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AUTHORSHIP AND CONTRIBUTORSHIP
Who may be listed as an author, and how contributions are described.
Jurnal Akuntansi dan Keuangan (AKUA) expects authorship to reflect a substantial scholarly contribution and shared responsibility for the published work. This page explains who may be listed as an author, how the contribution of each author is described, how contributors who are not authors are acknowledged, and how changes to the author list are handled. It applies to empirical research, theoretical or conceptual reviews, and other scholarly work submitted to AKUA.
Authorship is earned and accountable
Being an author means that a person has contributed in a substantive way, has approved the work, and accepts accountability for it. Position, seniority, or a favor does not make anyone an author.
Criteria for authorship
All four criteria must be met
Contribution statement
Required for every manuscript, including one with a single author
Corresponding author
Marked with an asterisk (*) if not the first author
Changes to authors
Written agreement of every affected author
1. Eligibility for Authorship
A person may be listed as an author only if that person meets all four of the following criteria.
1
Made a substantive contribution to the conception or design of the work, to the collection of data or materials, or to the analysis or interpretation of the findings.
2
Drafted the manuscript or revised it critically for important intellectual content.
3
Approved the final version that is submitted to the journal, and any later substantive revision.
4
Accepts accountability for the work, and agrees to answer questions about the accuracy and the integrity of any part of it.
Contributors who meet the standard of a substantive contribution should be given a fair opportunity to help develop the manuscript, to review it, and to approve it.
◆ Articles based on theses, dissertations, and research projects
Supervisors and supporters
A supervisor, the head of a study program, the head of an institution or an organization, or another person who supported the work may be listed as an author only if that person also meets all four criteria above. Otherwise the person should be named in the Acknowledgements.
2. Author Contribution Statement
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Every manuscript needs a statement that names each author and describes the actual contribution of that author. All authors must review the statement and accept it.
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The contributions can be written as a narrative or can be mapped to the CRediT roles in the table below.
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A contribution can be shared, and one author can hold several roles.
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Listing a role does not by itself make a person eligible for authorship.
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A manuscript with a single author also needs a statement that describes the work of that author.
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The article template has no separate section for this statement. Provide it with the submission, for example in the field for comments to the editor in the submission form, or when the editorial team asks for it during the review.
◆ CRediT roles
| CRediT role | What it means |
|---|---|
| Conceptualization | Formulating the research ideas, goals, and aims.
Example: Defining the research question and the objective of the study.
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| Methodology | Developing or designing the method and the research design.
Example: Designing a model, a sample selection procedure, or an interview protocol.
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| Software | Programming, software development, and writing computer code.
Example: Writing scripts in R, Python, or Stata to process financial data.
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| Validation | Verifying the replication and the reproducibility of results and outputs.
Example: Rerunning the estimations to confirm the results.
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| Formal analysis | Applying statistical, mathematical, or other techniques to analyze data.
Example: Estimating regression models or testing hypotheses.
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| Investigation | Conducting the research, including collecting data and evidence.
Example: Collecting survey responses, conducting interviews, or gathering financial statements.
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| Resources | Providing materials, instruments, participants, or other resources.
Example: Providing access to a database, a firm, or respondents.
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| Data curation | Managing, annotating, and maintaining research data.
Example: Cleaning, coding, and documenting a dataset.
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| Writing: original draft | Preparing the first version of the manuscript.
Example: Writing the first full draft.
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| Writing: review and editing | Critically reviewing, commenting on, and revising the manuscript.
Example: Revising the argument, the structure, and the language.
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| Visualization | Preparing figures, tables, and other presentations of the data.
Example: Preparing charts and summary tables of the results.
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| Supervision | Overseeing and leading the planning and the execution of the research.
Example: Guiding the research of a student or leading the project team.
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| Project administration | Managing and coordinating research activities.
Example: Coordinating the schedule, the data collection, and the team.
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| Funding acquisition | Securing financial support for the project.
Example: Obtaining a research grant.
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The examples are illustrations for accounting and finance research. They are not requirements.
◆ Example formats
Role list
Author A: Conceptualization, Methodology, Writing: original draft.
Author B: Investigation, Data curation, Formal analysis.
Author C: Supervision, Writing: review and editing.
All authors approved the final manuscript.
Narrative
Author A conceived the study, designed the method, and wrote the first draft. Author B collected and managed the data and carried out the analysis. Author C supervised the research and revised the manuscript. All authors approved the final manuscript.
Use your real contributions
These examples show the format only. Adapt the statement to what each author actually did. A statement that does not match the real contributions is not acceptable.
3. Author Approval, Order, and Metadata
All listed authors must agree to each of the following.
The submissionThe author list and the orderThe contribution statementThe corresponding authorAny substantive revision
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The authors decide the order of the names together, based on the contributions and on the norms of the discipline. The journal does not infer the size of a contribution from the position of a name.
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A statement of equal contribution is permitted if it is accurate and all authors agree to it.
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Each author should understand the work as a whole and should know who is responsible for each part.
