Open Access Policy

Contemporary Accounting Perspectives (CAP) is an open-access academic journal. All articles published in CAP are made freely and permanently available online immediately upon publication, without subscription or access charges.

The journal supports the principle that making scholarly research freely available to the public contributes to the global exchange of knowledge.

Readers may read, download, copy, distribute, print, search, or link to the full texts of published articles without asking prior permission from the publisher or authors, provided that proper attribution is given to the original work and the authors.

Unless otherwise stated, articles published in CAP are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license permits use, sharing, distribution, and reproduction in any medium or format, provided that the original work is properly cited.

CAP does not charge readers or institutions for access to published content.

Authors retain the copyright of their work while granting the journal the right of first publication.