Authors

Every person who proposes his own manuscript must not commit any of the following misconducts. 

1.- Multiple Proposal

No person proposing a manuscript to Contabilidad y Negocios must have disclosed any version of such manuscript to any other means or must disclose it until it has been effectively published or until the non-publication letter has been received by the Editorial Team. This misconduct applies not only to identical versions but also to extended or partial versions of the manuscript, whether through the use of textual or paraphrased fragments or translations intended to be submitted as original manuscripts. 

2.- Biased Withdrawal of Manuscripts

This misconduct occurs when the author arbitrarily withdraws a manuscript from the journal once the editorial process has already started.

3.- Unawareness of the right of first publication

This occurs when the author of a manuscript published in journal Contabilidad y Negocios does not concede the right of first publication in subsequent republication.

4.- Journal’s name misuse

This occurs when authors proposing a manuscript to journal Contabilidad y Negocios submit it as effectively published, publicly available, or state that it must be published in the journal without the acceptance letter. The name of the journal could be publicly used only in those manuscripts that have been expressly accepted for publication. 

5.- Background omission

In order to prevent this misconduct, the author must inform, during the manuscript submission, if the manuscript was in a preprint repository, if it was presented in a conference or talk, if it was obtained from a research project or professional relation, etc.

6.- False information of the author or the manuscript

This occurs when false information like funding, institutional memberships, academic degrees, and others are included in a proposed manuscript.

7.- Omission of conflict-of-interest statement

Real or potential, direct or indirect, financial or non-financial conflicts of interest that jeopardize the objectiveness of the manuscript content must be honestly and clearly declared in good time by the authors who are willing to propose a manuscript. This includes the funding received for the elaboration of the manuscript.

8.- Offense management

Offenses are not considered academic elements and are not compatible with the objective and respectful treatment expected from authors. This also applies to the manner authors treat and communicate with people related to the journal. 

9.- Impact on third parties’ rights

This occurs when a manuscript, or fragments of such manuscript, was elaborated violating copyright or third parties’ rights. 

10.- Violation of duties on research with human beings

This is an ethical misconduct by the author if a manuscript is submitted based on any research involving human beings, failing to comply with the Declaration of Helsinki, especially when it comes to informed consent.

11.- Breach on the manuscript’s authorship

The journal acknowledges authors who make a substantial contribution in the creation of the manuscript, whether it contributes to its conceptualization, methodology, software, validation, formal analysis, research, resources, data curation, original draft, writing, review, and edition, visualization, supervision, project management, or fund acquisition. Violations to the rule include: 

11.1.- Omission of co-author consent

This ethical misconduct occurs when a proposed manuscript does not have the consent of any of the co-authors. Such consent must apply to the first version sent to the journal and to the subsequent modifications that the manuscript may have throughout the editorial process. 

11.1.1.- Authorship dispute

People who consider they must be included as authors in a proposed manuscript or in a manuscript published in the journal, must demand such attribution of credit to those holding authorship. In case no answer or reasonable justification is provided by authorship holders, members of the editorial team must be informed so that the dispute can be resolved.

In addition, if to resolve this dispute an author must be changed or withdrawn, regardless of the fact that the manuscript was published or not, the pertinent organization chart of the Committee on Publication Ethics (COPE) will be taken as reference. On the other hand, if the dispute follows the state channel, Contabilidad y Negocios will accept the decision taken by the competent copyright authority without detriment to the previous decisions taken by the journal regarding the conflict, which shall be in harmony with the state decision once it is determined. 

11.1.2.- Authorship dispute regarding author order

Disputes regarding author order must be resolved by the people indicated as such, considering the level of contribution in manuscript elaboration assumed by each author. In this regard, placing authors with lower contribution in the manuscript elaboration in a preeminent order will be considered an ethical misconduct. 

11.1.3.- Authorship change

If those responsible for a proposed manuscript need to make changes on authorship, this must be stringently justified under the journal’s authorship definition. The reason is because changing a proposed manuscript authorship implies sufficient evidence to suggest any authorship violation. In such case, the editorial team will act in accordance with the pertinent COPE organization charts. 

