Articles published in Sanagi Journal of Accounting and Management (SJAM) are protected by copyright. By submitting an article for publication in SJAM, the author grants the publisher permission to publish the article under the Creative Commons Attribution 4.0 International (CC BY 4.0) license. This license allows readers to copy, distribute, and adapt the article with proper attribution to the original author(s).

Copyright and Usage:

1. Author’s Copyright: Authors retain copyright over their published work but grant permission for open distribution and reuse of the article according to the terms of the license.

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3. Commercial Use: Articles can be used for commercial purposes, provided that the terms of the Creative Commons license are followed, including clear attribution to the original author(s).

The publisher does not claim copyright over the articles published and acts as an intermediary to ensure that the articles are openly accessible to the public.