Open Access Statement

Kalamantra International Journal of Accounting and Management (KIJAM) is an open-access journal committed to providing unrestricted access to scholarly knowledge in the fields of accounting and management. All articles published in KIJAM are made freely available online, allowing readers worldwide to access published research without subscription or access barriers. KIJAM believes that open access supports the wider dissemination of research, encourages academic collaboration, increases the visibility of scholarly work, and facilitates the advancement of knowledge among researchers, academics, practitioners, students, and the wider public.Users are permitted to read, download, copy, distribute, print, search, link to, and reuse the full texts of articles for lawful purposes, provided that appropriate credit is given to the original authors and source of publication and that such use complies with the applicable license.

All works published in Kalamantra International Journal of Accounting and Management (KIJAM) are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). Under this license, users may share and adapt published materials, including for commercial purposes, provided that appropriate attribution is given to the original authors and any derivative works are distributed under the same or a compatible license. Through this open-access policy, KIJAM is committed to promoting the broad dissemination, accessibility, and responsible use of high-quality scholarly research in accounting, management, and related fields.