Open Access Policy

Open Access Policy of CAP ensures free, immediate, and permanent access to scholarly research without subscription or access charges.

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

Free Access

Published articles are freely accessible to readers worldwide without subscription fees.
Immediate Availability

Articles are made available online immediately upon publication.
Long-Term Accessibility

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.

CC BY 4.0

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.