The Journal of Theoretical Accounting Research (JTAR), published by Southern Cross Academic Press, follows a fully open-access publishing model, ensuring that all articles are freely accessible to readers around the world without any subscription or access fees. To support the operational costs associated with open-access publication—including peer review management, editorial support, digital hosting, and long-term archiving—authors are required to pay a one-time Article Processing Charge (APC) only after their manuscript has been formally accepted for publication.

APC Fee Structure

JTAR applies a flat APC rate based on standard international currency options:

There are no charges for article submission or for fast-track review services.

What the APC Covers

The APC supports a comprehensive range of services provided to authors, including:

• Editorial and double-blind peer review management

• Manuscript formatting and technical editing

• Digital object identifier (DOI) assignment and indexing

• Website hosting and platform maintenance

• Lifetime access and archiving through repositories

• Author support and administrative processing

Author Benefits Upon Acceptance

Once the APC is paid and the article is published, authors receive:

• Immediate open-access publication on the JTAR website

• Free electronic certificate of publication

• Full-text PDF of the published article

• A permanent publication URL for sharing and citation

• Global discoverability and citation tracking through indexing services

Refund Policy

Please note that all APCs are non-refundable. This policy is aligned with our editorial and operational practices. Once the peer review and publication process begins, the journal incurs editorial and production costs that cannot be reversed. Refunds will not be issued under any circumstances, including changes in indexing status, withdrawal after acceptance, or external evaluations by third-party platforms such as Qualis CAPES.