{"id":74,"date":"2019-10-06T20:55:56","date_gmt":"2019-10-06T18:55:56","guid":{"rendered":"https:\/\/skwp.pl\/en\/?page_id=74"},"modified":"2024-02-19T12:08:33","modified_gmt":"2024-02-19T11:08:33","slug":"about-us","status":"publish","type":"page","link":"https:\/\/skwp.pl\/en\/ztr-theoretical-journal-of-accounting\/about-us\/","title":{"rendered":"Development of the ZTR"},"content":{"rendered":"

Zeszyty Teoretyczne Rachunkowo\u015bci (The Theoretical Journal of Accounting – in abbreviation ZTR) has been published by The Research Council of Association of Accountants in Poland since 1977. At the moment of foundation the Journal was entitled \u201cThe Theoretical Journal of Research Council of AAP\u201d. This title was change to present one in 2000. Starting from the 1st volume\u00a0 published under new title the Journal maintains\u00a0 its historical continuity through double numeration of subsequent volumes. The numeration used at present eg. 79 (135) refers to 79th volume under new title and 135th volume since the first one published in 1977.<\/p>\n

From the beginning the high level of content and technical layout are assured by special Commission of the Research Council of AAP. Its first chairman was Professor Wiktor Malc from Oskar Lange Academy of Economics\u00a0 in Wroc\u0142aw, and his activities were supported by outstanding representatives of Polish accounting: Prof.\u00a0 Alicja Jaruga, PhD; Zdzis\u0142aw Fedak, PhD and Prof. Pawe\u0142 Tendera, PhD. The Commission functioned as the Editorial Committee of the Journal, as well as prepared anonymous reviews.<\/p>\n

The Editorial Staff changed over the years. Since mid-1980s (till 2011), the works of the Editorial Committee were headed by Prof. Alicja Jaruga. Between 2000-2011 the secretary of the Committe was Anna Szychta, PhD, from Department of Accounting, Faculty of Management at the University of \u0141\u00f3d\u017a, currently ZTR Editor-in-chief. Starting from the first issue of ZTR for 34 years, until the volume No 63 (119), issued in 2011, the highest editorial level, grammar and style were assured by the editor Jan Bali\u0144ski.<\/p>\n

In 2011 the Editorial Committee was restructured. Within the Commission for ZTR of Research Council of AAP there distinguished the Editorial Committee (Editorial Staff), Editorial Board (Program Council) and team of reviewers. Such a structure is to assure the\u00a0 better realization of objective being the publication of the Journal on world level.<\/p>\n

Since the end of 1990s, ZTR has been published on almost regular basis like a quarterly journal. This is due to publishing the so called \u2018regular’ volumes 3-4 times a year. Apart from these, two special volumes a year are additionally published (occassional). Since 1985 special journls have been published to preserve the results of annual meetings of accounting departments, which cover a dozen or so papers selected by organizers from those submitted and reviewed by ZTR Editorial Committee. The other special volume is dedicated to events important for accounting research.<\/p>\n

Worth acknowledging is the growing number of ZTRs issued, as well as their quality. In 1977-2019, 161 ZTR volumes were published (from issue 1 to 104 (160) and a special volume not numbered of 1985, edited by Stanis\u0142awa Surdykowska, PhD and Andrzej Jakilak, PhD).<\/p>\n

Periodically, ZTR enlisted papers published in previous volumes:
\n– the first list was published in 1999 in volume no 50 of \u201cThe Theoretical Journal of Research Council of AAP\u201d. It presents the titles of articles published since 1977 in volumes 1-50 of ZTR;
\n– the second list was published in volume no 25 (81). It presents the titles of papers published in volumes 51-56 of „The Theoretical Journal of Research Council of AAP „, and in volumes 1 (57)-25 (81) of ” The Theoretical Journal of Accounting „;
\n– the third list was published in volume no 50 (106) and presents the titles of texts published in the last 25 ZTR volumes, i.e. 26 (82)-50 (106).<\/p>\n

