INTRODUCTION

Dear	Readers	and	Authors,

A	positive	change	has	been	made.

The	“Copernican	Journal	of	Finance	&	Accounting”	is	just	changing	its	

frequency	from	biannual	to	quarterly.	The	reason	for	this	change	is	very	sim-

ple.	We	would	like	to	meet	the	growing	expectations	of	scientific	circles.	The	

demand	for	inspiring	scientific	articles	is	really	remarkable.	From	now,	we	will	

offer	valuable	elaborations	more	often	to	all	of	you.

Also,	the	growing	international	scope	of	scientific	co-operation	by	means	

of	our	Journal	is	respectable.	We	are	still	open	for	scientists	from	all	countries	

and	universities	who	meet	the	quality	requirements	of	our	Journal.	

In	modern	Economy	and	Economics	there	are	a	lot	of	challenges,	and	sub-

jects	for	our	articles,	with	absolute	certainty,	will	never	run	out.

We	invite	you	to	read	and	write.

Editor	in	Chief

Professor	Leszek	DZIAWGO