12.- Excessive self-citation

The journal will make an ethical claim when the person responsible for the manuscript authorship includes excessive cites of sources of their own. Such citations will be considered pertinent if they undoubtedly contribute to the content of the paper and are justified, as in the case of a limited research, except for the works of the author himself.

The journal will only consider acceptable author’s self-citation up to 10% of the manuscript in a proper, necessary, and proportional manner.

13.- Duplicate publication

Duplicate publication occurs when an author reuses content from their own work, whether they are published or publicly available, regardless of the means, in a manuscript proposed to Contabilidad y Negocios, without duly indicating citations. The modalities of this ethical misconduct include: 

13.1.- Textual duplicate publication

This occurs when textual parts of previous works from the author are used in a new manuscript without the corresponding citation. 

13.2.- Duplicate publication via paraphrase

This occurs when fragments of previous works from the author are paraphrased in a new manuscript without citations. 

13.3.- Duplicate publication through translation

The two modalities previously mentioned also occur when translated fragments of previous works are reused without citations. 

13.4.- Co-authors’ duplicate publication

For manuscripts elaborated by co-authors, duplicate publication includes works signed by every person responsible for the authorship or one of them. This violation applies to all modalities previously described. 

13.5.- Duplicate publication – conferences and published presentations

For conferences or presentations published in conference annals or similar publications, and to avoid committing this violation, those proposing a manuscript to the journal must include a foot note indicating such background and add substantially new content to the manuscript which must be adapted to the format of an academic research manuscript. Also, the withdrawal of the manuscript content from the conference web site or where it is published must be required, the corresponding abstract being the only fragment that may be kept.

Therefore, if the content of a proposed manuscript duplicates a previous work (conferences, presentations, talks, reports for degree granting, etc.), such manuscript must not be proposed.

14.- Plagiarism

This occurs when an author presents as their own all or some original elements included in any work owned by another person, group of people, or institution, identified or not, and contained in any means. Hence, it is essential that authors adequately include citations of every kind of works mentioned in the text and indicate them in the bibliography.

Plagiarism occurs under the modalities indicated below: 

14.1.- Verbatim plagiarism

This means totally or partially copying someone else’s work without properly citing with quotation marks or without using indentation, as required, in the proposed manuscript. 

14.2.- Paraphrasing plagiarism

This means someone else’s work is paraphrased without being properly cited in the proposed manuscript. 

14.3.- Improper paraphrasing

This means paraphrasing someone else’s work by modifying just certain words, changing the order of ideas, or following the structure of arguments, among other forms, even when the author of the original source is cited. This constitutes an ethical violation since by paraphrasing, the content appears to have been created by the manuscript’s author, but it actually is a literal citation that needs quotations or indentations, as the case might be. 

14.4.- Plagiarism and citations

This occurs when the author copies in-text citations or paraphrasing used in another work. 

14.5.- Plagiarism of structure

This means the proposed manuscript has quite similar layout and writing style to someone else’s work. 

14.6.- Plagiarism of images, charts, or graphics

Every image, chart, or graphic must appropriately indicate the source; otherwise, it will be considered plagiarism. 

14.7.- Translation plagiarism

The modalities previously described can be considered a misconduct when someone else’s work is translated to be used in the manuscript without citing the original author appropriately.

15.- Data or source fabrication

This is an ethical violation when works, data or the like are made up in order to be used in a manuscript. This also occurs when the name of a real author is mentioned without the source, which makes it difficult to prove it existence.

16.- Barriers to research collaboration

Authors are committed to provide all the information needed to identify the occurrence of any ethical violation. In this regard, obstructing research tasks or taking reprisal against those who make the complaint will be considered a violation to these standards. In addition, evading and eluding responsibilities are also considered barriers, for example, the inappropriate withdrawal of a manuscript in the middle of an alleged ethical violation.