Instructions to authors on generative AI in accounting publishing: Bibliometric and thematic insights
Keywords:
Generative artificial intelligence, academic publishing, accounting journals, authorship ethics, academic integrity, corporate governance
Abstract
This study investigates how accounting journals listed in the Australian Business Deans Council (ABDC) Journal Quality List address the use of generative artificial intelligence (AI) tools in scholarly publishing. Ninety-one A*, A, and B-ranked journals classified under Accounting (FoR 3501) were examined through a structured bibliometric review and thematic content analysis of author guidelines. The analysis revealed considerable variation in journal policies concerning AI use. While some journals provided clear disclosure requirements, others offered limited or no guidance, resulting in inconsistent expectations across the discipline. This lack of standardisation poses challenges for authors, editors, and institutions striving to uphold responsible research practices. The findings underscore the need for coherent, discipline-specific guidelines that ensure the ethical and transparent use of AI in accounting research. In response, the study proposes a framework for AI governance tailored to the accounting field. The framework includes standardised disclosure protocols, procedures for evaluating potential misuse, and the incorporation of AI ethics into journal practices. Aligning academic publishing standards with principles of transparency, accountability, fairness, and integrity, this research contributes to the development of best practices for managing AI use in accounting scholarship and informs broader discussions on responsible AI governance within academic and professional contexts.
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References
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25. Poje, T., Zaman Groff, M. (2022). Mapping ethics education in accounting research: A bibliometric analysis. Journal of Business Ethics, 179, 451–472. https://doi.org/10.1007/s10551-021-04846-9
26. Sage Publications. (2025). Sage’s artificial intelligence (AI) policy for authors.
https://journalssolutions.sagepub.com/support/solutions/articles/7000090479-what-is-sage-s-ai-policy-for-authors-
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30. Sullivan, Y. W., & Fosso Wamba, S. (2022). Moral judgments in the age of artificial intelligence. Journal of Business Ethics, 178(4), 917-943. https://doi.org/10.1007/s10551-022-05053-w
31. Sreseli, N. (2023). Use of Artificial Intelligence for accounting and financial reporting purposes: A review of the key issues. American International Journal of Business Management (AIJBM), 6(8), 72-83.
32. Tang, G. (2025). Mapping nine decades of research integrity studies (1935–2024): A scientometric analysis. Accountability in Research, 1–36. https://doi.org/10.1080/08989621.2025.2470860
33. Trotta, A., Ziosi, M. & Lomonaco, V. (2023). The future of ethics in AI: challenges and opportunities. AI & Soc 38, 439–441. https://doi.org/10.1007/s00146-023-01644-x Xu, C., Sun, Y. & Zhou, H. (2025). Artificial Aesthetics and Ethical Ambiguity: Exploring Business Ethics in the Context of AI-driven Creativity. J Bus Ethics 199, 671–692 https://doi.org/10.1007/s10551-024-05837-2
34. Yin, S., Lu, P., Xu, Z., Lian, Z., Ye, C., & Li, C. (2024). A Systematic examination of Generative Artificial Intelligence (GAI) usage guidelines for scholarly publishing in medical journals. MedRxiv, 2024-03.
35. Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49. 100619. https://doi.org/10.1016/j.accinf.2023.100619.
36. Zhong, J., Xing, Y., Lu, J., Zhang, G., Mao, S., Chen, H., Yin, Q., Cen, Q., Jiang, R., Hu, Y., Ding, D., Ge, X., Zhang, H., & Yao, W. (2023). The endorsement of general and artificial intelligence reporting guidelines in radiological journals: A meta-research study. BMC Medical Research Methodology, 23, 292. https://doi.org/10.1186/s12874-023-02117-x
37. Zou, M., Kong, D., & Lee, I. (2025). Doctoral student’s strategy use in GAI chatbot-assisted L2 writing: An activity theory perspective. Journal of English for Academic Purposes, 76, 101521.
