Zeszyty Teoretyczne Rachunkowosci

Aims & Scope

The scientific journal “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) has been published by the Research Council of the Accountants Association in Poland since 1977, initially (1977-2000) entitled “Zeszyty Teoretyczne Rady Naukowej” (“Theoretical Journal of Research Council”).

The aim of the journal is to publish articles by Polish and foreign authors who make a significant contribution to the development of accounting research.

ZTR provides a platform to present concepts, analyses, and results of research on past and current issues in the areas of accounting theory, practice and didactics.

ZTR publishes articles in Polish and English.

By 2020, 166 issues had been published, with five issues published annually.

From 2021, the journal appears as a quarterly with a changed issue numbering system (from Vol. 45, No. 1).

Since 2012, one thematic issue of ZTR has been issued annually in English, although articles in English are also published in other editions of the journal in the International cooperation and Towards internationalization sections.

No advertisements are published in ZTR.

Metrics & Ranking

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Directory of Open Access Journals (DOAJ)

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

Licensing & Copyright

This journal operates under an Open Access model. Articles are freely accessible to the public immediately upon publication. The content is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), allowing users to share and adapt the work with proper attribution.

Copyright remains with the author(s), and no permission is required for non-commercial use, provided the original source is cited.

Policy Links

This section provides access to essential policy documents, guidelines, and resources related to the journal’s publication and submission processes.

• Aims scope
• Homepage
• Oa statement
• Author instructions
• License terms
• Review url
• Board url
• Copyright url
• Apc url
• License

APC Details

The journal’s Article Processing Charge (APC) policies support open access publishing in Business, Management and Accounting and Economics, Econometrics and Finance, ensuring accessibility and quality in research dissemination.

This journal requires an Article Processing Charge (APC) to support open access publishing, covering peer review, editing, and distribution. The current APC is 900.00 PLN. Learn more.

Explore journals without APCs for alternative publishing options.

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Robotic process automation and its impact on accounting

  Citation: 42

  Authors: Dariusz

• The disclosure of non-financial information by stock-exchange-listed companies in Poland, in the light of the changes introduced by the Directive 2014/95/EU

  Citation: 22

  Authors: Arleta, Ewa, dr Ewa

• The development of earnings management research A review of literature from three different perspectives

  Citation: 14

  Authors: Susana, José, David

• Comparing earnings management and creative accounting. A general review

  Citation: 9

  Authors: Diana, Daiva

• The application of Robotic Process Automation in the financial accounting in entities that operate in Poland

  Citation: 9

  Authors: Marzena, Piotr, Iwona, Artur, Dawid

• The historical development of sustainability reporting: a periodic approach

  Citation: 7

  Authors: Soner, Yildiz, Pinar Okan

• Assurance on non-financial reporting: theoretical underpinning, standards and practices of companies operating in Western and Eastern Europe

  Citation: 7

  Authors: Joanna, Paweł

• Raportowanie informacji niefinansowych w zakÅ‚adach ubezpieczeÅ„ w Polsce

  Citation: 7

  Authors: Marzanna

• Financial and ESG reporting in times of uncertainty

  Citation: 7

  Authors: Beata

• Government financial accountability: key problems and main trends in post-communist countries

  Citation: 7

  Authors: Victor, Tetiana