Open Access policies
Contabilidad y Negocios publishes original and unpublished texts in the open access mode, which are openly available free-of-charge starting from the first issue of the journal.
No charges are applied for the submission or processing of contributions.
The author/co-authors consent for PUCP publishing the journal Contabilidad y Negocios under their ownership (which includes his/their “manuscript”), under Creative Commons Attribution 4.0 International (CC BY 4.0). Such license allows others to distribute, mix, adjust and build upon the material for any purpose, even commercially, provided the authorship of the original creation is recognized.
The author/co-authors hold copyright on the manuscript.
In case the author/co-authors wish to re-edit the accepted text, they must indicate the original publication date in Contabilidad y Negocios and notify the journal editor of such re-editing.





