The Journal of Theoretical Accounting Research (JTAR) is dedicated to the principles of open and unrestricted access to scholarly knowledge. In alignment with the Budapest Open Access Initiative, JTAR provides immediate, full-text access to all published articles, free of charge and without any subscription or access fees.

We believe that open access to high-quality academic research is essential for fostering a collaborative, inclusive, and globally connected scholarly environment. By removing financial and legal barriers, we promote broader participation in academic discourse and empower researchers, educators, students, and practitioners across all regions and income levels.

All content published in JTAR is:

• Freely accessible online to readers worldwide

• Available for reading, downloading, printing, distributing, linking, and sharing

• Usable for any lawful purpose, provided proper attribution is given to the original authors and the journal

This open-access model enhances the visibility, accessibility, and impact of theoretical research in accounting, particularly benefiting scholars from developing and under-resourced institutions.

JTAR adheres to recognized best practices in open-access publishing. Each article undergoes a rigorous double-blind peer-review process to ensure academic integrity, originality, and relevance. Our editorial standards are designed to uphold the highest levels of scholarly excellence and ethical responsibility.

Through this policy, JTAR offers a global platform for knowledge exchange, enabling accounting theorists and interdisciplinary researchers to share, engage, and advance theoretical understanding, without restrictions. We are proud to support a more democratic and equitable dissemination of knowledge that transcends institutional, geographic, and economic boundaries.