Open Access Statement

EBGC provides immediate open access to all article on the principle that making research freely available to the public; supports a greater global exchange of knowledge; an invaluable way to maximize the visibility and impact of research, especially in the accounting field. 
This means:

• Everyone has free and unlimited access to the full-text of all articles published in EBGC;
• Everyone is free to re-use the published material if proper accreditation/citation of the original publication is given;
• Open an opportunity for potential benefits for society, this can improve the research profile of the author(s);

• Open access publication is supported by the authors' institutes or research funding agencies by payment of a comparatively free Article Processing Charge (APC) for accepted articles.

Important Note: some articles (especially Reviews) may contain figures, tables or text taken from other publications, for which EBGC does not hold the copyright or the right to re-license the published material. Please note that you should inquire with the original copyright holder (usually the original publisher or authors), whether or not this material can be re-used.