Publication of Issues

The journal Contabilidad y Negocios is a semi-annual scientific publication that edits and publishes regular issues in June and November, in accordance with its editorial calendar and the institutional policies of the Academic Department of Accounting Sciences at the Pontificia Universidad Católica del Perú.

Currently, the journal prioritizes the publication of regular issues, which are formed through an open and permanent call for papers throughout the year. Received manuscripts are evaluated through an external peer-review process under a double-blind modality. Publication is determined by considering the submission date, evaluation reports, and the satisfactory resolution of observations made by the reviewers.

Regarding the publication of special issues or supplements, the journal considers this possibility on an exceptional basis, provided that such editions align with the journal's focus, scope, and research lines, and contribute significantly to the academic debate in the fields of accounting, social, and business sciences. In such cases, manuscripts included in special issues or supplements are subject to the same editorial, ethical, and peer-review criteria as regular issues, without exception.

The decision to open special issues or supplements rests with the Editorial Committee, which evaluates the thematic relevance, academic coherence, and editorial viability of such initiatives. This ensures, at all times, compliance with the journal's scientific and editorial quality standards.