The title of the article: in the font Times New Roman 16, internal titles: in the font Times New Roman, 12. Title and internal titles: bold.
The main body text
Font size: Times New Roman, normal – 12,
Line spacing 1.5 with the option ‘a space before and after 0’,
Fully justified text,
Successive paragraphs starting with 0.5 cm wide indent,
margins: left margin 3 cm, other margins: 2.5 cm
no blank lines,
words should not be divided,
the length of the article including the literature and summaries is about 20 thousand signs (including spaces). The length of the article is not to exceed 10 pages. Articles that do not meet the editorial requirements will not be accepted for the review process.
The structure of articles: the work should be divided into the following unnumbered chapters: introduction, research methodology, the course of the research process, the outcome of the research, the conclusions from the research, literature. The article should present the result of original research that is either empirical, theoretical, technical, or analytical. It should also contain the title of the publication, the authors’ surnames and first names, their affiliation, present the current state of knowledge, research methodology, the course of the research process, its results and conclusions, and the cited literature (bibliography).
Enumerating only by means of dashes (), no indent.
Tables, schemes, and graphs
Tables, schemes, and graphs should be titled and should have ordinal numbers (Arabic numbering 1, 2, 3, ... For instance: ‘Graph 1’) and the source is to be placed below the object.
Titles: font size: Times New Roman 12, line spacing: 1.5, centred.
Source: font size: Times New Roman 10, line spacing: 1.5, left justified.
The maximum table width is the width of the text area, left justified, no text wrapping (i.e., the table is to have the following settings: table properties: table: justifying: left justified, text wrapping: no).
Text in the table – font size: Times New Roman, 10, single line spacing.
Source: own study based on: Sojak S. (2012), Rachunkowość zarządcza i rachunek kosztów, TNOiK, Toruń, 54-55.
Tables, schemes, and graphs should be black and white and their width is not to exceed the width of the text area.
Schemes and graphs, apart from being provided within the main text, need to be attached as separate source files and need to be objects capable for edition.
When formulas are applied, only the equations editor is to be used for them.
Citations should be in accordance with the Harvard format APA style: within the main body text – in parentheses, the surname of the author(s), without initials, the year of issue, e.g., (Sojak 2012); (Sierpińska, Jachna 2007).
When the cited literature contains a page or a chapter number, then it takes the following form: (Sojak 2012, 45), (Sojak 2012, chapter 8).
When the citation refers to an author who has more than one publication in the same year, then the year of the publication should be differentiated with a lower case letter in the alphabetical order. For example:
(Sojak 2012a), (Sojak, 2012b).
In the case when the citation refers to multiple items, then they should be separated by a semicolon, for instance: (Sierpińska, Jachna 2007, 15; Nowicka, Stankiewicz 2009, 30).
When the text contains a specific quotation, then it should follow the example:
S. Sojak (2012, 23) claims that: „accounting is a system of identification, measuring, processing and transferring financial information on the material situation and results achieved”.
If an in-text citation is with three or more authors, then all authors should be named the first time. For example: (Olchowicz, Felis, Jamroży, Szlęzak-Matusewicz 2010, 40). Subsequent references to the same publication would use: (Olchowicz et al., 2010, 40). However, when shown in the bibliography, then the cited publication should contain all the authors’ surnames and initials. When a citation concerns a publication edited by a scientific editor, then such an in-text citation should contain the name of the author of the chapter (article), for instance: (Zawadzka 2009, 40), However, when shown in the bibliography, then the cited publication should contain the name of the scientific editor, for example: Zawadzka D. (2009), Struktura kapitału przedsiębiorstwa, 40 [in:] Nowoczesne zarządzanie finansami przedsiębiorstwa, A. Bielawska (ed.), C.H. Beck, Warsaw.
Citations of documents, legal acts, standards and other regulations should be shown in parentheses in a shortened version with 1-3 initial words from the title of a cited document, legal act, etc. and the year of issue, e.g.: (Międzynarodowe Standardy 2011), (Ustawa o biegłych rewidentach 2009, art. 3),
A full reference of a document, legal act, or a standard should be included in the bibliography. However, if due to the manner of the formulation of an in-text sentence there arises such a need, then it is possible to provide a complete title of that document, legal act, etc.
