Submissions

Guidelines for Authors

Article Submission

Authors can submit articles throughout the entire year via e-mail to: cuadernosdeconta@javeriana.edu.co

In a separate file, authors must include:

• Name and surname of the author(s) (in the order they should appear).
• Résumé including affiliation and address of institution, e-mail, ORCID code, type of article and JEL code.
• List of two possible evaluators with their e-mail address, CvLac link (if applicable) and ORCID code.
• Theoretical reviews.
• Results of empirical research with a sound theoretical framework.
• Critical reviews.
• Papers with conceptual and methodological rigor.
• Theoretical reviews.
• Results of empirical research with a sound theoretical framework.
• Critical reviews.
• Papers with conceptual and methodological rigor.
• Theoretical reviews.
• Results of empirical research with a sound theoretical framework.
• Critical reviews.
• Papers with conceptual and methodological rigor.
• Theoretical reviews.
• Results of empirical research with a sound theoretical framework.
• Critical reviews.
• Papers with conceptual and methodological rigor.
• Permit to use the document, it should only be signed by the main author. Check this link and download the form (form attached). 

  Files containing illustrations, tables, graphics, etc. must be sent in the original format (Excel, PowerPoint, etc.). Photographs must be sent in separate files (.tiff, .jpg or .bmp), resolution 300 dpi. Please indicate in the written text the place where all graphic materials should be inserted.

  The Editorial Team of the Journal will acknowledge receipt of the documents within ten working days. Article submission does not bound Cuadernos de Contabilidad to publish it.

  Article Assessment

   

  All submitted articles will be examined by the Editorial Team considering the journal's policies and guidelines for authors. The editor will send all complying articles to relevant peer-reviewers (national and international experts in the field the documents deal with). During this process all documents will not be disclosed and will be treated as confidential.

  The assessment is performed as a double-blind evaluation. Evaluators are anonymous and will not have access to authors' names. The experts' commentaries will be sent to the main author and they shall make all necessary alterations.

  Based on the peer reviewers’ assessment, the Editorial Team will hold the final decision for article approval or rejection. The following articles will be favoured: 

• Theoretical reviews.

• Results of empirical research with a sound theoretical framework.

• Critical reviews.

• Papers with conceptual and methodological rigor.  

  The articles that the journal publishes are under the following categories:

  Scientific and technological research work. Documents that put forward, in detail, the results of original finished research projects. All papers should contain four main parts: introduction, methodology, results and conclusions. 

  Reflections. Documents that put forward the results of finished research work written from an analytical, interpretative or critical point of view on a specific subject matter by using original sources

  Reviews. Documents that are the result of a finished research work, in which the results of other studies (published or not) on a scientific or technological field are systematized and integrated in order to register breakthroughs and/or development. This type of document typically implies a careful bibliographical review including at least 50 references.

  Other documents that represent a valuable academic contribution will also be considered by the Editorial Board. These should, however, fall within the scope of accounting sciences or be relevant thereto if worked out from another field. Articles can be written in Spanish, Portuguese or English. 

  Copyright

   All submitted documents must be original and unpublished. It is also required that they are not under consideration for publication anywhere else. Thus, by submitting an article the author(s) formally attests that:

  • The submitted article has not been published and is not under evaluation elsewhere for publication.
  • That it has not been previously published as a working paper or in the web, and should it get accepted for publication, it will be removed from all websites and that there will only be listed the article's title, abstract, keywords and future publication in the journal.
  • All signing authors know and agree upon the article's content.
  • Times New Roman, 12, 1.5 spacing.
  • The abstract must be 100 to 200 words long
  • It must be written in the third person and in simple present tense.
  • Its goal is to reflect with accuracy the article's content; it should therefore provide key elements so that the reader can accurately and briefly see what the article is about.
  • It should not have any figures, graphs or book references.
  • It should state the purpose of the study (research question it answers, main topic and review range depending on the type of article), theoretical framework or perspective, used methodology, conclusions, repercussions and future research lines.
  • Times New Roman, 12, 1.5 spacing.
  • The abstract must be 100 to 200 words long
  • It must be written in the third person and in simple present tense.
  • Its goal is to reflect with accuracy the article's content; it should therefore provide key elements so that the reader can accurately and briefly see what the article is about.
  • It should not have any figures, graphs or book references.
  • It should state the purpose of the study (research question it answers, main topic and review range depending on the type of article), theoretical framework or perspective, used methodology, conclusions, repercussions and future research lines.
  • The author(s) grant(s) the publication copyright to the journal Cuadernos de Contabilidad to be published in electronic media. 

    Guidelines for Article Submission

    Title

     - The title must be relevant and concise; it should point to the real variables or theoretical aspects under investigation, as well as their relationships.

    Abstract

  • Times New Roman, 12, 1.5 spacing.     

    The abstract must be 100 to 200 words long
  • It must be written in the third person and in simple present tense.
  • Its goal is to reflect with accuracy the article's content; it should therefore provide key elements so that the reader can accurately and briefly see what the article is about.
  • It should not have any figures, graphs or book references.
  • It should state the purpose of the study (research question it answers, main topic and review range depending on the type of article), theoretical framework or perspective, used methodology, conclusions, repercussions and future research lines.
  • It should be in Spanish, English and Portuguese.  

