Review guides

Manuscript Management and Evaluation Policies and Procedures

The journal Contabilidad y Negocios has clearly defined editorial and public-access policies and procedures for the management, evaluation, and decision-making regarding received manuscripts, which are available on its institutional website.

All manuscripts submitted to the journal are managed through the Open Journal Systems (OJS) platform, which guarantees a structured, traceable, and transparent editorial process from the receipt of the manuscript to the final publication decision.

Peer Review Policy

The journal applies an external peer-review process under a double-blind modality, which safeguards the anonymity of both authors and evaluators. Each manuscript is evaluated by two external specialist reviewers in the corresponding thematic area, who issue independent reports.

During the evaluation process, reviewers consider criteria such as:

  • Originality and relevance of the topic addressed.

  • Validity and timeliness of the research line.

  • Methodological quality and rigor.

  • Coherence, clarity, and organization of the content.

  • Proper and updated use of bibliographic references.

In case of a discrepancy between the reports of the two evaluators (when one recommends publication and the other rejects it), the Editorial Committee appoints a third reviewer to issue a deciding opinion. You may review the Reviewer Evaluation Form.

Editorial Decision and Correction Process

A manuscript is only considered accepted for publication once:

  • A favorable evaluation has been obtained from the reviewers, and

  • The author(s) have satisfactorily carried out the requested corrections or have technically substantiated those observations that were not incorporated.

To this end, authors must submit, along with the corrected version of the manuscript, the correction and response form for the evaluation process, detailing the attention given to each observation made by the reviewers. The aforementioned form is available at the following link: Correction and Response Form for the Evaluation Process.

Other Editorial Policies Related to Evaluation

Additionally, the journal establishes that:

  • All manuscripts must be original and unpublished and not be under simultaneous evaluation in other journals.

  • Submitted works are subject to similarity detection through anti-plagiarism software (iThenticate).

  • The journal does not charge fees for the submission or publication of manuscripts.

  • The manuscript reception process is open throughout the year, and publication considers the submission date, evaluation reports, and the resolution of observations by the authors.

The manuscript will only be considered accepted once the author(s), having received a positive review from the evaluators, have made the relevant corrections or have provided arguments in cases where they did not. For this purpose, they must submit it along with the corrected version of their manuscript.