Plagiarism and Retraction

Plagiarism and Retraction

J-ISACC Journal of Islamic Accounting Competency Editorial board recognizes that plagiarism is not acceptable and establishes the following policy stating specific actions (penalties) when plagiarism is identified in an article submitted for publication in J-ISACC Journal Islamic Accounting Competency.


Plagiarism involves the "use or close imitation of the language and thoughts of another author and the representation of them as one's original work."


Papers must be original, unpublished, and not pending publication elsewhere. Any material taken verbatim from another source needs to be identified as different from the present original text by (1) indentation, (2) use of quotation marks, and (3) identification of the source.

Any text of an amount exceeding fair use standards (herein defined as more than two or three sentences or the equivalent thereof) or any graphic material reproduced from another source requires permission from the copyright holder and, if feasible, the original author(s) and also involves identification of the head; e.g., previous publication.

When plagiarism is identified, the Editor in Chief responsible for the review of this paper and will agree on measures according to the extent of plagiarism detected in the article in agreement with the following guidelines:

Level of Plagiarism

Minor: A short section of another article is plagiarized without any significant data or idea taken from the other paper

Action: A warning is given to the authors, and a request to change the text and properly cite the original article is made

Intermediate: A significant portion of a paper is plagiarized without proper citation to the original paper

Action: The submitted article is rejected, and the authors are forbidden to submit further articles for one year

Severe: A significant portion of a paper is plagiarized that involves reproducing original results or ideas presented in another publication

Action: The paper is rejected, and the authors are forbidden to submit further articles for five years.

It is understood that all authors are responsible for the content of their submitted paper as they all sign the J-ISACC Journal of Islamic Accounting Competency Copyright Transfer Form. If a penalty is imposed for plagiarism, all authors will be subject to the same sentence.

Suppose the second case of plagiarism by the same author(s) is identified. In that case, a decision on the measures to be enforced will be made by the Editorial board (Editor-in-Chief and Editorial members) with the Chair of the Editor in Chief. The author(s) might be forbidden to submit further articles forever.

This policy also applies to material reproduced from another publication by the same author(s). If an author uses text or previously published text, the corresponding paragraphs or figures should be identified and the previous publication referenced. It is understood that much of the material was previously published in the case of a review paper or a paper of a tutorial nature.

The author should identify the source of the previously published material and obtain permission from the original author and the publisher. Suppose an author submits a manuscript to J-ISACC Journal of Islamic Accounting Competency with significant overlap with a manuscript submitted to another journal simultaneously. In that case, this overlap is discovered during the review process or after the publications of both papers, the editor of the other Journal is notified. The case is treated as a severe plagiarism case. Significant overlap means using identical or almost identical figures and identical or slightly modified text for one-half or more of the paper. The case shall be treated as intermediate plagiarism For self-plagiarism of less than one-half of the form and more than one-tenth of the article. If self-plagiarism is confined to the methods section, the case shall be considered as minor plagiarism.

Suppose an author uses some of his previously published material to clarify the presentation of new results. In that case, the previously published material shall be identified, and the difference to the present publication shall be mentioned. Permission to republish must be obtained from the copyright holder. In the case of a manuscript that was originally published in conference proceedings and then is submitted for publication in J-ISACC Journal of Islamic Accounting Competency either in identical or in expanded form, the authors must identify the name of the conference proceedings and the date of the publication and obtain permission to republish from the copyright holder. The editor may decide not to accept this paper for publication.

However, an author shall use material from an unpublished presentation, including visual displays, in a subsequent journal publication. In the case of a submitted magazine originally published in another language, the title, date, and Journal of the original publication must be identified by the authors, and the copyright must be obtained. The editor may accept such a translated publication to bring it to the attention of a wider audience. The editor may select a specific paper published (e.g., a "historic" paper) for republication to provide a better perspective of a series of articles published in one issue of J-ISACC Journal of Islamic Accounting Competency. This republication shall be identified as such, and the date and Journal of the original publication shall be given. The permission of the author(s) and the publisher shall be obtained.

The J-ISACC Journal of Islamic Accounting Competency layout editor is responsible for maintaining the list of authors subjected to penalties. It will check that no authors of a submitted paper are on this list. If a banned author is identified, the layout editor will inform the Editor-in-Chief, who will take appropriate measures. This policy will be posted on the website with the instructions for submitting a manuscript. A copy will be sent to the authors with the confirmation email upon initial receipt of their original manuscript. A sentence shall be added to the copyright transfer form to indicate that the author(s) have read the Plagiarism Policy.

The papers published in J-ISACC Journal of Islamic Accounting Competency will be considered for a retraction if :

  • They have clear evidence that the findings are unreliable, either as a result of misconduct (e.g., data fabrication) or honest error (e.g., miscalculation or experimental error)
  • The findings have previously been published elsewhere without proper crossreferencing, permission, or justification (i.e., cases of redundant publication)
  • It constitutes plagiarism
  • It reports unethical research
  • The retraction mechanism follows the Committee on Publication Ethics (COPE) guidelines, which can be accessed at