Guidelines for authors
The publishing policy of the journal Cuadernos de Contabilidad states it will predominantly include unpublished works and those derived from research projects duly registered before a recognized institution. However, each issue may include up to two works not derived from research projects provided they are unpublished, pertinent and adjusted to the thematic identity of the journal. In any case, all manuscripts received will be subjected to the same evaluation and refereeing conditions.
The journal considers scientific articles or those derived from research projects that have been classified as type 1, 2 and 3 by the National Bibliographic Index, Publindex, in the document named "The permanent indexation service of Colombian Scientific and Technical journals" (December, 2003)
- Scientific and technical research article. Document, which presents in detail, the original results of completed research projects. Its structure generally contains four important sections: introduction, methodology, results and conclusions.
- Reflection articles. Document, which presents the results of a completed research from the author's analytical, interpretative, or critical perspective, regarding a specific subject, referencing original sources.
- Review articles. A document resulting from a completed research in a field of science or technology, in which published or non-published research results are systematized and integrated, to account development advances and tendencies. It is characterized by presenting a meticulous bibliographic review of at least 50 references.
Other documents providing a valuable contribution to the academia will -at the Editorial Committee's discretion- also be considered, they must pertain to the accounting sciences or contribute to them when produced by other disciplines.
Articles may be written in English, French, German, Portuguese or Italian, nevertheless, with its submittal, the author authorizes the translation of the work to Spanish should its publication be accepted.
The author must send article at any time during the year, but in compliance with closing dates stipulated for article receipt. Articles must be submitted on a CD-ROM, labeled with the title of work and author's name, or via e-mail to: firstname.lastname@example.org.
At the time of submittal, author must state that the work has not been previously published nor has it been presented to a publication other than Cuadernos de Contabilidad.
Along with the information sent, the author will include an additional file, which indicates the following:
- Author(s) name and last name (in the order it is to appear).
- Each author(s) principal institutional association.
- Updated resume including address, city, telephone, e-mail address and date of birth.
- Information regarding the project, which originated submitted work. This information should include: project name, justification, entity before which the project is registered and its code, if applicable.
- Transfer of Rights form attached hereto.
When including figures and/or tables, the author should include original formats in which they were created (Excel, PowerPoint, etc.). Photographs must be submitted as individual .tiff, .jpg or .bmp, files of a 330-ppi resolution. The location of these charts and graphs should be specified in the text.
Journal directives will acknowledge receipt of the works within a period no greater than 10 working days; in no case will the original manuscripts be returned. The submittal of an article does not compel Cuadernos de Contabilidad to publish it. Moreover, the journal is authorized to perform minor changes to the work to guarantee the quality of its publication.
Conditions of assessment
Items sent by the authors are preliminarily reviewed by the editor of the publication, in light of the magazine's editorial policy and the requirements set forth in the guidelines for authors. If an item does not meet this first review it will be returned to the author for its adjustment and subsequent re-submittal. The editor will send items that meet these conditions to the respective referees (national and international experts, members of the same area of knowledge developed in each document) for evaluation. During the review process, the manuscript is a confidential and undisclosed document. The journal will inform the authors of the process progress through biweekly emails.
The evaluation process is a "double-blind review" given that the referees are anonymous and in turn they do not know the names of the authors. Feedback from expert reviewers regarding the articles will be disclosed to the authors 3 days after the last arbitration is received.
A report compiled by the editor, based on the concepts expressed by the referees will be used by the Editorial Committee to fulfill its responsibility and issue the final decision concerning the acceptance or rejection of the manuscript. The author(s) will be notified of the evaluators' feedback, he/she/they must attend to the observations made within the time provided by the publisher. In addition, within the time allotted by the Editor, he/she/they must address the notes resulting from the "style correction".
Documents submitted by the author are understood to be original and unpublished. It will also be understood that they are not currently under consideration for publication elsewhere.
Therefore, with the submittal of the article, the author expressly states that:
- The article submitted has not been published nor is it being evaluated for publication by another journal.
- A previous version has not been published as a working paper (or" gray literature") or on a website and in if accepted for publication, it will be removed from the website(s) where only its title, abstract, keywords and an indication of its publication in the journal shall remain.
- All the authors are aware and in agreement with its content.
- The author transfers the rights of publication to the journal Cuadernos de Contabilidad to publish the work in print and online.
