Overarching goals
The mission of “Zeszyty Teoretyczne Rachunkowości” (ZTR) is to publish high-quality scientific articles in the field of accounting in economic, financial and management spheres by Polish and foreign academics, especially from Central and Eastern Europe. We aim to make a significant contribution to the development of accounting research on an international scale.
With a long history, ZTR is the only scientific journal in the field of accounting in Poland. It has a national scope and an increasing degree of internationalization, and it is open to disseminating the research results of domestic and foreign authors from the disciplines of economics, finance, and management concerning the theory, history, and didactics of accounting as a recording and reporting practice and a social practice. ZTR publishes articles based on solid and insightful literature and empirical research. The journal serves to provide a better understanding of organizations’ accounting systems, the changes taking place within them, and their relationship with the socio-economic environment.
Strategic objectives
1. Continuously increase the scientific level of ZTR thanks to the publication of articles that present the results of research in the field of accounting conducted in economic, financial, and management spheres that take into account the recommendations and conclusions formulated in a double-blind review process and in the opinion of the statistical editor of the journal.
2. Consistently build ZTR’s image as the leading scientific journal in the field of accounting in Poland. Continue efforts to recognize the quality of ZTR and the high scores on the list of scientific journals in Poland.
3. Intensify the internationalization of the journal by increasing the number of articles in English prepared by foreign authors and international research teams, initiated by Polish academics of accounting.
4. Continuously improve the efficiency and quality of ZTR’s editorial and publishing process thanks to the use of an electronic publishing system.
5. Increase the degree and scope of disseminating information about the journal and articles on an international scale.
6. Increase the prestige and recognition of ZTR in the foreign scientific community confirmed by inclusion in international indexing databases.
ZTR feature publications divided into the following sections:
I. Studies
II. Didactics
III. History of accounting
IV. International cooperation
V. Towards internationalization
VI. From the work of the Centre for Interdisciplinary Accounting Research
VII. Biographies of Polish accounting theoreticians
VIII. Reviews
IX. Conference reports