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    CALL FOR PAPERSFOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2026

    Published 2025-06-01
    “…We encourage papers that investigate:•new frameworks for internal accounting structures,•managerial information systems that embed sustainability and transparency,•methodologies that integrate environmental, social, and governance (ESG) dimensions into cost structures, variance analysis, and performance dashboards,•the use of digital tools (AI, big data analytics, predictive modeling, sustainability accounting platforms) that enhance interpretability and responsiveness in managerial reporting,•factors that affect the success of professional accountancy in terms of its social dimension,•the role of management accountants in sustainability reporting and addressing the Sustainable Development Goals (SDGs),•the relationship between strategic performance measurement systems and strategic data analysis,•the use of Beyond Budgeting in the development of accounting innovations.This special issue (SI) aims to build a bridge between theory and applied innovations. …”
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