This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. 

Wahana Riset Akuntansi (WRA) is an open-access journal, which means that all content is freely available without charge to users or institutions (for the online version). Users are permitted to read, download, copy, distribute, print, search, or link to the full-text articles in this journal without asking prior permission from the publisher or the author. Consequently, there is no subscription fee required to access the online version of WRA articles.