The Journal of Cost Management (J. Cost Manag.) recognizes the increasing use of generative artificial intelligence (AI) tools in academic research and scholarly publishing. The journal supports the responsible and transparent use of AI-assisted technologies while maintaining the principles of originality, research integrity, authorship accountability, confidentiality, and ethical publishing.

This policy applies to authors, reviewers, editors, and other individuals involved in the journal's editorial and publication processes.

1. Responsible Use of Generative AI

Generative AI tools may be used for appropriate purposes such as language improvement, grammar correction, formatting assistance, brainstorming, or other supportive activities, provided that their use does not compromise the originality, accuracy, integrity, or confidentiality of the scholarly work.

Authors remain fully responsible for the content of their manuscripts, regardless of whether AI-assisted tools were used during preparation.

2. AI Cannot Be Listed as an Author

Generative AI tools, including AI chatbots and language-generation systems, cannot be listed as authors or co-authors of manuscripts submitted to the journal.

AI systems cannot accept responsibility for the accuracy, integrity, originality, ethical conduct, or final approval of a scholarly work. Human authors remain accountable for all content submitted and published.

3. Disclosure of AI Use

Authors should transparently disclose the use of generative AI when it has materially contributed to the preparation of a manuscript.

Where applicable, authors should state:

• The name of the AI tool or system used
• The purpose for which it was used
• The relevant stage of manuscript preparation
• The nature of the assistance provided

AI use that is limited to basic spelling, grammar, or formatting assistance may not require detailed disclosure unless otherwise requested by the journal.

4. AI-Generated Content

Authors must carefully review and verify any content produced or assisted by generative AI. AI-generated material may contain inaccurate, fabricated, biased, incomplete, or misleading information, including nonexistent references or incorrect citations.

Authors are responsible for verifying all facts, data, quotations, references, DOI information, interpretations, and conclusions before submission.

5. Originality and Plagiarism

The use of generative AI does not exempt authors from the journal's originality and plagiarism requirements. Authors must ensure that AI-assisted content does not reproduce or improperly paraphrase copyrighted or previously published material without appropriate acknowledgment.

Manuscripts may be subjected to plagiarism or similarity screening in accordance with the journal's plagiarism policy.

6. Research Data and Fabrication

Generative AI must not be used to fabricate, falsify, manipulate, or misrepresent research data, results, images, references, or other scholarly evidence.

Authors must not present AI-generated information as empirical data or as evidence obtained through actual research.

7. References and Citations

Authors remain responsible for the accuracy and authenticity of all references included in their manuscripts. AI-generated references must be independently verified before submission.

Fabricated, inaccurate, irrelevant, or misleading citations resulting from the use of AI are unacceptable.

8. Confidentiality

Authors, reviewers, and editors must protect the confidentiality of unpublished manuscripts and associated materials.

Confidential manuscripts, peer-review reports, personal information, unpublished research data, or other sensitive material should not be entered into generative AI systems where confidentiality, data protection, or ownership cannot be adequately assured.

9. Generative AI and Peer Review

Reviewers must not upload or submit confidential manuscripts, reviewer reports, or unpublished information to generative AI tools for analysis or review where this could compromise confidentiality.

Reviewers remain responsible for providing their own independent, objective, and confidential assessment of manuscripts.

10. Generative AI and Editorial Decisions

Editors may use appropriate AI-assisted tools for limited administrative or technical purposes where confidentiality and data protection can be maintained. However, editorial decisions must remain under meaningful human oversight.

AI tools must not independently determine manuscript acceptance, rejection, peer-review outcomes, or other substantive editorial decisions.

11. AI-Generated Images and Other Materials

Where AI tools are used to generate or substantially modify images, figures, tables, or other visual materials, authors should disclose such use when relevant and ensure that the material complies with applicable copyright, ethical, research-integrity, and journal requirements.

AI-generated images must not be used to fabricate or manipulate research evidence.

12. Author Accountability

Authors remain fully accountable for the manuscript, including any content produced or modified with the assistance of generative AI. The use of AI does not transfer responsibility for the manuscript's accuracy, originality, ethical compliance, or integrity to the AI system or its developer.

13. Ethical Compliance

The Journal of Cost Management expects the use of generative AI to remain consistent with recognized principles of responsible scholarly publishing, including relevant guidance from COPE and ICMJE.

Where AI use raises concerns regarding authorship, originality, confidentiality, research integrity, copyright, or ethical conduct, the Editorial Office may request clarification or supporting information.

14. Right to Reject or Take Editorial Action

The journal reserves the right to reject a manuscript or take appropriate editorial action where the use of generative AI has resulted in plagiarism, fabricated information, falsified data, undisclosed material assistance, breach of confidentiality, copyright infringement, or other violations of research or publication ethics.

The Journal of Cost Management is committed to ensuring that generative AI is used responsibly, transparently, and ethically while preserving human accountability and the integrity of the scholarly record.