2. Bankins, S., Formosa, P. (2023). The ethical implications of artificial intelligence (AI) for meaningful work. Journal of Business Ethics 185, 725–740. https://doi.org/10.1007/s10551-023-05339-7
3. Batista, J., Mesquita, A., & Carnaz, G. (2024). Generative AI and higher education: Trends, challenges, and future directions from a systematic literature review. Information, 15(11), 676.
4. Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
5. Eke, D. O. (2023). ChatGPT and the rise of generative AI: Threat to academic integrity? Journal of Responsible Technology, 13, 100060. https://doi.org/10.1016/j.jrt.2023.100060
6. Elsevier. (2023). Generative AI guidelines for authors. https://www.elsevier.com/about/policies-and-standards/generative-ai-policies-for-journals
7. Graf, A., Bernardi R.E. (2023). ChatGPT in Research: Balancing Ethics, Transparency and Advancement. Neuroscience 515,71-3. https://doi.org/10.1016/j.neuroscience.2023.02.008
8. Gulumbe, B. H. (2024). Obvious artificial intelligence‐generated anomalies in published journal articles: A call for enhanced editorial diligence. Learned Publishing, 37(4).
9. Gulumbe, B. H., Audu, S. M., & Hashim, A. M. (2025). Balancing AI and academic integrity: What are the positions of academic publishers and universities? AI & Society. 40, 1775–1784, https://doi.org/10.1007/s00146-024-01946-8
10. Hopwood, A. G. (2007). Whither accounting research?. The Accounting Review, 82(5), 1365–1374.
11. Islam, G., Greenwood, M. (2024). Generative Artificial Intelligence as Hypercommons: Ethics of Authorship and Ownership. J Bus Ethics 192, 659–663 https://doi.org/10.1007/s10551-024-05741-9
12. John-Mathews, J. M., Cardon, D., & Balagué, C. (2022). From reality to world. A critical perspective on AI fairness. Journal of Business Ethics, 178(4), 945-959. https://doi.org/10.1007/s10551-022-05055-8
13. Kour, M., & Schutte, D. P. (Eds.). (2025). Artificial Intelligence and Accounting: Ethical, Legal, and Social Implications. Taylor & Francis.
14. Kruk, M., & Kałużna, A. (2025). Investigating the role of AI tools in enhancing translation skills, emotional experiences, and motivation in L2 learning. European Journal of Education, 60(1), e12859.
15. Inam, M., Sheikh, S., Minhas, A. M. K., Vaughan, E. M., Krittanawong, C., Samad, Z., Lavie, C. J., Khoja, A., D'Cruze, M., Slipczuk, L., Alarakhiya, F., Naseem, A., Haider, A. H., & Virani, S. S. (2024). A review of top cardiology and cardiovascular medicine journal guidelines regarding the use of generative artificial intelligence tools in scientific writing. Current Problems in Cardiology, 49(3), 102387. https://doi.org/10.1016/j.cpcardiol.2024.1023
16. Martin, K. (2023). Ethical implications of AI in business: A research agenda. Journal of Business Ethics, 183(3), 627–641.
17. Martin, K., & Waldman, A. (2022/2023). Are algorithmic decisions legitimate? The effect of process and outcomes on perceptions of legitimacy of AI decisions. Journal of Business Ethics, 183(3), 653–670.
18. Macdonald, C., Adeloye, D., Sheikh, A., Rudan, I. (2023). Can ChatGPT draft a research article? An example of population-level vaccine effectiveness analysis. J Glob Health 13, 01003. https://doi.org/10.7189/jogh.13.01003
19. Morley, J., Floridi, L., Kinsey, L., & Elhalal, A. (2022). From what to how: An initial review of publicly available AI ethics tools, methods and research to translate principles into practices. Science and Engineering Ethics, 28(3), 23–45.
20. Novelli, C., Taddeo, M., & Floridi, L. (2024). Accountability in artificial intelligence: What it is and how it works. Ai & Society, 39(4), 1871-1882.
