introduction

Each edition of “Copernican Journal of Finance & Accounting” is our com-
mon success and confirms the role and position of the Journal in the establi-
shing of a worldwide scientific co-operation network. 

I would like to pay special thanks to Authors, Reviewers and Members of the 
Scientific Council and the Editorial Team.

CJFA offers an excellent possibility for scientists to publish their articles. 
This is a perfect forum to present and exchange ideas, research results and 
conclusions. Up to day, many Authors have presented their inspiring elabora-
tions concerning important themes in the area of international and local Finan-
ce & Accounting.

As you know, a growing number of problems and challenges of modern 
world, has also an economic and financial dimension. This requires strong 
scientific support from us – scientists. We face the public expectations.

An effective way to be more helpful to the Society and Economy is advanced 
Science based also on the international scientific co-operation.

Also in this edition we continue our Mission to strengthen scientific collabo-
ration between scientists across the Countries and Universities.

Editor in Chief
Professor Leszek DZIAWGO