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Authors who publish in Journal of Applied Accounting and Sustainable Finance retain the copyright of their work and grant the journal the right of first publication. The published articles are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which allows others to share, adapt, and redistribute the work in any medium or format, provided that the original work is properly cited.

This licensing supports the principle of open access and encourages wider dissemination and use of research findings in both academic and practical contexts.

Readers and researchers are free to copy and redistribute the material in any medium or format, and remix, transform, and build upon the material for any purpose, even commercially, under the condition of appropriate credit.