Copyright in articles published by the Journal of Business Management and Accounting (JBMA) is retained by the author(s).

Unless otherwise stated, articles are published under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. This licence permits users to share and adapt the published material for any purpose, provided that appropriate credit is given to the original author(s) and source, a link to the licence is provided, and any changes made are indicated.

Third-party material included in an article may be subject to separate copyright or licensing conditions where specifically indicated.

For full details, see the Creative Commons CC BY 4.0 licence:
https://creativecommons.org/licenses/by/4.0/