CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2027
CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2027

Summary/Abstract: Motivation and purposes The Central and Eastern European (CEE) region includes 19 countries (Estonia, Lithuania, Latvia, Belarus, Poland, Ukraine, Slovakia, the Czech Republic, Albania, Bulgaria, Hungary, Moldova, Romania, Slovenia, Croatia, Bosnia and Herzegovina, Serbia, Montenegro and North Macedonia). These countries form a highly diverse group in terms of location in Europe, area and population size, level and pace of economic development, dominant religion and culture, and accounting development paths (see e.g., Albu et al., 2023; Bailey et al., 1995, Borker, 2012; Kirsch, Henselmann (Eds), 2025; Klimczak, Krasodomska, 2017; Krivogorsky et al., 2023; Szychta, 2018). Nonetheless, they all have one common feature – a communist past in the 20th century and a transformation to a market economy since the 1990s. This special issue of ZTR aims to contribute to a better understanding of the historical evolution and contemporary development of accounting in CEE countries. It seeks to show how historical legacies, processes of political transformation, European Union (EU) integration, and global regulatory and technological changes have shaped accounting institutions, practices, and professions across the region. At the same time, it aims to address current issues such as sustainability reporting, the impact of digitalisation and artificial intelligence (AI) on accounting, public sector accounting reforms, and tax transparency. The purposes of this special issue of ZTR are, in particular:• to examine the historical roots and institutional trajectories of financial and management accounting in CEE countries;• to characterise and compare contemporary reforms in financial reporting, auditing, and accountability;• to explore the regional implications of IFRS and CSRD/ESRS;• to investigate “hot topics” such as ESG reporting, assurance, AI, digitalisation, data analytics, and reporting quality;• to assess developments in public sector accounting, governance, tax transparency, and anticorruption reporting;• to encourage comparative, interdisciplinary, and theoretically grounded research that connects local CEE realities with broader international accounting debates. Suggested topics We welcome submissions of research papers that address, but are not limited to, the following topics in the context of CEE countries:• The determinants and pathways of the professionalisation of accounting• Stages in the development of financial accounting regulation• The implementation of IFRS: local conditions, main effects, and challenges• Challenges associated with sustainability reporting• Management accounting and controlling• Strategic management accounting methods focused on the sustainable development of enterprises • The national traditions in accounting history research and publications We would like to emphasise that the articles (ca. 32,000-50,000 characters) should pertain to the theme of the special issue of ZTR and should not have been published previously either in print or electronic form, whether in magazines, journals, books, or conference materials. The deadline for submitting papers is 30th June 2027. The accepted papers will be published in December 2027 (ZTR Vol. 51, No. 4). Each manuscript should be prepared in accordance with the guidance given in the section “Instructions for authors” on our website: https://ztr.skwp.pl/. Manuscripts that do not meet the requirements will not be accepted for re-iew. Articles should be submitted through the online ICI Publishers Panel: https://ztr.skwp.pl/cms/depositsmanuscript When submitting an article, please enter that your article is for Special Issue 2027 with Guest Editors in the additional comment in the Publishers Panel Index Copernicus system. The coordinators of the SI of ZTR with Guest Editors are Halina Waniak-Michalak and Anna Szychta (ztr@skwp.pl)

• Details
• Contents