IntroductIon Dear Readers and Authors, It is a truism to say that the New Year gives new possibilities. However, in a dy- namically developing environment, there are changes that create problems but also create opportunities. Contemporary finance and the economy are un- doubtedly areas full of challenges. We are happy to present to you the first issue of 2018 of the scientific quarterly, Copernican Journal of Finance & Accounting, in which scientists from different universities present themes related to the various challenges of contemporary finances. You can find articles about public finance and self-government units, and about the role of corporate accounting in strategic decision-making. The bank- ing sector and their corporate social responsibility as well as individual inves- tors on the financial market are the matters covered in this issue too. As always we would like to give special thanks to the Authors, Reviewers, Members of the Scientific Council and the Editorial Team for their especially valuable contribution to the development of the journal. Invariably we encourage you to read, present and exchange ideas and the results and conclusions of your research in our Copernican Journal of Finance & Accounting. Yours sincerely, Executive Editor, Dorota Krupa, Ph.D.