Submissions

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Author Guidelines

Contabilidad y Negocios is a journal committed to the development and spread of scientific knowledge. It receives contributions on the areas related to the lines of research promoted by the  Academic Department of Accounting Sciences of Pontificia Universidad Católica del Perú: Administration, Current Affairs on Accounting, Management Accounting, Auditing, Banking and Finance, and Business Ethics.

The ultimate goal of Contabilidad y Negocios is becoming a global reference point for the reflection and spread of scientific knowledge of the mentioned areas.

Works must be original and unpublished and must not be aimed to be published in another journal. Authors must submit their works directly to the virtual platform of the journal after creating an author account with institutional email, for tracking the manuscript publication.

After an initial review process, it is determined whether the manuscript meets the journal’s guidelines. If so, it will be peer-reviewed with two referees specialized on the involved areas covered in the manuscript. In case the opinion of both referees diverges (one approves the publication and the other rejects it), the Editorial Committee will appoint a third referee for a deciding vote.

The call for and reception of manuscripts are open all year long and are published based on the date it was delivered by the authors, the reports of reviewing peers, and the correction of observations by the authors as the case may be.

Proposed manuscripts for publication must meet the following general guidelines:

  • Microsoft Word document
  • Format A4, 1.5 spacing, Arial 11
  • a Abstract (approximately 200 words, following the IMRyD structure: problem, objective, theoretical framework, methodology, results, and discussion), four (4) keywords, and a title in Spanish, English, and Portuguese.
  • All manuscripts submitted to the Revista Contabilidad y Negocios journal will be screened for similarity using iThenticate, with a maximum acceptable similarity percentage of 20%.
  • Submissions must consist of two files: (1) the author’s data file and (2) the fully anonymized manuscript.
  • All co-authors must be registered in OJS with their full names, institutional email addresses, affiliations (organization and country), and ORCID identifiers.
  • Citations and bibliographic references must be formatted according to the guidelines of the American Psychological Association, APA 7th edition.
  • Bibliographic references must meet the following requirements: a minimum of 30 references; more than 50% published within the last 5 years; at least 80% indexed in Scopus, Web of Science, or SciELO. Undergraduate theses and final course projects are not accepted as sources.

Contabilidad y Negocios is an academic publication edited every six months, and issues are published in June and November. Therefore, editions can be released Ahead of print.

Submission Preparation Checklist

All submissions must meet the following requirements.

  • The manuscript has a maximum of 5 authors.
  • The manuscript complies with the ethical guidelines established in the Ethical Standards for authors section.
  • This work is original and unpublished, and has not been published or submitted for review in any other journal.
  • All co-authors are registered in OJS with their full names, institutional email addresses, affiliations (organization and country), and ORCID identifiers.
  • The manuscript includes an abstract (approximately 200 words, IMRyD format), four keywords, and a title in Spanish, English, and Portuguese.
  • There are at least 30 references; more than 50% were published within the last 5 years, and at least 80% are indexed in Scopus, Web of Science, or SciELO.
  • Undergraduate theses and final projects are not included as references; citations and references follow APA style, 7th edition, with a DOI or link when the source provides one.
  • The submission includes two files: (1) the author's data file with the AI usage declaration and (2) the fully anonymized manuscript, in Microsoft Word (A4, 1.5 line spacing, 11-point Arial).

Privacy Statement

The names and email addresses included in this journal will be used exclusively for the purposes declared by this journal and will not be available for any other purposes or person.