---
title: "Open access accounting journals, 2023–2025"
description: "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."
url: https://scholar4ai.com/rankings/open-access/accounting
markdown_url: https://scholar4ai.com/rankings/open-access/accounting.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "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. (as of 2026-10-31)"
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-31T19:11:11+09:00
window: 2026-10-02 to 2026-10-31
source: OpenAlex (CC0)
---

# 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.

By category: [Finance](https://scholar4ai.com/rankings/open-access/finance.md) · [Accounting](https://scholar4ai.com/rankings/open-access/accounting.md) · [Economics](https://scholar4ai.com/rankings/open-access/economics.md) · [Health Economics and Policy](https://scholar4ai.com/rankings/open-access/health-economics-and-policy.md) · [Management](https://scholar4ai.com/rankings/open-access/management.md) · [Marketing](https://scholar4ai.com/rankings/open-access/marketing.md) · [Information Systems](https://scholar4ai.com/rankings/open-access/information-systems.md) · [Tourism and Hospitality](https://scholar4ai.com/rankings/open-access/tourism-and-hospitality.md) · [Higher Education and Research](https://scholar4ai.com/rankings/open-access/higher-education-and-research.md) · [Operations Research](https://scholar4ai.com/rankings/open-access/operations-research.md) · [Statistics](https://scholar4ai.com/rankings/open-access/statistics.md) · [AI](https://scholar4ai.com/rankings/open-access/ai.md)

## 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](https://scholar4ai.com/journals/china-journal-of-accounting-research.md) | 103 | 100% | 0% | 100% | 0% | 0% | 0% | 0% |
| 2 | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 173 | 81% | 0% | 0% | 53% | 3% | 25% | 19% |
| 3 | [Journal of Management Control](https://scholar4ai.com/journals/journal-of-management-control.md) | 54 | 74% | 0% | 0% | 65% | 2% | 7% | 26% |
| 4 | [Critical Perspectives on Accounting](https://scholar4ai.com/journals/critical-perspectives-on-accounting.md) | 153 | 72% | 0% | 0% | 63% | 2% | 7% | 28% |
| 5 | [Journal of Management & Governance](https://scholar4ai.com/journals/journal-of-management-governance.md) | 108 | 60% | 0% | 0% | 45% | 7% | 7% | 40% |
| 6 | [Accounting Organizations and Society](https://scholar4ai.com/journals/accounting-organizations-and-society.md) | 106 | 58% | 0% | 0% | 36% | 4% | 19% | 42% |
| 7 | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 361 | 58% | 0% | 0% | 46% | 0% | 12% | 42% |
| 8 | [Management Accounting Research](https://scholar4ai.com/journals/management-accounting-research.md) | 63 | 56% | 0% | 0% | 48% | 2% | 6% | 44% |
| 9 | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 136 | 55% | 0% | 0% | 32% | 1% | 21% | 45% |
| 10 | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 169 | 54% | 0% | 0% | 21% | 1% | 33% | 46% |
| 11 | [International Journal of Accounting Information Systems](https://scholar4ai.com/journals/international-journal-of-accounting-information-systems.md) | 99 | 44% | 0% | 0% | 34% | 1% | 9% | 56% |
| 12 | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 206 | 44% | 0% | 0% | 20% | 1% | 22% | 56% |
| 13 | [Journal of Contemporary Accounting & Economics](https://scholar4ai.com/journals/journal-of-contemporary-accounting-economics.md) | 117 | 31% | 0% | 0% | 19% | 0% | 12% | 69% |
| 14 | [Advances in Accounting](https://scholar4ai.com/journals/advances-in-accounting.md) | 115 | 28% | 0% | 0% | 12% | 0% | 16% | 72% |
| 15 | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 171 | 26% | 0% | 0% | 16% | 2% | 8% | 74% |
| 16 | [Journal of Accounting Education](https://scholar4ai.com/journals/journal-of-accounting-education.md) | 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

```bibtex
@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}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).