Open access in accounting journals

The 16 tracked accounting journals ranked by the share of their 2023–2025 papers that are open access, with each status's share. Open-access status as OpenAlex reports it for each paper (diamond: published in an open-access journal that charges authors no fee; gold: published in an open-access journal; hybrid: open under a licence in a subscription journal; bronze: free to read on the publisher's site without an open licence; green: only a free copy in a repository; closed: no free copy found). Papers count by publication year; the share is of the papers whose status is known. Also as Markdown.

By category: Finance · Accounting · Economics · Health Economics and Policy · Management · Marketing · Information Systems · Tourism and Hospitality · Higher Education and Research · Operations Research · Statistics · AI

Key findings#

Of the 2,222 papers the 16 tracked accounting journals published in 2023–2025, 54% are open access (gold 5%, hybrid 33%, bronze 2% and green 15%).
The open-access share went from 47% in 2017 to 56% in 2025.
The most open journal is China Journal of Accounting Research (100%), followed by Review of Accounting Studies (81%) and Journal of Management Control (74%); the least open is Journal of Accounting Education (23%).

Tracked accounting journals by open-access share of their 2023–2025 papers (OpenAlex)
#	Journal	Papers 2023–2025	Open access	Diamond	Gold	Hybrid	Bronze	Green	Closed
1	China Journal of Accounting Research	103	100%	0%	100%	0%	0%	0%	0%
2	Review of Accounting Studies	173	81%	0%	0%	53%	3%	25%	19%
3	Journal of Management Control	54	74%	0%	0%	65%	2%	7%	26%
4	Critical Perspectives on Accounting	153	72%	0%	0%	63%	2%	7%	28%
5	Journal of Management & Governance	108	60%	0%	0%	45%	7%	7%	40%
6	Accounting Organizations and Society	106	58%	0%	0%	36%	4%	19%	42%
7	The British Accounting Review	361	58%	0%	0%	46%	0%	12%	42%
8	Management Accounting Research	63	56%	0%	0%	48%	2%	6%	44%
9	Journal of International Accounting Auditing and Taxation	136	55%	0%	0%	32%	1%	21%	45%
10	Journal of Accounting and Economics	169	54%	0%	0%	21%	1%	33%	46%
11	International Journal of Accounting Information Systems	99	44%	0%	0%	34%	1%	9%	56%
12	Journal of Accounting and Public Policy	206	44%	0%	0%	20%	1%	22%	56%
13	Journal of Contemporary Accounting & Economics	117	31%	0%	0%	19%	0%	12%	69%
14	Advances in Accounting	115	28%	0%	0%	12%	0%	16%	72%
15	International Journal of Disclosure and Governance	171	26%	0%	0%	16%	2%	8%	74%
16	Journal of Accounting Education	88	23%	0%	0%	15%	1%	7%	77%

By year#

All tracked accounting journals: papers per year by open-access status
Year	Papers	Open access	Diamond	Gold	Hybrid	Bronze	Green	Closed
2017	546	47%	0%	3%	4%	4%	37%	53%
2018	575	42%	0%	3%	4%	3%	31%	58%
2019	534	44%	0%	4%	4%	4%	31%	56%
2020	645	47%	0%	4%	11%	3%	30%	53%
2021	674	55%	0%	4%	16%	6%	27%	45%
2022	688	48%	0%	6%	22%	3%	17%	52%
2023	675	50%	0%	4%	26%	3%	17%	50%
2024	763	55%	0%	6%	34%	1%	14%	45%
2025	784	56%	0%	4%	38%	1%	13%	44%
2026 (so far)	749	58%	0%	6%	38%	2%	12%	42%

Cite this page

Scholar4AI. (2026). Open access in accounting journals. Journal Research Rankings. Retrieved October 31, 2026, from https://scholar4ai.com/rankings/open-access/accounting

@misc{scholar4ai-rankings-open-access-accounting,
  author = {{Scholar4AI}},
  title = {Open access in accounting journals},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/rankings/open-access/accounting}},
  urldate = {2026-10-31},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}

Free to reuse for non-commercial purposes with attribution (CC BY-NC 4.0).