The Publisher and the Editorial Team of the scientific journal “Zeszyty Teoretyczne Rachunkowści”  ("Theoretical Journal of Accounting” - TJA) take all the efforts to assure high ethical standards applicable in the publishing practice and use all the necessary means to prevent abuses and unreliability in the process of issuing the periodical. The below formulated principles of conduct and publication ethics applicable the TJA have been developed in order to assure correct and timely publication of the scientific articles compliant with the ethical standards. The principles of conduct applicable to the publication process of TJA are compulsory for the Editorial Team members, authors, reviewers and individuals cooperating in the process of editing and publication (e.g. translators) and have been developed based on the guidelines of the Committee on Publication Ethics (COPE) available on the web page .

The principles of reviewing the articles are also compliant with the recommendations of the Ministry of Science and Higher Education in Poland related to observing the principles of ethics and good practices in science. The articles which will be accepted for publication in the TJA may not contravene the canon of reliability and scientific honesty as well as ethical principles and standards applicable in science. The examples of scientific dishonesty include:

1) plagiarism – situation in which the author uses the work of another author (opinions, data) without disclosing it in the article by reference to the source of information;
2) auto-plagiarism (duplication of the publication) – second publication of the author’s own work (or its fragments) as a new work without disclosing it; in exceptional situations it is possible to make a reprint or translation of the already issued work but it requires a consent of a Publisher and has to be disclosed in a proper annotation.
3) submitting the same work at the same time to two different publishers;
4)  data falsification or manipulation and dishonesty in description of the scientific research;
5) omission of the persons who contributed to the creation of the work in the list of the authors (ghost authorship);
6) attributing authorship to persons who did not contribute to the creation of the work or had a limited contribution (guest authorship, honorary authorship);
7) non-disclosure of a significant input of the author to the creation of the work (ghostwriting);
8) inclusion of the persons who did not express their consent to it in an  list of the authors;
9) concealment of a conflict of interest occurring when the aim of scientific truth stays in contradiction to the competitive aims of an author.

All the parties involved in the publication of ATJ (editors, authors, reviewers, Publisher) should read the publication ethics applicable to the periodical “Theoretical Journals of Accounting”.

1. The Chief Editor of TJA takes a decision to accept or reject an article proposed by the author to the reviewing process after prior consultations with the Editorial Team members. Such a decision is based solely on the technical and editorial premises and the ethical principles applied. Because the Editorial Team follows the principle of fair play, race, gender, age, orientation, faith, origin, nationality and political views do not influence a decision to accept or reject an article.
2. The Editorial Team members perform their responsibilities in accordance with a principle of confidentiality. None of the members is allowed to provide third parties with the information about the processed articles, files with articles which have not been yet published and disclose the names of the reviewers (also to the authors especially when the author is a wife/husband of the Editorial Team member) and the review form. In justified cases such information may be disclosed solely by the Chief Editor after prior consultation with the Editorial Team members, author and reviewer.
3. The author of an article that has been rejected at the stage of its initial verification may appeal in writing to the Chief Editor. The time to consider such an appeal would be three weeks from the date of its receipt.
4. The Editorial Team is obliged not to utilize the received text if it has been rejected.
5. Editors responsible for the individual volumes of TJA are obliged to disclose the conflict of interest with authors and reviewers. If the conflict of interest has been found and it results, among others, from competition, cooperation or other relations with the author, reviewer or related parties, a proceeded article should be forwarded to another Editor or Chief Editor in order to maintain objectivity. If there is a conflict of interest and the replacement of  the Editor has not been executed, then the Editor has to publish post factum such information after publication of the article. Other steps could be taken such as publication cancellation.
6. After the acceptance of an article at the stage of its initial verification, the editor forwards it to anonymous reviews while maintaining a principle of avoiding a conflict of interest.
7. When a serious error was found in a published article or its significant part was considered invalid (for instance theoretical part is identical as another published text) or it includes confidential information or dishonestly uses another work, then the text will be deleted from the issue (its electronic version), and the information about the reason (e.g. fraud, plagiarism) will be provided.
8. The Editorial Team and the Publisher of TJA are obliged to consider all unethical activities even if they took place in earlier periods. Detected cases of scientific unreliability will be disclosed, and the institutions employing the authors as well the Research Council of the Accountants Association in Poland will be notified.
9. The Editorial Team has the right to refuse acceptance of an article for review if its author had a record of documented scientific unreliability in the period of 5 years preceding the submission of a new article.

