1. Open Access Statement
The Indonesian Accounting Review (TIAR) is an open access journal. This means that all published articles are freely available to readers without any subscription fee or access charge. Users and their institutions may access the full texts of articles published in TIAR without financial, legal, or technical barriers.
Users are permitted to read, download, copy, distribute, print, search, or link to the full texts of articles published in this journal for lawful non-commercial purposes, provided that proper acknowledgment is given to the original authors and the journal.
TIAR provides immediate open access to its content based on the principle that making research freely available to the public supports the wider dissemination of knowledge and encourages global academic exchange.
2. Access and Reuse Rights
All articles published in TIAR are made immediately available worldwide under an open access license. Readers and users are allowed to:
- Access the full texts of all articles free of charge.
- Download, copy, print, and distribute the articles for non-commercial purposes.
- Share or link to the articles through websites, repositories, academic platforms, or other lawful channels.
- Reuse, adapt, remix, transform, or build upon the published material for non-commercial purposes.
- Use the articles for teaching, learning, research, and other academic activities.
All forms of reuse must include proper citation and acknowledgment of the original authors and The Indonesian Accounting Review (TIAR).
3. Author Rights
Authors who publish with TIAR retain the copyright of their articles. By publishing with this journal, authors grant TIAR the right of first publication.
Authors are permitted to use their published articles for teaching, research, academic presentations, and other scholarly activities. Authors may also deposit their submitted, accepted, or published manuscripts in personal, institutional, or non-commercial repositories, provided that the original publication in TIAR is properly cited.
4. Permission
No special permission is required to reuse all or part of articles published by TIAR, including figures and tables, as long as the reuse is for non-commercial purposes and the original source is properly cited.
However, some articles may contain figures, tables, images, text, or other materials obtained from third-party sources. If TIAR does not hold the copyright or the right to re-license such materials, users must obtain permission directly from the original copyright holder before reusing them.
The reuse of any article or material published in TIAR does not imply endorsement by the authors or the journal.
5. Meaning of Open Access
In this policy, open access means that:
- Peer-reviewed scholarly articles are freely available without subscription or access fees.
- Published articles are made available immediately without an embargo period.
- Published materials may be reused for lawful non-commercial purposes without prior permission.
- Proper citation and acknowledgment must always be given to the original authors and the journal.
Through this policy, TIAR supports the dissemination of research findings to scholars, practitioners, policymakers, students, and the wider public.
6. Benefits of Open Access
Open access provides several benefits for authors, readers, institutions, and the academic community. These benefits include:
Increased visibility and discoverability
Open access articles are easier to find through search engines, indexing databases, repositories, and academic platforms.
Greater accessibility
Open access removes subscription barriers and allows readers from different institutions, regions, and countries to access scholarly work.
Wider scholarly impact
Articles that are freely available have greater potential to be read, cited, and used by wider academic and professional audiences.
Faster dissemination of knowledge
Open access enables research findings to be shared more quickly, allowing other researchers to build upon existing studies.
Support for collaboration
Open access facilitates academic collaboration across institutions, disciplines, and countries.
Public engagement
Open access allows the wider public to access research findings and supports evidence-based discussion on important social, economic, and scientific issues.
7. License
All articles published in The Indonesian Accounting Review (TIAR) are licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).
Under this license, users are allowed to share, copy, redistribute, adapt, remix, transform, and build upon the material in any medium or format for non-commercial purposes only, provided that appropriate credit is given to the original authors and the journal.