The corresponding author should ensure that the contribution information is accurate and that all listed authors have reviewed and approved it.

3. Corresponding Author

The corresponding author serves as the primary contact between the authors and the Editorial Office. The corresponding author is responsible for:

• Coordinating communication with the journal
• Confirming that all authors approve the submitted manuscript
• Providing accurate author and contributorship information
• Communicating revisions and responses to reviewers
• Ensuring that required declarations and supporting documents are provided

4. Changes in Authorship

Any request to add, remove, or reorder authors after submission must be justified and approved by all affected authors. The Editorial Office may request written confirmation from all authors before approving a change.

Changes to authorship after acceptance or publication will only be considered in exceptional circumstances and will be handled in accordance with appropriate publication-ethics procedures.

5. Guest, Gift, and Ghost Authorship

The journal does not permit guest, gift, honorary, or ghost authorship.

Individuals who have not made sufficient contributions to qualify for authorship should not be listed as authors. Conversely, individuals who have made qualifying contributions should not be deliberately excluded from authorship.

6. Acknowledgment of Non-Author Contributions

Individuals who have provided assistance but do not meet the criteria for authorship may be acknowledged appropriately, with their permission. Examples may include administrative assistance, technical support, language editing, or other limited contributions.

7. Author Accountability

All authors share responsibility for the integrity of the work and should be able to identify their own contributions. Authors should cooperate with the Editorial Office if questions arise regarding authorship, contributorship, research integrity, or the accuracy of the published record.

8. Disputes Concerning Authorship

The journal does not normally determine authorship disputes between contributors or institutions. Where an authorship dispute arises, the Editorial Office may request that the authors resolve the matter through their institution or relevant authority.

Where necessary, the journal may suspend editorial processing or publication until the dispute has been appropriately addressed.

9. Ethical Standards

The Journal of Cost Management expects all authors to follow responsible authorship practices and to provide transparent and accurate contributorship information. The journal may investigate suspected authorship misconduct and take appropriate editorial action in accordance with relevant COPE and ICMJE guidance.