Open Access Policy

RATIO: Reviu Akuntansi Kontemporer Indonesia provides immediate open access to all published content based on the principle that freely available research to the public fosters a wider and more equitable global exchange of knowledge. By adopting an open access policy, the journal ensures that every article can be read, downloaded, copied, distributed, printed, or linked without financial, legal, or technical barriers, in accordance with the Budapest Open Access Initiative.

This approach reflects RATIO’s commitment to promoting transparency, collaboration, and the dissemination of contemporary accounting research that benefits scholars, practitioners, policymakers, and the public. Through unrestricted access, the journal seeks to accelerate the advancement of knowledge in accounting and related disciplines, especially within the context of Indonesia’s academic and professional development.