21. OECD. (2023). OECD Policies, data and analysis for trustworthy artificial intelligence, https://oecd.ai/en/
22. Ollivier, M., Pareek, A., Dahmen, J. (2023). A deeper dive into ChatGPT: history, use and future perspectives for orthopaedic research. Knee Surg Sports Traumatol Arthrosc 2023;31:1190-2. 10.1007/s00167-023-07372-5
23. Parker, L. D., & Guthrie, J. (2014). Addressing directions in interdisciplinary accounting research. Accounting, Auditing & Accountability Journal, 27(8), 1218–1238.
24. Pearson, G.S. (2024). Artificial Intelligence and Publication Ethics. Journal of the American Psychiatric Nurses Association,30(3),453-455. https://doi.org/10.1177/10783903241245423
25. Poje, T., Zaman Groff, M. (2022). Mapping ethics education in accounting research: A bibliometric analysis. Journal of Business Ethics, 179, 451–472. https://doi.org/10.1007/s10551-021-04846-9
26. Sage Publications. (2025). Sage’s artificial intelligence (AI) policy for authors.
https://journalssolutions.sagepub.com/support/solutions/articles/7000090479-what-is-sage-s-ai-policy-for-authors-
27. Schweitzer, B. (2024). Artificial intelligence (AI) ethics in accounting. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(1), 67-67.
28. Springer. (2023). Artificial Intelligence (AI), https://www.springer.com/gp/editorial-policies/artificial-intelligence--ai-/25428500
29. Stokel-Walker, C. (2023). The ChatGPT problem: How AI could disrupt science publishing. Nature, 613(7945), 620–622.
30. Sullivan, Y. W., & Fosso Wamba, S. (2022). Moral judgments in the age of artificial intelligence. Journal of Business Ethics, 178(4), 917-943. https://doi.org/10.1007/s10551-022-05053-w
31. Sreseli, N. (2023). Use of Artificial Intelligence for accounting and financial reporting purposes: A review of the key issues. American International Journal of Business Management (AIJBM), 6(8), 72-83.
32. Tang, G. (2025). Mapping nine decades of research integrity studies (1935–2024): A scientometric analysis. Accountability in Research, 1–36. https://doi.org/10.1080/08989621.2025.2470860
33. Trotta, A., Ziosi, M. & Lomonaco, V. (2023). The future of ethics in AI: challenges and opportunities. AI & Soc 38, 439–441. https://doi.org/10.1007/s00146-023-01644-x Xu, C., Sun, Y. & Zhou, H. (2025). Artificial Aesthetics and Ethical Ambiguity: Exploring Business Ethics in the Context of AI-driven Creativity. J Bus Ethics 199, 671–692 https://doi.org/10.1007/s10551-024-05837-2
34. Yin, S., Lu, P., Xu, Z., Lian, Z., Ye, C., & Li, C. (2024). A Systematic examination of Generative Artificial Intelligence (GAI) usage guidelines for scholarly publishing in medical journals. MedRxiv, 2024-03.
35. Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49. 100619. https://doi.org/10.1016/j.accinf.2023.100619.
36. Zhong, J., Xing, Y., Lu, J., Zhang, G., Mao, S., Chen, H., Yin, Q., Cen, Q., Jiang, R., Hu, Y., Ding, D., Ge, X., Zhang, H., & Yao, W. (2023). The endorsement of general and artificial intelligence reporting guidelines in radiological journals: A meta-research study. BMC Medical Research Methodology, 23, 292. https://doi.org/10.1186/s12874-023-02117-x
37. Zou, M., Kong, D., & Lee, I. (2025). Doctoral student’s strategy use in GAI chatbot-assisted L2 writing: An activity theory perspective. Journal of English for Academic Purposes, 76, 101521.
Published
2025-09-24
How to Cite
Sithole, S. T., & Ashraf, S. F. (2025). Instructions to authors on generative AI in accounting publishing: Bibliometric and thematic insights. European Scientific Journal, ESJ, 45, 544. Retrieved from https://eujournal.org/index.php/esj/article/view/20072
Section
ESI Preprints
Copyright (c) 2025 Seedwell T.M. Sithole, Syed Fahad Ashraf
This work is licensed under a Creative Commons Attribution 4.0 International License.