Guidelines for submitting articles
Title: The title should be concise concerning the main topic; it must identify the actual variables or theoretical issues under investigation and the relationship between them.
- The abstract should be between 100 and 200 words, proportional to the size of the article, that is, shorter articles will require a shorter abstract, while extensive articles will require abstracts fulfilling the maximum word limit.
- Must be written in third person, present tense.
- Its objective is to accurately reflect the contents of the article; therefore, it should provide the key elements accurately and concisely so that readers can understand the topic of the article.
- It should not contain: tables, figures or references.
- It contains the purpose of the study (questions answered, the main subject matter, scope of review, depending on article type), assumed framework or theoretical perspective, methodology employed, conclusions, repercussions and future lines of research.
Keywords: Pertain to the theme developed in the paper, the object of study and the most important concepts covered in it. Ranging from 4 to 7 words.
- Should be between 4.000 and 12.000 words.
- If the report of original research, it must reflect the process phases of research presented in the following stages: introduction, method (subsections: participants or subjects/samples, tools and/or instruments and procedure), results and discussion. The components of both theoretical articles and reviews are ordered by their interrelationship.
- The first page(s) of the article must contain the following information:
Data regarding the nature of the article will be indicated in a footnote; an asterisk (*) should be paced immediately after the article title. It must be specified whether the article is a product of original research -article in scientific and technological research, reflection article or review article-, case report, or subject review, among others. Should it be the result of research, the following must be specified: the project title, financing entity, date of execution and registration code.
Author information will be indicated in a footnote; a double asterisk (**) will be placed immediately after author(s)' name(s). It must include the following information:
- Author(s) name(s).
- At least one classification code in line with the classification system of the Journal of Economic Literature (JEL Classification), according to the corresponding thematic, in accordance with the codes established for international searches of bibliographic production (codes should be specific and not exceed 3). This classification can be found at http://www.aeaweb.org/journal/jel_class_system.html.
The document should always begin with a section "I. Introduction", in which details of the purpose of the paper, motivations, methodology and findings, are presented. Both the abstract and the introduction should be written in non-technical language, sufficiently clear so an informed reader may understand the contribution of the article.
An asterisk in the introduction will indicate any clarification concerning the work (nature, acknowledgements, contributors, etc.); it will refer the reader to a footnote.
Insert within the text any tables and figures (graphs, charts, drawings, photographs, etc.), along with the means used for their production (even if own). Use tables for numerical data and charts for non-numeric data. Number all tables and charts with Arabic numerals in the order they are first mentioned in the text (include the word Table or Chart followed by the consecutive number which corresponds to it, left aligned, above it), double-space, then type the title of the table or chart, which should be brief but clear and explanatory, notes relating to the tables or charts are placed under them. Figures: The word Figure should appear at the bottom of the figure, the consecutive number that corresponds to it (taking into account the order they are first mentioned in the text) and a brief, descriptive phrase (which serves both as explanation and title of the figure).
To present elaborate equations, start a new line double-spaced above and below the equation. The subscripts and superscripts should be properly located.
Abbreviations. Spell out the term to be abbreviated the first time it appears in the text immediately followed by its abbreviation in parenthesis.
To enable the anonymous review of the article, the author should not identify him or herself directly or indirectly within the text of the article.
Write out numbers one through ten, except when used in tables or lists, and when used as mathematical, statistical, scientific or technical units, as well as distances, weights and measurements. For example: three days, 3 miles, and 30 years.
Reserve the use of footnotes only for descriptive and explanatory notes and number them consecutively. They should not be used for references as these will go into the main text.
- Authors' names.
- Institutional affiliations (employing organization, title, research group or research center associated with).
- Profession, occupation and educational level.
- Author's e-mail address.
Citations will utilize the parenthetical system, for that reason, always provide the author's last name, year of publication and the pages corresponding to the quoted text, in parentheses and include the complete reference in the reference list.
- Use citations in the text as follows: author's last name and date in parenthesis. For example (Guillen, 1991), two authors (Guillen & Jones, 1995), more than two authors (Guillen et al. 1999). A citation with more than one source (Guillen, 1991; Jones, 1995); two or more works by the same author (Guillen 1991, 1995).
- Use a "p." before cited page number, for example (Guillen 1991, p. 112).
- When the reference list contains more than one work by the same author published in the same year, the suffix a, b, will follow the year in the citation text: For example. (Guillen 1995a) or (Guillen 1991a; Jones 1995b).
