Open Access Policy

Indonesian Journal Accounting (IJAcc) is committed to promoting the unrestricted dissemination of scholarly knowledge through open-access publishing. The journal believes that making accounting research freely accessible to the public supports the global exchange of knowledge, advances scientific development, encourages collaboration among researchers, and increases the visibility and potential impact of published scholarly works.

In accordance with the principles of the Budapest Open Access Initiative (BOAI), IJAcc seeks to provide readers with free and immediate access to its published research while respecting applicable copyright and licensing conditions.

1. Free Availability and Dissemination

All articles published in Indonesian Journal Accounting (IJAcc) are made freely available online immediately upon official publication. Readers do not need to pay subscription fees or article access charges to read the journal's published content.

• Free Access for Readers: Readers may read, download, copy, distribute, print, search, and link to the full texts of published articles, subject to the applicable license. The license also permits reuse for lawful purposes under its stated conditions.
• No Subscription Fees: IJAcc does not impose subscription fees or paywalls for access to published articles. Readers, researchers, students, academic institutions, and the general public can access the journal's content without payment.
• Global Knowledge Dissemination: This policy supports the broad dissemination of research in accounting, financial reporting, auditing, taxation, management accounting, corporate governance, and related fields.

2. Licensing Terms

Articles published in Indonesian Journal Accounting (IJAcc) are distributed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), as specified by the journal's licensing policy.

Under the CC BY-SA 4.0 license, users must:

1. Give appropriate credit to the original author(s).
2. Provide a link to the applicable Creative Commons license.
3. Indicate whether changes have been made to the original material.
4. Distribute adapted material under the same license as the original work, in accordance with the license terms.

Users must not impose additional legal terms or technological measures that restrict others from exercising the rights granted by the license. Separate rights may apply to third-party material that is not covered by the article's license.

3. Copyright Retention

Authors publishing in Indonesian Journal Accounting (IJAcc) retain the copyright of their published articles. By submitting and publishing their manuscripts, authors grant IJAcc the right of first publication and authorize the journal to publish, distribute, and archive their work through its Open Journal Systems (OJS) platform under the applicable CC BY-SA 4.0 license.

Authors are encouraged to disseminate their published articles through institutional repositories, personal websites, academic networks, and other scholarly platforms, provided that the original publication in IJAcc is properly acknowledged and the applicable licensing terms are respected.

4. Benefits of Open Access

Through its Open Access Policy, Indonesian Journal Accounting (IJAcc) seeks to provide the following benefits:

5. Commitment to Open Scholarly Communication

Indonesian Journal Accounting (IJAcc) is committed to maintaining an open, transparent, and accessible scholarly publishing environment. The journal believes that unrestricted access to high-quality accounting research contributes to the advancement of accounting practices, strengthens evidence-based decision-making, and supports the development of knowledge for the benefit of academia, industry, government, and society.

All published content is made available online without access charges, reflecting IJAcc's commitment to the dissemination of scientific knowledge and the advancement of scholarly communication. Reuse and redistribution remain subject to the applicable licensing terms.