The Indonesian Accounting Review (TIAR) is an open access journal, which means that all published content is freely available without charge to users or their institutions. Users 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 non-commercial purpose, without asking prior permission from the publisher or the authors, provided that proper acknowledgment is given. This policy reflects the principles of open access while applying the non-commercial restrictions under the Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

Authors guarantee that the article is an original work, has not been published elsewhere, and is not under consideration for publication in another journal. The article does not infringe any existing copyright or other third-party rights. All necessary permissions for the use of copyrighted materials have been obtained. All authors have contributed significantly to the research and have approved the final version of the manuscript for publication.

All accepted papers will be published under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). Authors retain the copyright of their articles and grant the journal the right of first publication. The CC BY-NC 4.0 License allows others to share, copy, and redistribute the material in any medium or format, as well as adapt, remix, transform, and build upon the material for non-commercial purposes only, provided that appropriate credit is given to the original authors and the journal.

The change from CC-BY to CC-BY-NC in 2025

The transition of the license from CC BY to CC BY-NC was implemented to regulate the commercial use of the work, especially in cases where the project emphasizes non-commercial objectives such as education, non-profit activities, or community initiatives. This measure was also considered essential for safeguarding the non-commercial integrity of the original work, including academic research or social documentation, and to prevent adaptations that could deviate from the journal’s mission.

The objective of this action was to implement more rigorous internal policies while guaranteeing that the copyright holder explicitly authorized the license modification. Absent such authorization, the change would be deemed invalid and could potentially result in legal disputes.