The purpose of "Zeszyty Teoretyczne Rachunkowości" is to publish articles written by Polish and foreign authors, thus contributing to the development of accounting studies, as well as other papers (reviews, biographies, communications) preserving the achievements of accounting researchers in Poland. ZTR provide a platform for presenting concepts, analyses and results of research on past and current solutions in the areas of accounting theory, didactics and practice.

ZTR feature publications divided into the following sections:

I. Accounting theoreticians. History of accounting
II. Studies
III. Didactics
IV. International cooperation
V. Papers prepared for conferences of Polish Accounting Faculties
VI. Communications
VII. Reviews
VIII. News from accounting student circles
IX. Biographies of Polish accounting theoreticians
X. Conference reports
XI. Conference updates