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BUDGETING : Journal of Business, Management and Accounting operates under Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). All authors publishing with the BUDGETING : Journal of Business, Management and Accounting  accept these as the terms of publication. BUDGETING : Journal of Business, Management and Accounting is loyal to open access for academic work. All the original articles and review papers published in this journal are free to access immediately from the date of publication. We don’t charge any fees for any reader to download articles.