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The selected and published manuscripts must be original and unpublished and about scientific matters from the areas related to the lines of research promoted by the Academic Department of Accounting Sciences of Pontificia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:
- Papers
- Case studies
- Essays
- 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.
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:
- Microsoft Word document.
- Format A4, 1.5 spacing, Arial 11.
- 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.
- All manuscripts submitted to Contabilidad y Negocios will undergo Turnitin plagiarism checker.
- Citations and references must be properly specified according to the guidelines of the American Psychological Association, APA Style Guide 2021 – 7th (seventh) edition.
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 request has not been previously published or has not been submitted to another journal (or an explanation in Comments to the Editor has been provided).
2.- The submitted file is in Microsoft Word format.
3.- Web addresses (DOI links) have been added for references.
4.- The size of the document is A4, with 1.5 spacing, font Arial 11.
5.- The text meets the bibliographic and style requirements indicated in the Authors’ Guidelines.
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