"Zeszyty Teoretyczne Rachunkowości"
(Theoretical Journal of Accounting)
ISSN 1641-4381
ISSN 2391-677X online
Scientific journal published since 1977
Publisher: Research Council of the Accountants Association in Poland



The scientific journal “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) has been published by the Research Council of the Accountants Association in Poland since 1977, initially (1977-2000) entitled “Zeszyty Teoretyczne Rady Naukowej” (“Theoretical Journal of Research Council”).

The aim of the journal is to publish articles by Polish and foreign authors who make a significant contribution to the development of accounting research. ZTR provides a platform to present concepts, analyses, and results of research on past and current issues in the areas of accounting theory, practice and didactics.

ZTR publishes articles in Polish and English. By 2020, 110 issues had been published, with five issues published annually. From 2021, the journal appears as a quarterly with a changed issue numbering system (from Vol. 45, No. 1). Since 2012, one thematic issue of ZTR has been issued annually in English, although articles in English are also published in other editions of the journal in the International cooperation and Towards internationalization sections.

Articles to be published in ZTR should be sent via Publishers Panel in the Index Copernicus at: http://www.ztr.skwp.pl