Screening for Plagiarism Policy

BALANCE journal of Finance, Accounting and Taxation is committed to maintaining the highest standards of academic integrity and ethical publishing. As part of this commitment, we conduct a thorough screening process for plagiarism to ensure that all submitted manuscripts are original and properly referenced.

1. Plagiarism Detection

All submitted manuscripts are checked for plagiarism using advanced plagiarism detection tools. These tools analyze the content of the manuscript against a vast database of academic papers, articles, and online content to identify any similarities or instances of unoriginal work.

2. Types of Plagiarism Detected

We screen for the following types of plagiarism:

  • Direct Plagiarism: Copying and pasting text or data from a source without proper citation.
  • Self-Plagiarism: Reusing parts of an author’s own previously published work without proper citation or authorization.
  • Mosaic Plagiarism: Borrowing phrases or sentences from various sources without proper attribution, resulting in a patchwork of uncredited content.
  • Paraphrasing Plagiarism: Rewriting someone else’s ideas or work with minimal changes, without proper citation.

3. Plagiarism Threshold

  • Manuscripts with a similarity index of over 20% will be flagged for further review. A higher threshold may result in immediate rejection of the manuscript.
  • The editorial team will carefully review flagged sections to determine whether proper citation and attribution are provided. If instances of plagiarism are found, the manuscript will be either returned to the authors for revision or rejected based on the severity of the issue.

4. Consequences of Plagiarism

  • Immediate Rejection: If a manuscript is found to have significant instances of plagiarism, it will be rejected outright.
  • Revision and Resubmission: If plagiarism is found but is considered minor (e.g., improper citation or minor paraphrasing issues), the manuscript may be returned to the author for correction before being resubmitted.
  • Further Action: In cases of repeated plagiarism or serious ethical violations, authors may be banned from submitting future manuscripts to the journal.

5. Author Responsibility

It is the responsibility of the authors to ensure that their work is original and properly cited. Authors must:

  • Acknowledge all sources of data, ideas, and direct quotes.
  • Provide proper citations for previously published work, including their own.
  • Ensure that any third-party materials used (e.g., figures, tables, or datasets) are appropriately credited.

6. Ethical Commitment

We expect all authors to adhere to the highest standards of academic integrity and to avoid any form of academic dishonesty. Authors who knowingly engage in plagiarism or unethical practices will be subject to penalties as outlined above.

7. Conclusion

By submitting a manuscript to BALANCE journal of Finance, Accounting and Taxation, authors agree to the journal’s plagiarism screening process and acknowledge their responsibility for the originality and integrity of their work. We are committed to providing a platform for research that meets the highest ethical standards and fosters the advancement of knowledge in finance, accounting, and taxation.