Copyright:

Authors who publish their manuscripts in this Journal agree to the following terms: Copyright for each article belongs to the authors. Authors acknowledge that the Journal of Applied Accounting (JAA) has the right as the first publisher under the Creative Commons Attribution 4.0 International License. Authors may submit their writings separately, arrange non-exclusive distribution of manuscripts that have been published in this journal into other versions (for example: sent to the authors' institutional repository, published in books, etc.), acknowledging that the manuscript was first published in the Journal of Applied Accounting (JAA);

License:

The Journal of Applied Accounting (JAA) is published under the provisions of the Creative Commons Attribution 4.0 International License. This license permits anyone to copy and redistribute this material in any form or format, to adapt, modify, and create derivative works from this material for any purpose, including commercial purposes, as long as they provide credit to the Author for the original creation.