" Journal of Accounting and Finance History Research makes all the academic content it publishes freely accessible to its readers and the academic or research institutions to which these readers are affiliated. The full texts of articles published in the journal may be accessed for non-commercial purposes and without prior permission of the authors or the publisher. Readers have the right to read, download, copy, search databases, reference and link to these contents for personal or research purposes. This open access policy encourages the dissemination of scientific knowledge and the sharing of information within the academic community, thus ensuring that scientific work is easily accessible and usable by a wide audience. This approach of the journal supports the free circulation of academic knowledge and contributes to the expansion of the scientific community."