Authorship Criteria
GATSU: Governance, Accounting, Tax, Risk and Sustainability
GATSU: Governance, Accounting, Tax, Risk and Sustainability recognizes authorship based on substantial scholarly contributions to the research and manuscript. Authorship should reflect the actual intellectual contributions of each individual involved in the research and publication process.
1. Authorship Criteria
Authorship credit in GATSU should follow recognized principles of responsible authorship and scholarly publishing. An individual qualifies as an Author when they have made substantial contributions to the research and are actively involved in the preparation and approval of the manuscript.
| Authorship Criterion | Description |
|---|---|
| Substantial Contribution | Significant contribution to the conception or design of the research, data collection, analysis, or interpretation of data. |
| Drafting and Critical Revision | Direct involvement in drafting the manuscript or performing critical revisions that contribute substantially to its scientific and intellectual content. |
| Final Approval | Reviewing and approving the final version of the manuscript before publication. |
Note: Individuals who provide only financial, technical, administrative, or general support without making a substantial scholarly contribution do not qualify for authorship. Such contributions should be recognized in the Acknowledgments section where appropriate.
2. Prevention of Authorship Misconduct
To maintain academic integrity and ensure that authorship accurately reflects scholarly contributions, manuscripts submitted to GATSU must not contain inappropriate authorship practices, including:
| Practice | Description |
|---|---|
| Ghostwriting | Omitting the name of a contributor who has made a substantial intellectual or scholarly contribution that qualifies for authorship. |
| Guest/Gift Authorship | Listing an individual as an author despite the individual not having made a substantial scholarly contribution to the research or manuscript. |
3. Author Responsibilities and Corresponding Author
Agreement on Author Order
The order of authors should be determined through mutual agreement among all authors before manuscript submission. All authors should be aware of and agree to their authorship status and order.
Responsibilities of the Corresponding Author
The Corresponding Author serves as the primary contact between the authors and the journal throughout the submission, peer-review, revision, and publication processes.
- Provide valid contact information, including the full name, affiliation, email address, and other required information for all co-authors during manuscript submission.
- Communicate relevant manuscript updates and editorial decisions to all co-authors.
- Ensure that all authors have reviewed and approved the manuscript before submission and before final publication.
- Submit the required Statement of Originality during the submission process, where required by the journal.
Collective Responsibility
All authors share responsibility for the accuracy, integrity, originality, and validity of the research and the information presented in the manuscript. Authors should cooperate appropriately in addressing questions or concerns regarding the published work.
4. Data Integrity, Plagiarism, and Multiple Submission
| Principle | Requirement |
|---|---|
| Originality | Manuscripts must be free from plagiarism and self-plagiarism, including inappropriate reuse or replication of previously published work without proper citation. GATSU may screen submitted manuscripts using appropriate similarity-checking software during the editorial process. |
| Single Submission | Authors must not submit the same manuscript simultaneously to more than one journal. |
| Redundant Publication | Authors should avoid excessive fragmentation of research findings (salami slicing) into multiple manuscripts when such fragmentation does not provide a meaningful and independent scholarly contribution. |
5. Conflict of Interest and Funding Disclosure
Conflict of Interest
Authors must disclose any potential financial or non-financial conflicts of interest that could reasonably be perceived as influencing the research, analysis, interpretation, or reporting of the findings.
Funding Disclosure
Authors must disclose all sources of research funding, including the funding institution, grant provider, grant title, and grant or contract number, where applicable. Funding information should be stated clearly in the manuscript.
GATSU Commitment to Authorship Integrity: GATSU is committed to ensuring that authorship accurately reflects scholarly contributions and that all published research meets principles of academic integrity, transparency, and responsible scholarly communication.
Published by PT SOLUSI IDEA INTEGRASI