Copyright Policy

The International Journal of Accounting Research (IJAR) is a fully open access journal that upholds author rights while ensuring wide dissemination of research.

Author Copyright Retention

  • Authors retain copyright for all published articles.

  • All articles are distributed under the Creative Commons Attribution 4.0 International (CC BY 4.0) License, which permits unrestricted access, sharing, adaptation, distribution, and commercial use, provided that appropriate credit is given to the original work.

  • This policy safeguards author rights while promoting maximum visibility and reuse of scholarly content.

Licensing Exceptions

  • In exceptional cases, if an author’s funding body requires a different license, the author must notify the Managing Editorial Team at the time of submission.

  • Such requests will be reviewed, and exceptions may be granted at the publisher’s discretion.

Use of Copyrighted Material from Other Sources

Authors are fully responsible for obtaining permission to reproduce any copyrighted material (figures, tables, images, or extended text excerpts) that they do not own.

Permission is required for:

  • The author’s own previously published works (if copyright was transferred to another publisher).

  • Substantial extracts from books, articles, or other sources.

  • Tables, graphs, charts, or artworks reproduced with little or no modification.

  • Photographs or media owned by another entity.

Permission is not required for:

  • Reconstructed tables created using publicly available data (with citation).

  • Short quotations that qualify as fair use (with citation).

  • Graphs, charts, or figures that have been substantially redrawn or modified beyond recognition.

Obtaining permission:

  • Authors must request permission from the copyright holder as early as possible to avoid publication delays.

  • When permission is granted, authors must follow the attribution format provided by the copyright holder.

  • If no specific wording is provided, authors should use:
    “Reproduced with permission from [Author], [Book/Journal Title], published by [Publisher], [Year].”

Website & Content Copyright

  • All content published on the IJAR website — including text, graphics, images, multimedia, and code — is the intellectual property of the International Journal of Accounting Research (IJAR), ZARSMI, and its licensors.

  • Unauthorised use, reproduction, distribution, or modification of website content without prior written consent is strictly prohibited.