Open Access Statement
Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) publishes fully open access journals, which means that all articles are available on the internet to all users immediately upon publication provided the author and the journal are properly credited. This allows for the reproduction of articles with the appropriate citation information. All authors publishing with the Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) accept these as the terms of publication.
The Jurnal Penelitian Teori Dan Terapan Akuntansi (PETA) operates under the creative commons license, https://creativecommons.org/licenses/by-nc-sa/4.0/
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licensethat allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)