About the Journal

ISSN: 1992-1896  
e-ISSN: 2221-724X 

Approach and Scope

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. Hence, it receives contributions from other disciplines with comparative approaches from a historical view and from regional diversities.

Journal History

Contabilidad y Negocios is the scientific journal of the Academic Department of Accounting Sciences of Pontificia Universidad Católica del Perú.

The first issue was published in 2006 under the Editorial Direction of Óscar Díaz Becerra, who held that position until December 2021. As of 2022, the Editorial Direction is under the lead of Doctor Emerson Toledo Concha.

Since the beginning and throughout the years, the journal has covered various fields like Current Affairs on Accounting, Auditing, Taxation, Banking and Finance, Costs, Management Accounting, Governmental Accounting, Business Strategy, Corporate Social Responsibility, Professional Ethics, Administration, Technology, Education, Economy, and Case Studies. This has led to the increased number of published manuscripts, which contributes to the consolidation of the journal as a space for reflection and spread of scientific knowledge.

Periodicity

Contabilidad y Negocios is an academic publication edited every six months, and issues are published in June and November.

Journal Sponsorship

Pontificia Universidad Católica del Perú - Academic Department of Accounting Sciences.