Copyright & License | The Indonesian Accounting Review

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.

Transition to CC BY-NC 4.0 in 2025

The Indonesian Accounting Review (TIAR) adopted the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0) as its licensing policy in 2025.

Articles published under this policy are distributed under CC BY-NC 4.0, which permits sharing, redistribution, adaptation, and reuse for non-commercial purposes, subject to the terms of the license.

Articles published before the implementation of this policy may have been distributed under different Creative Commons licenses. The applicable license for each article should be determined by the license information originally assigned to that article and any subsequent licensing authorization obtained from the copyright holders.

The adoption of CC BY-NC 4.0 does not revoke permissions previously granted under valid Creative Commons licenses.

For information regarding the applicable license of a specific article, readers may contact the editorial office at tiar@perbanas.ac.id.

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