- If the name of the author is mentioned within he text, it is not necessary to repeat it in the citation: For example: "Guillen (1991, p. 112) indicates..."
- To cite institutional works use acronyms or short titles, for example, (AAA, ASOBAT, 1955) (AICPA Cohen Commission Report 1977). For brevity, the name of the institution can be used, for example. (ICAEW The Corporate Report, 1975).
- Citation length
- Short or brief citations. Citations containing less than 40 words must be incorporated within the text and enclosed in double quotes.
- Present them in a block without quotation marks. Do not use single spacing. Indent from five to seven spaces from the left margin, without the normal opening paragraph indentation.
Cuadernos de Contabilidad employs the citation system recommended by American Psychological Association (APA). Note:
- Arrange the references alphabetically by the first author's last name or the name of the institution and then by date.
- The date of publication must appear after the author's name.
- The titles of scientific journals must not be abbreviated.
- Letters after the date must differentiate multiple works by the same author in the same year.
- Depending on each case, you must use the following abbreviations: (ed.) when the author is an editor; (dir.) when the author is the director of the collection of texts compiled in one or more volumes; (comp.) when the author is the compiler of the texts edited; and (coord) when the author is the coordinator of the publication of several texts edited in a collection. To pluralize them, simply add an "s".
List only sources cited in the article, following these general patterns:
- Book: Last name, Name (year). Title. City: Publishing house.
- Chapter of a book: Last name, Name. Article title. In Book title (pages corresponding to the article). City: Publishing house.
- Essay within compilations: Last names, Name (year). Essay title. In: Name, Last name (eds.) / (comps.), Book title (range of pages cited). City: Publishing house.
- Journal articles: Last name, Name (year). Title of article. Journal names, volume (number), range of pages cited.
- Periodical articles: Last name, Name. (Year, day of the month). Title of article. Periodical name, page.
- Lectures and releases at conferences: Last name, Name (year). Title of lecture or release. In Name, Last name (Ed.), Title (range of pages cited). City: Publishing house.
- Conferences: Last name, Name (year, month). Title. Document presented in... City, Country.
- Published reports: Last name, Name (years, Title. City: Entity responsible, No. of pages).
- Unpublished thesis: Last name, Name (year). Title. Unpublished thesis. Institution. Faculty, City.
- Unpublished reports: Last name, Name (year). Title. Unpublished manuscript.
- Internet: Last name, Name (year). Title. Retrieved the day of the month of the year, e-mail address.
*If a date is not available, write: (s.f.).
___________________(City and Country)_______________(date)
JOURNAL XXXX (full identification)
REF: AUTHORIZATION FOR RELEASE
As the exclusive and original author of the unpublished work ________ (identify fully), I hereby expressly authorize the Pontificia Universidad Javeriana to exercise the powers set out below regarding my work, bearing in mind, that in any case, the aim is always to enable, disseminate and promote learning, teaching and research.
Thus so, the powers of temporary and partial use by virtue of this authorization are:
- Its first publication in the journal ________________ (identify fully), in accordance with the internal conditions that the University has established for this purpose.
- Its editing or any other form of reproduction, including the possibility to transfer it to a digital system.
- Its inclusion in any format or media such as multimedia, collections, compilations, or in general, serve as the basis for any other derivative work.
- Its communication and dissemination to the public by any means or medium.
- Its inclusion in databases and websites, either for a fee or free, where prior agreement between them and the Pontificia Universidad Javeriana is perfected for the purposes of satisfying the intended purpose. In these events, such sites will have the same powers as those herein granted to the said university, with the same limitations and conditions.
According to the nature of the use conferred, it is granted free of charge for the maximum amount of time legally allowable in Colombian, the purpose is that during that period of time my work be exploited only by the Pontificia Universidad Javeriana or by those with whom the university has previous agreements to broadcast online to the effect that it can be accessed and reproduced via the Internet, under the conditions set forth herein and for the purposes stated, permanently respecting the ownership of the relevant economic and moral rights.
In that context, without prejudice to the uses granted in the execution of this agreement, the undersigned -as author- and any other potential owner which may exist, we will continue to retain the corresponding rights without modification or restriction, since according to the applicable Colombian law, this is a legal agreement which in no case involves the transfer of copyright and its related fields.