Abstract

The Editorial Team of the Polish journal „Zeszyty Teoretyczne Rachunkowości” („Theoretical Journal of Accounting” – ZTR) invite Authors to submit articles in English for a thematic issue of our journal entitled Accounting in developing coun-tries. Expected date of publication: 2nd half of 2018. The aim of the next issue of ZTR in English is to present the evolution and changes in accounting theory and practice in transitional (post-communist) and less developed countries. The articles may relate to historical factors determining the cur-rent financial accounting and auditing regulations and their applications, and to man-agement accounting practices in particular country/-ies. We believe that this issue of ZTR will contribute to a better understanding of the backgrounds and the current status of accounting in developing countries. The objective of the new issue of ZTR is to present the results of research con-ducted by accounting researchers both in Central and Eastern European countries as in other developing countries. Articles may cover (but are not limited to) the follow-ing research themes: the evolution of accounting in developing countries, introducing international standards or changes in national accounting or tax regu-lations important for business entities or budgetary units, financial and non-financial reporting, application of cost and management accounting concepts and methods, systematics of research and publications on the development and change of man-agement accounting in less developed countries, the development of accounting profession in emerging economies. The articles (ca. 40 000 characters) may present the results of research conducted using different methods: analytical, empirical, surveys and 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. The deadline for submitting papers is 30th April 2018. Each article should be pre-pared in accordance with the guidance given in the section Instructions for authors of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT

Authors and Affiliations