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, academic collaboration, and the wider dissemination of scientific research.
Open Access Principles
Published articles are freely accessible to readers worldwide without subscription fees.
Articles are made available online immediately upon publication.
Published content is intended to remain permanently accessible online.
Reader Rights
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.
Licensing
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.
Users may share and adapt published work for any lawful purpose, provided that appropriate credit is given to the original author(s), the source, and the license.
No Access Charges
CAP does not charge readers, libraries, or institutions for access to published content.
Copyright
Authors retain the copyright of their work while granting the journal the right of first publication.
Commitment to Knowledge Dissemination
CAP supports open-access publishing and aims to promote the visibility, accessibility, and global dissemination of scholarly knowledge in accounting, auditing, assurance, governance, sustainability, ethics, and related fields.