Journal Report

Theoretical Journal of Accounting

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Journal Information
Journal Title
Theoretical Journal of Accounting
Publisher
ISSN
2391-677X
E-ISSN
1641-4381
Database
ERIH PLUS
Domain
Life Sciences, Physical Sciences, Social Sciences
Classification History
Year A+ A B C
2026 ✓
2025
2024
2023
2021/2022
2020
2019
2018
A journal may have more than one classification in the same year. All recorded classifications are displayed.
Recent Articles
Disclosure of information based on the ESRS Sector-Specific Standards by companies in the renewable energy sources sector
Joanna Błażyńska, Elżbieta Izabela Szczepankiewicz
2026-9-20 Vol. 50 Issue 3 Pages 9-30
DOI: 10.5604/01.3001.0055.8879
From regulatory anticipation to action: Materiality assessment disclosure under ESRS
Marlena Ciechan-Kujawa, Monika Pietkiewicz
2026-9-20 Vol. 50 Issue 3 Pages 189-214
DOI: 10.5604/01.3001.0055.8887
AI-based diagnosis of the continuity of research thought: A case study from the perspective of innovation and management accounting
Anna Karmańska
2026-9-20 Vol. 50 Issue 3 Pages 215-234
DOI: 10.5604/01.3001.0055.8888
Patterns of AI-generated teaching recommendations in accounting education: A qualitative analysis of ChatGPT responses
Monika Raulinajtys-Grzybek, Mariusz Karwowski, Zuzanna Świerc
2026-9-20 Vol. 50 Issue 3 Pages 135-158
DOI: 10.5604/01.3001.0055.8885
Perception of the impact of artificial intelligence tools on the efficiency of processes in accounting practice
Leszek Borowiec, Aleksandra Kośmider
2026-9-20 Vol. 50 Issue 3 Pages 31-48
DOI: 10.5604/01.3001.0055.8880
The quality of disclosures of accounting policies by selected public universities
Waldemar Gos
2026-9-20 Vol. 50 Issue 3 Pages 49-66
DOI: 10.5604/01.3001.0055.8881
Performance measurement system maturity and financial resilience in SMEs: The mediating role of managerial decision quality
Bartlomiej Nita
2026-9-20 Vol. 50 Issue 3 Pages 257-280
DOI: 10.5604/01.3001.0055.8890
The scope and presentation of selected environmental disclosures under article 8 of the EU Taxonomy and ESRS Standards in the context of ESG reporting digitalisation
Mariusz Karwowski
2026-9-20 Vol. 50 Issue 3 Pages 67-88
DOI: 10.5604/01.3001.0055.8882
Spillover effect of technology perception in accounting information systems: Evidence from structured e-invoicing
Maciej Andrzej Tuszkiewicz, Olga Grzybek, Ewa Wanda Maruszewska
2026-9-20 Vol. 50 Issue 3 Pages 307-330
DOI: 10.5604/01.3001.0055.8892
The usefulness and quality of the information provided by Polish local governments in financial and budgetary reports
Magdalena Kowalczyk
2026-9-20 Vol. 50 Issue 3 Pages 235-256
DOI: 10.5604/01.3001.0055.8889
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Printed: October 26, 2026 09:40