Authors are required to transparently disclose any use of generative artificial intelligence (AI) or AI-assisted technologies in the preparation of manuscripts submitted to BALANCE: Journal of Islamic Accounting. This policy applies exclusively to the manuscript writing process and does not include the use of AI tools for data analysis, computation, or the development of research insights.

The use of generative AI and AI-assisted technologies is permitted solely to enhance language quality, clarity, and readability. Such tools must be employed under direct human supervision. In accordance with the principles of academic integrity and amanah (scholarly trust), authors are required to carefully review, verify, and revise all AI-assisted content, as these tools may generate outputs that are inaccurate, incomplete, or biased. Full responsibility for the originality, accuracy, and integrity of the manuscript remains entirely with the author(s).

Generative AI and AI-assisted technologies must not be listed or cited as authors or co-authors, as authorship implies ethical accountability and intellectual responsibility that can only be fulfilled by human scholars.

Authors must include a disclosure statement regarding the use of generative AI or AI-assisted technologies in a dedicated section placed immediately before the reference list at the time of initial submission. This statement will be published as part of the final article. The disclosure should follow the format below:

Section Title: Declaration of Generative AI and AI-Assisted Technologies in the Writing Process
Statement: During the preparation of this manuscript, the author(s) used [NAME OF TOOL/SERVICE] for [SPECIFIED PURPOSE]. All AI-assisted content was critically reviewed and revised by the author(s), who assume full responsibility for the final published version of the article.

Disclosure is not required for the use of basic tools such as grammar or spell checkers and reference management software. If no generative AI or AI-assisted technologies were used, no declaration is required.

Note: To uphold confidentiality and protect authors’ intellectual property, BALANCE: Journal of Islamic Accounting currently prohibits reviewers and editors from using generative AI or AI-assisted tools during the peer-review and manuscript evaluation process. This policy may be reviewed and updated in response to future developments.