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    Zeszyty Teoretyczne Rachunkowosci

    Zeszyty Teoretyczne Rachunkowosci is Scopus-indexed (Q3, CiteScore 1.3), WoS ESCI, DOAJ. Published by Scientific Council of the Accountants Association in Poland.

    Checked against the index lists dated 4 October 2026.

    ISSN 1641-4381Verify ISSN ↗2391-677XVerify ISSN ↗

    Publisher: Scientific Council of the Accountants Association in Poland

    Scopus · Q3WoS · ESCIOpen Access
    1.3
    CiteScore 2025
    Scopus
    Q3
    Best quartile
    rank 164 of 235 · 30th pctile
    3
    Indexed in
    major indexes

    Cost to publish: Checking DOAJ for article charges…

    ScopusElsevier Scopus
    Status
    Active
    Coverage
    2022–present
    Source type
    Journal
    Open access
    Yes
    CiteScore
    1.3
    SJR · SCImago
    0.159
    Q4 SJR quartile
    H-index
    7
    Best quartile
    Q3 · 30th pctile
    Subject areaRankPctileQ
    Business, Management and Accounting (miscellaneous)164 / 23530thQ3
    Finance243 / 34229thQ3
    Accounting141 / 19126thQ3
    View this source on Scopus.com
    Web of ScienceClarivate (SCIE/SSCI/AHCI/ESCI)
    Collections
    ESCI
    Categories
    Business, Finance
    View this source on Web of Science Check JIF in JCR
    DOAJDirectory of Open Access Journals (live)
    Listed in DOAJ
    Open accessFully open access, peer reviewed

    Not listed in: ABDC, ABS / AJG, FT50, UT Dallas, ONOS (subscription), ONOS (APC covered)

    Quick answers

    Is Zeszyty Teoretyczne Rachunkowosci indexed in Scopus?

    Yes — actively indexed in Scopus, coverage 2022–present, best quartile Q3, CiteScore 1.3.

    What quartile is Zeszyty Teoretyczne Rachunkowosci in Scopus?

    Zeszyty Teoretyczne Rachunkowosci is Q3 in Business, Management and Accounting (miscellaneous) (rank 164 of 235), Q3 in Finance (rank 243 of 342) and Q3 in Accounting (rank 141 of 191), by CiteScore 2025.

    What is the impact factor of Zeszyty Teoretyczne Rachunkowosci?

    Zeszyty Teoretyczne Rachunkowosci is indexed in the Emerging Sources Citation Index, so it may have a Journal Impact Factor in Clarivate's Journal Citation Reports. JCR is paid, so check it for the current value. The closest free measure is its Scopus CiteScore 1.3, which places it in quartile Q3 at the 30th percentile of its subject. Its SCImago Journal Rank (SJR, a free Scopus-based metric) is 0.159, quartile Q4, with an H-index of 7.

    How much does it cost to publish in Zeszyty Teoretyczne Rachunkowosci?

    The publisher lists an article processing charge of about US$207 for open access (source: OpenAlex). Many journals also publish by the subscription route at no cost to the author, so confirm on the journal's own website.

    Who publishes Zeszyty Teoretyczne Rachunkowosci and what is its ISSN?

    Zeszyty Teoretyczne Rachunkowosci is published by Scientific Council of the Accountants Association in Poland. Its print ISSN is 1641-4381 and its online ISSN is 2391-677X.

    Is Zeszyty Teoretyczne Rachunkowosci in Web of Science?

    Yes — indexed in the Emerging Sources Citation Index.

    Is Zeszyty Teoretyczne Rachunkowosci open access?

    Yes — it is an open-access journal, listed in DOAJ.

    How well cited is Zeszyty Teoretyczne Rachunkowosci? — open metrics via OpenAlex

    Zeszyty Teoretyczne Rachunkowosci has an h-index of 19 and a 2-year mean of 0.8 citations per paper (OpenAlex). Its Scopus CiteScore is 1.3, quartile Q3. On 2-year citations it ranks #153 of 224 Scopus journals in Business, Management and Accounting (miscellaneous).

    19
    h-index
    0.8
    2-yr mean citations
    81
    i10-index
    1,466
    works indexed
    3,364
    total citations
    Publication fee · open access list price, US$
    US$207
    05001,0002,0003,000+
    2-yr mean citations, among Scopus journals in the same subject
    #153 of 224 Bottom 32% Business, Management and Accounting (miscellaneous)
    #238 of 335 Bottom 29% Finance
    #142 of 183 Bottom 23% Accounting
    Papers published per year
    0501002017: 49 papers4920172018: 38 papers3820182019: 65 papers6520192020: 44 papers4420202021: 39 papers3920212022: 40 papers4020222023: 44 papers4420232024: 41 papers4120242025: 39 papers3920252026: 30 papers so far302026*

    Zeszyty Teoretyczne Rachunkowosci published 39 papers in 2025; its busiest recent year was 2019 with 65. 2026* is the year so far.

    Main topics
    Accounting Theory and Financial ReportingEconomic and Fiscal StudiesFinancial Reporting and Valuation ResearchManagement and Organizational Practices

    h-index, i10-index and 2-year mean citedness are open, licence-clear metrics from OpenAlex — not a proprietary impact factor. The subject rank counts only journals that OpenAlex has a figure for; it is not a Scopus or Clarivate ranking. Updated 2026-10-14.

    Who publishes in Zeszyty Teoretyczne Rachunkowosci? — latest 97 articles, 2024–2026

    In its latest 97 research articles (2024–2026), authors are most often from Poland (71.1%), Ukraine (6.2%) and Croatia (5.7%). More than half of recent authorship comes from one country.

    Author countriesPolandPoland71.1%UkraineUkraine6.2%CroatiaCroatia5.7%EstoniaEstonia2.1%LithuaniaLithuania2.1%CzechiaCzechia1.5% Most frequent institutions (papers)Poznań University of Economics and BusinessPoznań University of Economics …15SGH Warsaw School of EconomicsSGH Warsaw School of Economics12University of Economics in KatowiceUniversity of Economics in Kato…11Krakow University of EconomicsKrakow University of Economics7Wroclaw University of Economics and BusinessWroclaw University of Economics…6

    Countries are counted fractionally, so a paper by authors from two countries counts half to each.

    Are there integrity warnings for Zeszyty Teoretyczne Rachunkowosci? — indicators, not proof of misconduct

    Scopus status: Active. No retracted papers are recorded. The Problematic Paper Screener flags none of its papers. These are indicators to check, not findings against the journal.

    • Scopus statusActive
    • Retracted papers None recorded
    • Problematic Paper Screener flags None flagged
    • Author concentration71.1% of recent authorship from Poland

    Retractions from OpenAlex; flags from the Problematic Paper Screener (Cabanac, Labbé & Magazinov, CC BY), 2026-09-21 export. A flag marks a paper for a closer look; it is not a finding against the journal.

    Official sources & links

    Journal website ↗ Scopus source ↗ Web of Science ↗ DOAJ ↗ ISSN Portal · 1641-4381 ↗ISSN Portal · 2391-677X ↗

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