Currently, due to the high availability of the Journal in electronic format, i.e. on the website of „SKwP”, in the reference database CEEOL (all numbers issued since 2000) and in the system of Index Copernicus (since 2011) Editorial Staff resigned from presentation of a separate list of articles published from volume no 51 (107).<\/p>\n

The Editorial Team and Program Board are focused on the continuous development of the \u201cZeszyty Teoretyczne Rachunkowo\u015bci \u201d (ZTR) [Theoretical Journal of Accounting] and increasing its quality. The Editorial Team has realized two projects financed by the Ministry of Science and Higher Education:
\n1. Project under the \u201cIndex Plus\u201d program in the period 30.10. 2012 -29.10.2014 which enabled digitization of the journal and its internationalization (among others the use of Publishers Panel IC, electronic editorial system, DOI, access to ZTR through Open Access system, introducing the journal to EBSCO, CEEOL, Index Copernicus, BazEkon databases).
\n2.Project under the contract 865\/P-DUN\/2016 in the years 2016-2017 covering the following tasks: 1. Continued use of the Publishers Panel ICI and assigning DOI numbers to the current articles published in the \u201cZeszyty Teoretyczne Rachunkowo\u015bci \u201d (ZTR), 2. Editing and publication of the English-version thematic volumes of the \u201cZeszyty Teoretyczne Rachunkowo\u015bci\u201d (ZTR) and articles in English in the regular ZTR volumes, 3. Review of the articles in English to be published in the \u201cZeszyty Teoretyczne Rachunkowo\u015bci\u201d (ZTR), 4. Implementation of a new module in ICI Publishers Panel enabling full digitalization of article preparation process from its submission to publication, including security procedures.
\nIn the years 2019-2020, the ZTR Editorial Team performs the tasks specified in the project under the Ministry of Science and Higher Education program „Support for the scientific journals” (Agreement No. 214\/WCN\/2019\/1).
\nProjects implementation resulted in the publication each year of one thematic ZTR in English, and the increase of the number of articles in other issues of the journal.
\nUp to now the following thematic ZTR have been published in English:
\n2012 – No. 68 (124) Performance Measurement and Reporting: Concepts, Regulations, Practices
\n2013 – No. 72 (128) New Trends in Management Accounting Concepts and Practice
\n2014 – No. 78 (134) Development of Accounting Research and Practice in the Central and Eastern Europe
\n2015 – No. 84 (140) Historical and Theoretical Determinants of Contemporary Accounting
\n2016 – No. 88 (144) Historical and Theoretical Determinants of Contemporary Accounting
\n2017 – No. 93 (149) Historical and Theoretical Determinants of Contemporary Accounting
\n2018 – No. 99 (155) Accounting in Developing Countries
\n2019 – No. 104 (160) Accounting and Behavioral Sciences -a successful marriage or an extravagant crusade? – with the host editor dr Jari Paranko (University of Tampere, Finland).<\/p>\n

2020\u00a0\u2013 109 (165):\u00a0\u00a0Accounting as a source of financial and non-financial information<\/em>\u00a0\u2013 with guest editors:\u00a0dr Fredrik Karlsson (Linnaeus University, Sweden) and dr hab.\u00a0Arleta Szadziewska (University of Gda\u0144sk, Poland)<\/p>\n

2021 \u2013 Vol. 45, No. 2:\u00a0Ethical Issues in Accounting in Prosperity and a Financial Crisis<\/em>\u00a0\u2013\u00a0with guest editor prof. dr\u00a0Andrijana Rogo\u0161i\u0107 (University of Split, Croatia)<\/p>\n

2022 \u2013 Vol. 46, No. 4:\u00a0 Accounting and financial and non-financial reporting in the digital context<\/em>\u00a0\u2013\u00a0with guest editor prof. dr David Proch\u00e1zka (Prague University of Economics and Business, Czech Republic).<\/p>\n

2023\u00a0\u2013 Vol. 47, No.\u00a04:\u00a0Research methods for contemporary accounting developments \u2013\u00a0with guest editors:\u00a0prof. Jim Haslam\u00a0(Durham\u00a0 University,\u00a0UK) and dr hab. Monika \u0141ada,\u00a0associate professor of SGH Warsaw School of Economics, Poland<\/p>\n