All articles published in the Journal of Public and Business Accounting (JoPBA) are licensed under the Creative Commons Attribution-ShareAlike (CC BY-SA) license. This open-access licensing model empowers authors and readers by permitting the use, distribution, and adaptation of the published work in any medium, provided the original author(s) are properly credited and the same licensing terms are applied to any derivative works.

The CC BY-SA license promotes the free flow of knowledge and supports the global exchange of research by allowing others to build upon, revise, and share the article in new ways. This not only enhances the visibility and impact of the research but also encourages collaboration and the development of innovative ideas in the academic and professional realms.

By adopting this open-access licensing model, JoPBA underscores its commitment to accessibility and the democratization of knowledge. It ensures that academic work published in the journal is widely available to anyone, regardless of their institutional affiliation or geographic location. This model is particularly beneficial for scholars in developing regions, independent researchers, and practitioners who may not have access to traditional subscription-based academic journals.

Moreover, the ShareAlike component of the license ensures that any adaptations or derivatives of the work remain open and accessible to others, further amplifying the reach and impact of the original research. This fosters a collaborative and inclusive academic environment, where the boundaries of knowledge can be expanded and refined through ongoing dialogue and development.

In summary, the Creative Commons Attribution-ShareAlike (CC BY-SA) license reflects JoPBA’s commitment to open access, transparency, and the widespread dissemination of knowledge, ensuring that all published articles can be freely shared, used, and adapted by anyone in the academic community and beyond.