Zeszyty Teoretyczne Rachunkowosci

Aims & Scope

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.

A twelfth criterion — whether APC fees are clearly disclosed — is not scored here; it is left out of the total rather than counted as a failure. Publication charges appear in the metrics card above.

Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.

Source: OpenAlex · Each year’s green bar = citations earned by that year’s papers, counted to date — so recent years look lower simply because their papers haven’t had time to be cited yet.

SJR Quartile by Discipline

Scimago ranks this journal separately in each subject category — its quartile can differ by discipline.

Subject Classification