Author guidelines

Contabilidad y Negocios has established the following editorial info for authors, and for the evaluation of manuscripts:

Likewise, the Open Access policies and the CRedit Taxonomy are indicated:

The selected and published manuscripts must be original and unpublished and about scientific matters from the areas related to the lines of research promoted by the  Academic Department of Accounting Sciences of Pontificia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.

Works must be original and must not be intended to be published in another journal. Authors take exclusive responsibility for the content of the articles published in journal Contabilidad y Negocios by Pontificia Universidad Católica del Perú.

Manuscripts are accepted in Spanish, English, and Portuguese.

The formats of contributions that are received by Contabilidad y Negocios include:

  1. Papers
  2. Case studies
  3. Essays
  4. Book reviews

Types of manuscripts – Information for authors

Contabilidad y Negocios will receive works from 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 types of original manuscripts are indicated below:

1.-      Papers: Document detailing the results of experimental or theoretical scientific research projects in the field of accounting, financial and business sciences. The minimum structure requirements are: (1) Abstract, (2) Introduction, (3) Methodology, (4) Results, (5) Discussion and (6) References. Length: 6000 words maximum.

2.-      Case study: Document detailing the results of only one individual or minimum group, generally within the qualitative scope, for the entrepreneurial or business sector. The minimum structure requirements are: (1) Abstract, (2) Introduction, (3) Background, (4) Concepts and Method, (5) Results, (6) Discussion and (7) References. Field notes (study unit data) supporting the study must be submitted in a different document. Length: 5000 words maximum.

3.-      Essays: Brief manuscript in which the author expresses his idea, criticism, or point of view about data or objective information on accounting, financial and business sciences. The minimum structure requirements are: (1) Abstract, (2) Introduction, (3) Body, (4) Conclusions and (5) Sources. Length: 6000 words maximum.

4.-      Book review: Document including information and critical opinion on current academic books on accounting, financial and business sciences. The length of the review must not exceed 3000 words.

Important Note: 

The journal does not accept systematic literature reviews (SLR). Should your work have such approach, we suggest redirecting it as a critique essay under the guidelines indicated in item 3.

Authors must use the Journal’s Manual of Style as a guide.

Authors must submit the reviews directly through the journal’s virtual platform after registering as an author for the review assessment and publication in the subsequent issues of the journal.

The manuscript must include the following information: Full names, institutional email, academic affiliation (organization and country), and ORCID ID.

After the manuscript is reviewed, it is determined whether it meets the journal guidelines. If so, it will be reviewed by blind referees of the corresponding area, and if observations are made, they must be corrected by the authors.

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.

Manual of Style

Proposed manuscripts for publication must meet the following general guidelines:

General Format

  • Microsoft Word document.
  • Format A4, 1.5 spacing, Arial 11.

Abstract and Keywords

  • Abstract (200 words approximately), keywords (4) and title in Spanish, English and Portuguese.
  • The length of the summary or abstract must be 200 words (referential but not determining length). The total content of the manuscript must be concisely and concretely explained in order to attain a descriptive and/or informative nature (the problem, objective, theoretical framework or theories, applied methodological design, results and discussion must be indicated).
  • Keywords must be four (4) on average and in the three (3) required languages.

Bibliographic References

References are one of the principal scientific quality criteria of the journal. Within the framework of indexation and quartile improvement process developed by Contabilidad y Negocios, the following standards -aligned with those from journals with high international impact- are applied:

  • The manuscript must have a minimum of 30 bibliographic references.
  • More than 50% of references must be no older than 5 years.
  • At least 80% of total references must belong to publications indexed in Scopus, Web of Science or SciELO.
  • No undergraduate theses or end-of-course papers are accepted as reference sources since most of them are not indexed in databases recognized by the journal.
  • Self-citation should be avoided. References must reflect a wide and diverse academic conversation. The constant use of own works is regarded negatively by international indexation bases and may affect the scientific rigor assessment of the manuscript.
  • References must evidence a diverse academic conversation, not focusing on one or few authors. The manuscript is expected to dialogue with a variety of voices in the field.
  • All citations and references must follow 2021 APA standards – 7th edition. As to authors’ last names, only the paternal last name is provided except for compound last names (e.g. Garcia-Marquez).

Similarity Detection

  • All manuscripts will be checked by software iThenticate. The maximum accepted similarity percentage is 20%.

Manuscript Submission

Required Files

Authors must include two files when submitting their manuscripts through OJS platform:

  1. File with author’s information: document including the manuscript title and complete information of the authors: complete name, institutional email, academic affiliation (organization and country) and ORCID ID.
  2. Anonymized manuscript: complete version of the manuscript with no information that may identify the authors (no cover, no names, no affiliations, no thank-you notes that may reveal their identity). This file will be under double-blind review.

Author Registration in OJS

Before the manuscript is submitted, all authors must be registered as co-authors in OJS platform. This does not necessarily imply that every author will have their own account, it means that those who submit the manuscript will include them correctly before the submission is completed.

Submission preparation checklist

As part of the submission process, authors are required to check off their submission's compliance with all the following items. Submissions that do not adhere to these guidelines may be returned to authors.

1.- The manuscript has not been previously published or submitted to another journal (or an explanation has been provided in Comments to the editor).

2.- The manuscript file is in Microsoft Word format, size A4, 1.5 line spacing, font Arial 11.

3.- Web addresses (DOI links) have been added for references.

4.- Two files have been sent: the anonymized manuscript and a separate document with the complete information of all the authors.

5.- All authors are registered as co-authors in OJS platform before sending the information.

6.- The manuscript has a minimum of 30 references, 50% of which are no older than 5 years and at least 80% are indexed in Scopus, Web of Science or SciELO.

7.- References do not include undergraduate theses or end-of-course papers, reflect a diverse academic conversation and avoid the constant use of self-citations.

8.- Citations and references follow 2021 APA format – 7th edition.