Explanations referring to specific fragments of the text should be given as footnotes. The footnote text: Times New Roman 10, line spacing: 1.5.
The bibliography should be placed at the end of the article in accordance with the APA style, font: Times New Roman, 10. The bibliography may contain only those publications that have been cited within the article.
It is required that every author should check whether a given bibliographic entry has its DOI (Digital Object Identifiers) number.To check that it is recommended to use the following website:
Book entries – surname and initials of the author (year of issue), the title of the work, publisher, place of issue, pages, DOI (if a given book entry has its DOI number). For instance:
Sojak S. (2012), Rachunkowość zarządcza i rachunek kosztów, TNOiK, Toruń, 54-55.
Chapters of books – surname and initials of the author (year of issue), the title of the work, [in:] the title of the work, surname and initials of the scientific editor (ed.), publisher, place of issue, pages, DOI (if a given entry has its DOI number):
Zawadzka D. (2009), Struktura kapitału przedsiębiorstwa, 23-25 [in:] Nowoczesne zarządzanie finansami przedsiębiorstwa, A. Bielawska (ed.), C.H. Beck, Warszawa.
Articles in journals – surname and initials of the author (year of issue), the title of the article. The title of the journal, volume number, issue number, pages, DOI (if a given entry has its DOI number). For example:
Banaszkiewicz, A., & Makowska, E. (2013). Społeczna Odpowiedzialność Biznesu w kontekście wybranych aspektów kulturowych XXI stulecia. Copernican Journal of Finance & Accounting, 1(1), 9-22. doi: http://dx.doi.org/10.12775/CJFA.2012.001.
Skoczylas W., Niemiec A., Waśniewski P. (2011). Problemy pomiaru i analizy wyników finansowych przedsiębiorstwa. Rachunkowość, 9, 13-14.
Frankel R & Li X. (2004). Characteristics of a firm’s information environment and the information asymmetry between insiders and outsiders. Journal of Accounting and Economics, (37) 120, 229-259. http://dx.doi.org/10.1016/j.jacceco.2003.09.004.
Bakker A. B. (2011). An evidence-based model of work engagement, Current Directions in Psychological Science, (4) 20, 265-269. http://dx.doi.org/10.1177/0963721411414534.
Websites – surname and initials of the author (year of issue), the title as formulated in the publication’s source, website address and the access date. For example:
IASB publishes IFRS for SMEs (2009), News Press Release, 09 July 2009, http://www.iasb.org/News/Press+Releases/IASB+publishes+IFRS+for+SMEs.htm (accessed: 27.10.2010).
Halov N. (2004), Dynamics of Asymmetric Information and Capital Structure, http://www.business.uconn.edu/redirect/finance/sem (accessed: 15.03.2011).
Websites should not be formatted as hyperlinks.
NOTE! – Bibliographical entries should be put in the alphabetical order following the authors’ surnames.
Key words and the abstract
The main body text should be preceded by key words and the abstract in both Polish and English. Key words (the minimum number of key words: 3, the maximum number of key words: 6. Key words should be in Polish), font: Times New Roman, 10. The key words should be accompanied by their corresponding Journal of Economic Literature (JEL) codes that are available at:
The abstract in Polish and English should contain form 200 up to 250 words (each), font: Times New Roman, 10.
The pattern to be followed:
Keywords: CSR, CSR report, CSR Accounting.
J E L Classification: Abstract. The abstract should contain the following elements: the research objective of the article, indication of the research method applied, synthetic information on the outcome of the research (considerations, analyses), main conclusion(s).
The title of the article in Polish Słowa kluczowe: CSR, raport CSR, Rachunkowość CSR.
Klasyfikacja J E L: Abstrakt. Streszczenie powinno zawierać: cel artykułu, wskazanie zastosowanej metody badawczej, syntetyczną informację o wynikach badań (rozważań, analiz), główny (-e) wniosek (-ski).
Translated by ……………………… Please, study the below abridged article pattern.
Name and surname*
The author’s affiliation
The title of the article
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The title of the article in Polish