Open Access Statement

Accounting Research Journal provides immediate open access to its content based on the principle that making research freely available to the public fosters a wider global exchange of knowledge.

All articles published in this journal are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). This license allows users to read, dowload, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful non-commercial purpose, provided that proper credit is given to author(s) and the source.

This journal also adopts the definition open access from the Budapest Open Access Initiative (BOAI) which states that scholarly literature should be freely available online without financial, legal, or technical barriers. Open access allows users to utilize published for lawful purposes with proper attribution.