Jurnal Kajian Akuntansi provides immediate open access to its content on the principle that making research freely available to the public to supports a greater global exchange of knowledge.

This is an open-access journal, meaning that all content is available to other users. Users are allowed to read, download, copy, search, print, or link to the full texts of the articles without asking prior permission from the publisher or the author.

Benefits of open access for the author, include:

• Free access for all users worldwide.
• Authors retain copyright to their work.
• Increased visibility and readership.
• Rapid publication.
• No spatial constraints.