Open Access Policy

1. Open Access Statement

JEKAMI: Journal of Accounting provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

All articles published in this journal are freely and permanently accessible online immediately upon publication, without subscription charges or registration barriers. Authors and readers are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or author, as long as proper citation of the original work is provided.

This journal follows the Budapest Open Access Initiative (BOAI) definition of open access.

2. Licensing Policy

All articles in JEKAMI: Journal of Accounting are published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0).

Under this license, users are free to:

  • Share — copy and redistribute the material in any medium or format.

  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

As long as they give appropriate credit to the original author(s) and the source, provide a link to the license, and indicate if changes were made.

???? License details: https://creativecommons.org/licenses/by/4.0/

3. Archiving Policy

The journal uses the LOCKSS and CLOCKSS systems to ensure a secure and permanent archive of published content. This allows libraries and institutions to create permanent archives for preservation and restoration purposes.

Additionally, all published articles are stored in multiple indexing and abstracting databases to ensure long-term accessibility.

4. Copyright Policy

Authors retain the copyright and grant the journal the right of first publication with the work simultaneously licensed under a CC BY 4.0 license, allowing others to share and adapt the work with acknowledgment of the work’s authorship and initial publication in this journal.

Authors are encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work.

5. Publication Charges

JEKAMI: Journal of Accounting does not charge submission fees.
However, an Article Processing Charge (APC) applies to accepted manuscripts to cover publication and maintenance costs. Details of author fees can be found on the Author Fees page of the journal website.

6. Open Data and Transparency

In line with open access principles, authors are encouraged to make their research data, instruments, and materials publicly available whenever possible, following FAIR Data Principles (Findable, Accessible, Interoperable, and Reusable).

7. Ethical Use of Open Access Content

Readers are free to use, reuse, and distribute the journal’s content according to the CC BY 4.0 license, provided the integrity of the work is maintained and proper credit is given to the author(s) and JEKAMI: Journal of Accounting as the original source.

References and Standards Followed

This policy is aligned with the following international standards and declarations:

  • Budapest Open Access Initiative (BOAI)

  • Directory of Open Access Journals (DOAJ) Best Practice Guidelines

  • COPE’s Core Practices

  • Open Access Scholarly Publishers Association (OASPA) Principles of Transparency and Best Practice in Scholarly Publishing