The Journal of Cost Management (J. Cost Manag.) provides open access to its published scholarly content under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0), unless otherwise stated for specific content.

This licensing model allows readers and researchers to access, download, copy, and distribute published articles for permitted non-commercial purposes, subject to the terms and conditions of the applicable Creative Commons license.

1. Permitted Use

Under the CC BY-NC-ND 4.0 license, users may:

• Access — read and access published articles freely online.
• Download — download copies of published articles for permitted purposes.
• Copy — make copies of the licensed material.
• Distribute — share and redistribute the material in appropriate formats.
• Attribution — provide appropriate credit to the original author(s), cite the journal and source, and include a link to the applicable license.

2. Non-Commercial Use

The licensed content may be used for non-commercial purposes in accordance with the terms of the CC BY-NC-ND 4.0 license. Commercial use requires appropriate permission from the relevant rights holder.

3. No Derivatives

Users may not distribute modified, remixed, transformed, or adapted versions of the licensed material under the CC BY-NC-ND 4.0 license. The published work should be shared in its original form with appropriate attribution.

4. Author and Copyright Protection

The licensing arrangement supports broad access to scholarly research while protecting the rights and integrity of authors and their published work. Authors and users are responsible for ensuring that any permitted use complies with the applicable license terms and copyright law.

5. License Details

The full terms and conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0) are available at:

Creative Commons CC BY-NC-ND 4.0 License

The Journal of Cost Management is committed to promoting accessible scholarly communication while ensuring appropriate attribution, responsible reuse, and protection of intellectual property rights.