ISSN 1822-8682 | eISSN 2538-8762
Focus and scope. Buhalterinės apskaitos teorija ir praktika (eng. Accounting Theory and Practice) publishes articles, which analyse topical theoretical and practical issues related to accounting, audit and analysis, which reveal the influence of a constantly changing environment on the development of these spheres, evaluation of their scientific development and trends, problematics of the application of the methods, processes, methodologies and other aspects as well as recent scientific researches. The journal also publishes researches related to accounting, audit and analysis spheres (i.e. management, business administration, financial management), enlarging the possibilities of application, coherency and development in other directions of these spheres.
Languages. The journal accepts articles in Lithuanian and English.
Open Access Policy. The Accounting Theory and Practice is an open access journal. All content is freely available without charge to users or their institutions. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission of the publisher or the author. Articles published in the journal are distributed under a Creative Commons Attribution 4.0 (CC BY 4.0) license.
We are member of the Initiative for Open Citations (i4OC) which is a multi-stakeholder project to make scholarly citation data openly available to enable the creation of new and better metrics. The journal is a participant of Open Archives Initiative.