Generative AI in Accounting Publishing: A Bibliometric and Thematic Analysis of Author Guidelines with Governance and Ethical Considerations
Keywords:
Generative artificial intelligence, academic publishing, accounting journals, authorship ethics, academic integrity, corporate governance
Abstract
This study addresses a gap in accounting scholarship by examining how journals listed in the Australian Business Deans Council (ABDC) Journal Quality List approach the use of generative artificial intelligence (AI) tools in scholarly publishing. We employed a two-phase methodology: a structured bibliometric review to map journal characteristics and a thematic content analysis to interpret AI-related author guidelines. Ninety-one A*, A, and B-ranked journals classified under Accounting (FoR 3501) were examined. The findings revealed inconsistent expectations across the discipline due to fragmented journal policies on AI use. This fragmented policy landscape creates ethical ambiguities and challenges for authors, editors, and institutions seeking to ensure responsible and transparent research practices.
To address these gaps, the study proposes a governance-oriented framework for responsible AI use in accounting publishing. The framework includes: (1) standardised disclosure protocols for AI-assisted content, (2) criteria distinguishing acceptable from unacceptable AI applications, (3) procedures for identifying and managing potential misuse, and (4) integration of AI ethics into editorial and peer review practices. By aligning journal policies with principles of transparency, accountability, fairness, and integrity, the framework supports the development of coherent, discipline-specific standards. This research contributes to the advancement of ethical scholarship and informs broader discussions on AI governance in academic and professional contexts.
Downloads
Download data is not yet available.
PlumX Statistics
References
1. Australian Business Deans Council (ABDC). (2023). ABDC Journal Quality List 2023. https://abdc.edu.au/research/abdc-journal-list/
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), 1-27.
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), 1-5.
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 31(4), 1190-1192. https://doi.org/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. Schweitzer, B. (2024). Artificial intelligence (AI) ethics in accounting. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(1), 67-67.
29. Springer. (2023). Artificial Intelligence (AI), https://www.springer.com/gp/editorial-policies/artificial-intelligence--ai-/25428500
30. Stokel-Walker, C. (2023). The ChatGPT problem: How AI could disrupt science publishing. Nature, 613(7945), 620–622.
31. 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
32. 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.
33. 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
34. 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
35. 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, 1-23.
36. 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.
37. 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
38. 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), 1-27.
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), 1-5.
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 31(4), 1190-1192. https://doi.org/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. Schweitzer, B. (2024). Artificial intelligence (AI) ethics in accounting. Journal of Accounting, Ethics & Public Policy, JAEPP, 25(1), 67-67.
29. Springer. (2023). Artificial Intelligence (AI), https://www.springer.com/gp/editorial-policies/artificial-intelligence--ai-/25428500
30. Stokel-Walker, C. (2023). The ChatGPT problem: How AI could disrupt science publishing. Nature, 613(7945), 620–622.
31. 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
32. 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.
33. 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
34. 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
35. 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, 1-23.
36. 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.
37. 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
38. 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
2025-11-30
How to Cite
Sithole, S. T., & Ashraf, S. F. (2025). Generative AI in Accounting Publishing: A Bibliometric and Thematic Analysis of Author Guidelines with Governance and Ethical Considerations. European Scientific Journal, ESJ, 21(31), 1. https://doi.org/10.19044/esj.2025.v21n31p1
Section
ESJ Social Sciences
Copyright (c) 2025 Seedwell T.M. Sithole, Syed Fahad Ashraf
This work is licensed under a Creative Commons Attribution 4.0 International License.