1. Articles will be published in TJA after the consent of their authors is given to convey property rights to the text to the Publisher of TJA which is executed by means of singing a statement available on the web page of the periodical as an enclosure to the Information for authors.
2. The author of an article is obliged to assure full originality of the works delivered to TJA which cannot be plagiarism or auto-plagiarism, include false or dishonestly presented data. If the text uses fragments or opinions of other authors, it has to be disclosed in an annotation. Published articles have to include a list of the materials used in them. Authors are not allowed to submit for publication articles that were published in the same form in other periodicals. If similar texts were published in other periodicals or were presented at the scientific conferences, the author is obliged to disclose it in an annotation in an article submitted for the review in TJA.
3. It is required that the authors of an article submitted for publication disclose the input of other individual authors (including their affiliation, their technical input and percentage of the input) to the creation of an article whereas this obligation is primarily on the author submitting the text. This requirement is met by signing the statement – being an enclosure to the Information for authors available on the TJA web page - by the author/authors and sending it to the editorial office.
4. Authors maintain the right to present their articles published in TJA at the conferences and scientific symposiums.
5. If the author discovers errors or wrong data in his own text, he is obliged to inform the Editorial Team of TJA and then withdraw the article or correct it. All authors of the article are obliged provide information about withdrawing the publication or making corrections to the errors found.
6. Authors are obliged to disclose all the financial or personal relations or organizations, which could improperly influence their work. All the sources of financing or the involvement of the scientific and research institutions have to be mentioned by the authors in an annotation or at the back of the submitted text.
7. Articles should include properly formulated acknowledgement and confirmation of the contribution of third parties. Authors are obliged to mention individuals and institutions who influenced the character and results of the research in an acknowledgement placed at the end of the submitted text.

1. All the texts delivered to the editorial office and initially qualified to publication are subject to double anonymous review (peer review – the author does not know the names of reviewers and reviewers do not know the name of the author) by two reviewers and in case of issuing two extremely different opinions by them, the article is forwarded to the third reviewer.
2. The reviewer has to maintain anonymity of articles received for review and the results of the review.
3. The reviewer undertakes to prepare a review in a fairly and timely manner. Comments and opinions of the reviewers have to be clear, impartial and concise. The reviewer should justify his assessment with his own argumentation. Reviewer should refrain from personal criticism of an author.
4. When the reviewer is not able to perform a review on time or does not have proper competencies to review the text received, he should immediately inform  the Chief Editor or a relevant Editor who is responsible for a given article about it.
5. The reviewer is obliged to finalize a review in 3-4 weeks by means of publication panel used by the Editorial Team. In exceptional situations (e.g. when the publication panel is not available), the reviewer can prepare a review in an editable version on a form provided by MS Word. If the reviewer is not able to prepare a review on time, he has to inform immediately the Chief Editor who may take a decision to prolong the time for review or dismiss the reviewer.
6. The reviewer and the author of an article cannot be in a relation of a personal (e.g. kinship) or professional nature (e.g. business dependency) or cooperate directly in a scope of research or didactics in a period of two last years preceding the year of preparation a review. If the preparation of a review is in the reviewer’s opinion in contradiction to his interest, he is obliged to cease the activity. He has to immediately inform the Chief Editor or Editor responsible for a given article by email about it.
7. The reviewer who receives the text for review is not allowed to use data included in a manuscript for his personal needs.
8. If the reviewer considers that an article contravenes grossly the principles of writing/author ethics he has to immediately inform about it the Chief Editor who will take appropriate decisions. However, the reviewer should include constructive comments regarding an article in his review.

1. The Publisher and Editorial Team watch over the observance of binding publication ethics standards and prevent the practices incompatible with accepted legal and ethical norms.
2. When noncompliance with provisions of scientific ethics is found, the procedure compatible with COPE standards described on the web page is used.
3. The accusation regarding dishonesty directed to the Publisher of TJA should be in writing and include evidence confirming irregularities found. It shall be directed to the Chair of the Research Council of the Accountants Association in Poland.
4. Individual issues of the periodical TJA are published in the paper form and electronic form on the periodical’s web page . After the publication of an article all its versions submitted by the author remain in the publication system.
5. After appearance of an electronic version of a given TJA volume, required data are forwarded immediately to the full-text and indexing databases to which the periodical has been adopted.
6.  In order to ensure precise citation of articles published in the electronic version of TJA and their availability in the network, electronic identification system of scientific publications is used in accordance with Digital Object Identifier (DOI) and the periodical is available in the open access system based on the Creative Commons (CC BY–NC–ND 4.0) license.