Principles for publishing in „Kontrola Państwowa” *

1. For publication, we accept scientific reviews and manuscripts dedicated to the journal’s scope - auditing and similar. No fees nor charges are required for manuscript processing and publishing in our journal. 
2. We do not accept articles that have been published in other periodicals.
3. All articles are subject to peer-review process. For the academic evaluation of each manuscript, the Editorial Team appoints at least two independent reviewers from among the Members of the Editorial Committee. Manuscripts are published only after they have been positively reviewed, in accordance with the criteria adopted for the journal: importance of the topic and its compliance with the journal’s scope; innovative approach to the issue discussed; factual and content value. We expect authors to participate in peer review process - the prerequisite for publication is to take into account the comments and amendments suggested by the reviewers.
4. The reviewers are the members of the Editorial Committee (the list of the reviewers is in the Section „Editorial Committee” and in every paper issue on page 2). In accordance with the double-blind review process, the authors and the reviewers do not know their identity. For more information on the review process please refer to  COPE’s Ethical Guidelines for Peer Reviewers as we have chosen to follow it.
   We do not appoint as reviewers any persons who report directly to the author(s) of the manuscript or are in any other direct personal or professional relations with them to the extent that might result in conflict of interests.
   Submissions are always treated confidentially prior to their publication.
5. We pay close attention to authenticity of articles and to transparency of information on those who contributed to their development, with regard to content or financing (i.e. domestic or international grants, subsidies from foundations, associations or commercial institutions). Authors who provide their texts for potential publication are expected to reveal all potential contributions by other persons, and to submit a written declaration that the article they submit is original. In case of co-authorship, we require to state the percentages which individual authors contributed to the publication. Authors should provide a list of references.
6. All cases of ghostwriting or guest authorship will be revealed and the entities with which the author has professional relations will be informed thereof. We do not tolerate plagiarism. Manuscripts containing suspected plagiarism will be rejected. If plagiarism is discovered post-publication, we will follow COPE's Retraction guidelines. We expect our readers, reviewers and editors to raise any suspicions of plagiarism, either by contacting the relevant editor or by emailing kpred@nik.gov.pl.
   If an author is found to have made an error, our journal will issue a corrigendum. If we make an error, we will issue an erratum.
7. The articles in ”Kontrola Państwowa” are published on the basis of publishing agreements with authors, where all copyright law issues are regulated. Reprinting is only possible with consent of the Editorial Team.
8. The authenticity of the publication is checked by a plagiarism detection tool.

* Principles for publication are compliant with COPE’s Principles of Transparency and Best Practice in Scholarly Publishing and the requirements of the Ministry of Education and Science (MEiN).

Developing materials for publication

1. Please send articles via electronic mail at: kpred@nik.gov.pl in a Word file, or provide them on another electronic data carrier. Articles, including tables and illustrations, should not be longer than 16 pages - 34 lines, 2.5 cm margin, 1.5 leading. Articles should be accompanied by brief summaries in Polish, key words and bibliography comprising books and articles presented in the following order: for magazines - the surname and name of the author (authors), year, title of the article (in quotation marks), name of the magazine (italics), number of issue and pages on which the article has been published; for books - please give the surname and name of the author (authors) of the publication, year of publication, if needed - title of the chapter (italics), title of the book (italics), numbers of pages, place of publication and name of the publishing house.
2. Footnotes should be placed at the bottom of the page, in accordance with the principles binding for our periodical; they should contain current bibliography.
3. Potential illustrations and graphs should be sent in separate files, and values should be given allowing for preparing the given graphic item in accordance with the dummy of „Kontrola Państwowa”. We do not publish infographics.
4. The authors who send their articles should give their data: name and surname, degree, address for correspondence, e-mail address, phone number of fax number.
5. The editorial team is entitled to introduce necessary abbreviations, editorial corrections and other changes to the materials received, in accordance with the requirements of the magazine.
6. The editorial team does not return the materials that have not been ordered.