License Policy

License Policy

The Journal of Applied Accounting (JAA) supports the dissemination of accounting research and scholarly knowledge through clear and transparent licensing practices. The journal aims to ensure that readers understand the terms under which published articles may be accessed, shared, distributed, and reused.

Creative Commons Licensing

Articles published in JAA are made available under the Creative Commons license specified on the respective article's publication page. Depending on the applicable license, users may be permitted to copy, distribute, share, or adapt published material, provided that they comply with the relevant license terms.

The applicable license may include the Creative Commons Attribution 4.0 International License (CC BY 4.0) or the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). Users must check the license statement displayed on each article before reusing its content.

Attribution Requirements

When using or redistributing material published in JAA, users must provide appropriate credit to the original author(s), acknowledge the source of publication, include the article title and DOI or original URL where available, and provide a link to the applicable Creative Commons license. Users must also indicate whether modifications have been made, where required by the license.

Commercial and Derivative Use

Permission for commercial use and adaptation depends on the specific license assigned to each article. Under CC BY 4.0, commercial reuse and adaptation are permitted with appropriate attribution. Under CC BY-NC 4.0, reuse is restricted to non-commercial purposes, subject to the license terms.

Authors' Responsibilities

Authors are responsible for ensuring that they have the necessary rights and permissions for third-party materials included in their manuscripts. Any use of copyrighted materials must comply with applicable copyright law and the terms of the relevant license.

Compliance with License Terms

Readers, researchers, educators, and other users are expected to respect the license conditions attached to each published article. For specific reuse questions, users should consult the applicable Creative Commons license or contact the journal's editorial team.

For further information, please visit the official website of the Journal of Applied Accounting (JAA): https://journal.isas.or.id/index.php/JAA/about