Zeszyty Teoretyczne Rachunkowości (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 “The Theoretical Journal of Research Council of AAP”. This title was change to present one in 2000. Starting from the 1st volume published under new title the Journal maintains 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.
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 in Wrocław, and his activities were supported by outstanding representatives of Polish accounting: Prof. Alicja Jaruga, PhD; Zdzisław Fedak, PhD and Prof. Paweł Tendera, PhD. The Commission functioned as the Editorial Committee of the Journal, as well as prepared anonymous reviews.
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 Łódź, 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 Baliński.
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 better realization of objective being the publication of the Journal on world level.
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 ‘regular' 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.
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 Stanisława Surdykowska, PhD and Andrzej Jakilak, PhD).
Periodically, ZTR enlisted papers published in previous volumes:
- the first list was published in 1999 in volume no 50 of “The Theoretical Journal of Research Council of AAP”. It presents the titles of articles published since 1977 in volumes 1-50 of ZTR;
- 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 ";
- 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).
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).
The Editorial Team and Program Board are focused on the continuous development of the “Zeszyty Teoretyczne Rachunkowości ” (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:
1. Project under the “Index Plus” 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).
2.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 “Zeszyty Teoretyczne Rachunkowości ” (ZTR), 2. Editing and publication of the English-version thematic volumes of the “Zeszyty Teoretyczne Rachunkowości” (ZTR) and articles in English in the regular ZTR volumes, 3. Review of the articles in English to be published in the “Zeszyty Teoretyczne Rachunkowości” (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.
In 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).
Projects 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.
Up to now the following thematic ZTR have been published in English:
2012 - No. 68 (124) Performance Measurement and Reporting: Concepts, Regulations, Practices
2013 - No. 72 (128) New Trends in Management Accounting Concepts and Practice
2014 - No. 78 (134) Development of Accounting Research and Practice in the Central and Eastern Europe
2015 - No. 84 (140) Historical and Theoretical Determinants of Contemporary Accounting
2016 - No. 88 (144) Historical and Theoretical Determinants of Contemporary Accounting
2017 - No. 93 (149) Historical and Theoretical Determinants of Contemporary Accounting
2018 - No. 99 (155) Accounting in Developing Countries
2019 - 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).
In 2020, the ZTR on Accounting as a source of financial and non-financial information issue will be published in English (see Call for papers in English).
In the years 2015-2018 the “Zeszyty Teoretyczne Rachunkowości” obtained the highest number of points i.e. 15 on the List B of the journals granted by the Ministry of Science and Higher Education s journals.
According to the communication of the Minister of Science and Higher Education of July 31, 2019 regarding the list of scientific journals and reviewed materials from the international conferences the “Zeszyty Teoretyczne Rachunkowości” obtained 20 points on a new list of the journals subject to classification.