AI tools in Management and Accounting research: a COPE-Principled evaluation for ethical integration

The integration of artificial intelligence (AI) tools into management and accounting research is reshaping academic workflows from literature reviews to data analysis and content generation, and researchers face a rapidly expanding supply of tools whose reliability and ethical alignment remain uneven. This chapter evaluates AI research tools using the Committee on Publication Ethics principles – transparency, accountability, honesty – highlighting structural risks that compromise research integrity. A model reveals how ethical gaps accumulate across discovery, writing, and analysis functions. The chapter proposes a proactive governance, including audits, integrity metrics, and researcher training, to ensure responsible AI integration in knowledge production.