The Journal of Cost Management (J. Cost Manag.) is committed to providing open access to its published scholarly content. All published articles are freely accessible online, allowing researchers, students, academic institutions, professionals, and other interested readers to access, read, and use the journal's content without subscription or paywall restrictions.

The journal believes that unrestricted access to scholarly research promotes the wider dissemination of knowledge, encourages academic collaboration, and supports the advancement of research and professional practice in cost management and related disciplines.

1. Free Access and Usage

Readers may access the full text of published articles free of charge. Articles may be read, downloaded, and shared for legitimate academic, educational, and research purposes, subject to the terms and conditions of the applicable Creative Commons license.

2. Creative Commons License

Unless otherwise stated, articles published by the Journal of Cost Management are made available under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0).

Under this license, users may:

• Share — copy and redistribute the material in any medium or format.
• Attribute — provide appropriate credit to the original author(s), cite the source, and indicate the applicable license.

The material may not be used for commercial purposes or modified, remixed, transformed, or built upon for distribution without permission, in accordance with the terms of the license.

3. Author Rights

Authors retain appropriate rights in their published work subject to the applicable publishing and licensing arrangements. Authors are encouraged to share their published articles in accordance with the terms of the CC BY-NC-ND 4.0 license.

4. License Information

The full details 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 supports the principles of open scholarly communication and is committed to making research freely available while protecting the rights of authors and maintaining the integrity of published content.