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Journal of Accounting and Digital Finance recognizes that plagiarism is not acceptable for all author and therefore establishes the following policy stating specific actions (penalties) when plagiarism is identified by Journal of Accounting and Digital Finance anti-plagiarism software detection (we are using Turnitin) in an article that is submitted for publication.
“Plagiarism is copying another person’s text or ideas and passing the copied material as your own work. You must both delineate (i.e., separate and identify) the copied text from your text and give credit to (i.e., cite the source) the source of the copied text to avoid accusations of plagiarism. Plagiarism is considered fraud and has potentially harsh consequences including loss of job, loss of reputation, and the assignation of reduced or failing grade in a course."
This definition of plagiarism applies for copied text and ideas:
When plagiarism is identified by the Plagiarism Checker software, the Editorial Board 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:
A small sentence or short paragraph of another manuscript is plagiarized without any significant data or idea taken from the other papers or publications. Punishment: A warning is given to the authors and a request to change the manuscript and properly cite the original sources.
A significant data, paragraph, or sentence of an article is plagiarized without proper citation to the original source. Punishment: The submitted article is automatic rejected.
A large portion of an article is plagiarized that involves many aspects such as reproducing original results (data, formulation, equation, law, statement, etc.), ideas, and methods presented in other publications. Punishment: The paper is automatic rejected and the authors are forbidden to submit further articles to the journal.