Principles of reviewing and accepting manuscript submissions for publication

Manuscript submissions prepared in accordance with submission guidelines and falling within the thematic scope of „Zeszyty Teoretyczne Rachunkowości” (ZTR) undergo double-blind review process. Reviewers use review forms obtained from the editor by electronic means. The first section of the reviewer’s opinion contains information to be seen only by the Editorial Team. The second section contains detailed evaluation of the submitted paper and the reviewer’s recommendation: ● accept ● accept with minor revisions ● accept with major revisions ● reject.
Submissions which have received negative opinions from two reviewers or one negative and one „requires major revisions” opinion are not accepted for publication. If both reviewers recommend revision, the paper is returned to the author(s), together with the second part of the review form, to make the suggested improvements. If a paper receives two widely differing opinions, e.g. „accept” or „accept with minor revisions” and „reject”, the paper is evaluated by a third independent reviewer.
The acceptance / rejection decision is taken by the editorial team after receiving a revised version of the paper corrected in conformity with the reviewers’ comments and editorial suggestions. Authors submitting a revision should include separate information about their response to comments and suggestions made by the reviewers and the editor. Author(s) of a paper is (are) also obliged to declare that it has not been published elsewhere and will not be submitted for consideration elsewhere if it is accepted for publication in ZTR.
Contributions by authors who do not have an academic degree should be recommended by the author’s supervisor responsible for his/her academic career (a letter of recommendation is required).
Papers accepted for publication should fulfill high quality standards of academic research. The criteria considered in the evaluation process include: originality of the ideas presented, research methodology, contribution to accounting theory, subject treatment (e.g. coverage of the stated objective) and presentation (organization of the text, linguistic competence, use of literature of the subject, completeness of bibliographic references), inclusion of summaries in Polish and English, etc.

Submission of articles

Articles to be published in ZTR should be sent electronically via ZTR website in the Index Copernicus system:

Sending declarations regarding articles by traditional mail:
dr hab. Anna Szychta, prof. UŁ
(„Zeszyty Teoretyczne Rachunkowości”)
Katedra Rachunkowości
Wydział Zarządzania
Uniwersytetu Łódzkiego
ul. Jana Matejki 22/26
90-237 Łódź, Poland
or as a scanned document attached to an e-mail at: