40-year impact of the journal „Zeszyty Teoretyczne Rachunkowości” on development of accounting in Poland
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 90
Abstract
In 2016, the scientific journal „Zeszyty Teoretyczne Rachunkowości” (ZTR) celebrated its 40th anni-versary. The objective of this paper is to present the development of ZTR in the period between 1977 and 2016, and the impact it has had on the accounting science in Poland. Achieving the objective waspossible thanks to an analysis of data coming from particular volumes of ZTR, from the Index Coper-nicus publishing platform, and the programme Publish or Perish which is used for evaluating citations of authors and magazines. The analysis of research material has shown that ZTR has developed overthe years, aiming to increase the quality of articles, creating an additional value for scientists and otherrecipients and aiming at world-wide recognition. These statements can be confirmed by the analysis ofthe number of articles, authors, and subject ranges, which shows that in each one of these aspects there has been a significant increase in recent years in comparison to the previous decades. Furthermore, the scientific journal marked an increase in the number of downloads of full texts in the period between 2011 and 2015, not only in Poland but also around the world. As for foreign recipients of the articlespublished in ZTR (2013–2015), the biggest number come from the United States and also from Russia,Germany, China, France, Italy and Great Britain. The increasing number of downloads of ZTR texts by foreigners and the similar increase in citation indicators confirm the increase in the importance of both the journal and the Polish accounting science internationally.
Authors and Affiliations
Justyna Dobroszek, Halina Waniak-Michalak
Keywords
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