The Review of Management, Accounting, and Business Studies' editorial board recognizes that plagiarism is unacceptable and has established the following policy outlining specific actions (penalties) upon identification of plagiarism/similarities in articles submitted for publication. The Review of Management, Accounting, and Business Studies will use Turnitin's originality checking software as a tool for detecting similarities in article manuscripts and final versions of articles ready for publication. A maximum of 20% similarity is allowed for submitted papers. If more than 20% similarity is found, the article will be returned to the author for correction and resubmission.

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

Policy: Papers must be original, unpublished, and not pending publication elsewhere.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

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

When plagiarism is identified, the Editor-in-Chief responsible for the review of the paper will decide on measures according to the extent of plagiarism detected in the paper, following these guidelines:

Levels of Plagiarism:

Minor Plagiarism: A small sentence or short paragraph of another manuscript is plagiarized without significant data or ideas taken from other papers or publications.
Punishment: A warning is given to the authors, and a request is made to change the manuscript and properly cite the original sources.

Intermediate Plagiarism: Significant data, paragraphs, or sentences of an article are plagiarized without proper citation to the original source.
Punishment: The submitted article is automatically rejected.

Severe Plagiarism: A large portion of an article is plagiarized, involving many aspects such as reproducing original results (data, formulation, equation, law, statement, etc.), ideas, and methods presented in other publications.
Punishment: The paper is automatically rejected, and the authors are forbidden from submitting further articles to the journal.