Call for papers in English to the special issue of "Zeszyty Teoretyczne Rachunkowości" in 2017
The Editorial Team of ”Zeszyty Teoretyczne Rachunkowości” (“Theoretical Journal of Accounting” – ZTR) invite Authors to submit articles in English for a special issue of ZTR entitled Historical and Theoretical Determinants of Contemporary Accounting. We want to continue this general topic initiated in ZTR in 2015. The publication of the third volume of ZTR on this topic is planned for the second half of 2017. ZTR has been published and financed by the Scientific Board of Accountants Association in Poland (Stowarzyszenie Księgowych w Polsce) since 1977.
The aim of the next issue in English is to present the link between the development of contemporary accounting and its theoretical and historical bases and determinants. The articles may be dedicated to historical or theoretical factors determining the current and near future regulations and accounting practices in particular country/-ies, in particular areas of economic activity or particular aspects of accounting (e.g. measurement, cost allocation, financial statements framework etc.). We believe that this issue will contribute to a better understanding of the backgrounds of contemporary accounting – its theoretical and historical contexts.
The objective of the new issue of ZTR is to present the results of research conducted by accounting researchers in the areas specified above. Articles may cover (but are not limited to) the following issues:
– accounting regulations and practices in the past,
– introducing international standards or changes in national accounting or tax regulations important for companies or budgetary units,
– disclosure on corporate social responsibility,
– integrated reporting,
– development of cost and management accounting concepts and methods,
– new management accounting practices in particular parts of the world,
– changing roles of management accountants in enterprises.
The articles (ca. 40 000 characters) may present the results of research conducted using different methods: analytical, empirical, surveys, behavioral. We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books or conference materials.
Each article should be prepared in accordance with the guidance given in the section Instructions for authors of our website: www.ztr.skwp.pl or www.skwp.pl/Zeszyty,Teoretyczne,Rachunkowosci,8164.html
The deadline for submitting papers is 30th April 2017. The articles should be submitted via our website: ztr.skwp.pl (Authors Pathway bookmark).