◆ Author information in the manuscript and in the submission
| Item | Requirement |
|---|---|
| Author names |
In the manuscript
Written without academic titles.In the submission metadata
Enter every author. The names must match the manuscript. |
| Order of authors |
In the manuscript
As agreed by all authors.In the submission metadata
The same order as in the manuscript. |
| Affiliations |
In the manuscript
Under the names, in this order: study program, faculty, institution, city, and country.In the submission metadata
Enter the affiliation of every author. |
| Email addresses |
In the manuscript
Shown for all authors.In the submission metadata
Enter the email address of every author. |
More details on author information are given on the Manuscript Preparation page.
4. Responsibilities of the Corresponding Author
A contact person, not the owner of the work
The corresponding author is the main contact with the journal. The corresponding author does not own the work and cannot override the approval of the coauthors. If the corresponding author is not the first author, the corresponding author is marked with an asterisk (*) in the manuscript.
◆ The corresponding author
1
Confirms that all eligible authors are included and that they have approved the submission.
2
Coordinates the author information, the contribution statement, and the declarations that the policies of the journal require.
3
Forwards the editorial correspondence and the requests for revision to the coauthors, and coordinates the responses that the authors have agreed on.
4
Maintains a working email address and answers the questions of the editors and the readers, before and after publication.
5. Contributors Who Are Not Authors, and Acknowledgements
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A contributor who does not meet all four criteria is named in the Acknowledgements section. Describe the role of each person and confirm that the person agrees to be named.
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Professional writing or editorial assistance must be acknowledged, together with its source of funding.
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Funders and providers of facilities are also named in the Acknowledgements.
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Naming a person in the Acknowledgements does not replace a disclosure that the Conflicts of Interest policy requires.
◆ Where the Acknowledgements appear
1
Conclusion
2
Acknowledgements
3
References
◆ These contributions alone do not make a person an author
Obtaining fundingGeneral supervision of a groupInstitutional leadershipProviding facilities or access to an organization or dataRoutine technical workTranslationProofreadingAdministrative support
A person who performs one of these tasks may be listed as an author only if that person also meets all four criteria in section 1.
6. Unacceptable Authorship Practices
AKUA does not accept the following practices.
| Practice | Description |
|---|---|
| Gift or honorary authorship | Adding a person because of status, seniority, position, relationship, or favor, for example a supervisor, the head of a study program, a dean, or the head of an institution who is added only because of the post that the person holds. |
| Guest authorship | Adding a prominent name to give the work more credibility, when the person does not meet the criteria. |
| Ghost authorship | Leaving out an eligible author, or hiding substantial help that was received. |
| Authorship trading or coercion | Buying, selling, exchanging, or demanding authorship without an eligible contribution. |
Artificial intelligence
AI systems cannot approve a work or accept accountability for it, so they must not be listed as authors. The use of generative AI is governed by the Generative AI Policies.
7. Changes to Authorship
A request to add an author, to remove an author, to change the order of the authors, or to change the corresponding author is sent to the editorial office. The request must include the following.
1
The title of the manuscript and the submission ID.
2
The proposed change and the reason for it.
3
An updated contribution statement, if the statement is affected.
4
The written agreement of every author who is affected, including any person who is added or removed.
| Situation | How AKUA handles it |
|---|---|
| Every request | The editorial team assesses the request. Approval is not automatic. The processing of the manuscript may be paused while the request is clarified. |
| A request after acceptance | The request receives closer scrutiny. |
| An approved request | The editorial office updates the author information in the submission. |
| A change after publication | The change follows the Correction and Retraction policy. |
| An author cannot be reached | For example in the case of death or incapacity. The remaining authors must explain the situation so that the editors can assess it. They must not assume that approval has been given. |
8. Authorship Disagreements
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The authors should resolve any dispute about contributions or about the order of the authors before they submit the manuscript.
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The journal may ask for explanations and supporting information, but it does not decide between competing claims.
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A dispute that stays unresolved may be referred to the institution of the authors or to another competent body, and the editorial processing may be paused.
| Matter | Governing policy |
|---|---|
| A formal investigation | Allegations of Misconduct |
| An action on a published article | Correction and Retraction |
Authorship Checklist Before You Submit
☐
Every author meets all four criteria for authorship.
☐
The contribution statement describes what each author actually did, and all authors have accepted it.
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All authors have agreed to the author list, the order, and the corresponding author.
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The names, affiliations, and email addresses of all authors are entered in the submission metadata and match the manuscript.
☐
The corresponding author is marked with an asterisk (*) if that author is not the first author.
☐
Contributors who are not authors, funders, and providers of facilities are named in the Acknowledgements with their consent.
☐
No AI system is listed as an author.
Related Instructions and Enquiries
| Topic | Page |
|---|---|
| Author information and Acknowledgements | Manuscript Preparation |
| Submission steps and checklist | Author Guidelines |
| Competing interests | Conflicts of Interest |
| Research and publication ethics | Publication Ethics |
| Suspected misconduct | Allegations of Misconduct |
| Corrections to published work | Correction and Retraction |
| Use of AI tools | Generative AI Policies |
Authorship enquiries and change requests
Send questions about authorship and requests for changes to the AKUA editorial office at jurnal.akua@gmail.com. Please include the title of the manuscript and, if available, the submission ID.
Manuscript PreparationAuthor GuidelinesSubmit a Manuscript
