Plagiarism Policy – JoPBA: Journal of Public and Business Accounting
Plagiarism, within the context of academic writing, encompasses the following actions:

1. Copying or referencing terms, words, sentences, data, and/or information from a source without properly citing the reference or source.

2. Extracting terms, words, sentences, data, and/or information haphazardly from a source without providing proper citations or references.

3. Using someone else’s ideas, opinions, views, or theories without adequately acknowledging the original source.

4. Rephrasing terms and/or sentences from a specific source—whether in terms, ideas, opinions, or theories—without accurately citing the source.

5. Submitting academic work that has been produced and/or previously published by another party as part of one’s own academic work without explicitly acknowledging the source.

JoPBA: Journal of Public and Business Accounting is committed to ensuring that no article published exceeds a 25% similarity threshold. The editorial team will conduct a comprehensive plagiarism detection and screening process before an article is published to uphold the integrity and originality of the journal’s content.