    Keywords

  • 4 to 5 words that match the subject matter dealt with, the object of study and the main concepts. 

    The article

  • It should be between 4,000 and 10,000 words long.

  • If it is an original research report, the paper should show the stages of the research process as follows: introduction, method (subsections: participants or sample-subjects, tools and/or instruments and procedures), results and discussion. The components of theoretical articles, such as reviews, should be organized according to the relationships established among them.

  • The first page of all articles should provide the following information: 

    • Title
    • Name of the author(s)
    • Abstract
    • Keywords
    • At least one classification code must be provided, based on the classification provided by the Journal of Economic Literature (JEL Classification). It should be bore in mind the subject field under study and it must follow the standing codes for international inquires of bibliographic production (the codes should be specific and no more than three). These classification codes can be found at http://www.aeaweb.org/journal/jel_class_ system.html.   
    • Information concerning the nature of the article must be indicated as a footnote with an asterisk (*) next to the title. The author(s) must specify whether the article is the result of a scientific or technological research, a reflection, a review, a case study report or a subject review, among others. If it deals with research outcomes, please provide the project's title, the name of the sponsoring organization, the dates when it was carried out and the record number.
    • Information about the author(s) must be indicated next to the author(s) name(s) using a double asterisk (**) and a footnote. It should include the following: 
    • Name(s) of the author(s).
    • Institutional affiliation (organization where the author works, job position and name of the research group or centre.)
    • ORCID codes. To create it please visit https://orcid.org/
    • E-mail address of the authors and specifying the corresponding author. 
    • All documents must start with a section called “I. Introduction” where it details the purpose, motivations, methodology and findings of the article. Both the abstract and the introduction must be written in a non-technical language clear enough for an informed person to understand its contribution.
    • All further explanations of the article (type, acknowledgements, contributors and so on) must be indicated in a different section after conclusions.
    • • All equations must use MS equation editor. They should be on the left margin and be numbered on the right one. Subscripts and superscripts must be properly indicated.
      • All abbreviated terms must be fully rendered the first time and the followed by the abbreviation in brackets.
      • In order to help the anonymous pondering of the article, please avoid all direct or indirect allusion to the author(s) within the text.
      • Numbers one to ten must be written in words except when in tables or lists, or when used in mathematical expressions, statistics, distances, weights, or measurements, i.e. three days, 3 kilometres or 30 years.
      • All tables, charts, graphs, figures, photographs, etc., must be inserted in the text stating the sources. Tables must be used for numerical data and charts, for non-numerical information. Tables and charts must be numbered using Arabic numerals in the order they are mentioned for the first time in the text and write the word Table, Chart, Graph, etc. followed by the corresponding number at the top on the left margin. Then, after a double space, write the corresponding title, which must be clear, brief and explanatory. All notes for the tables, graphs, etc., must go under it. Captions for figures must start with the word Figure and be followed by their corresponding number (bearing in mind the order in which they appear in the text), plus a brief and descriptive sentence (which shall serve as both a title and an explanation for the figure). 
      • Footnotes should be used only for explanatory purposes and must be numbered consecutively. They shall not be used for stating bibliographical references, since these should be included in the text's main body, under the American Psychological Association (APA) referencing     
      •  
      • References 

      • Cuadernos de Contabilidad uses the APA referencing system in its latest version. Bear in mind the following examples: 

        • Citations in the text's main body should be presented under APA style, which includes author(s) and date in brakets.
          • (Smith, 2014)
          • (Bermúdez, 1999, pp. 45-49)
        • Articles from printed journals or without DOI: author(s) (year). Title of the article. Name of the Journal, volume, issue, pages (first and last).

        Examples:

        • Gil-Flores, Javier (2005). Aplicación del método Bootstrap al contraste de hipótesis en la investigación educativa. Revista de Educación, 336, 251-265.
        • Goldberger, Arthur, S. (1991). A Course in Econometrics. Cambridge, Massachusetts: Harvard University Press.
        • Articles from electronic journals (with DOI): author(s) (year). Title of the article. Name of the Journal, volume, issue, pages (first and last). DOI.

        Examples:

        • Bühler, D., Klein, R. & Neugebauer, M. (2016). Model-Based Delivery Cost Approximation in Attended Home Services. Computers & Industrial Engineering, 98 (C), 78-90. http://doi.org/10.1016/j.cie.2016.05.014
        • Durand, B. & González-Feliu, J. (2012). Urban Logistics and E-Grocery: Have Proximity Delivery Services a Positive Impact on Shopping Trips? Procedia – Social and Behavioral Sciences, 39, 510-520. http://doi.org/10.1016/j.sbspro.2012.03.126
        • Books: author(s). (year). Title. Edition (if it is different from the first one), volume (if there is more than one), city, country: editorial.

        Examples:

        • Wooldridge, J. (2007). Introducción a la econometría - Un enfoque moderno (2ª ed.). Madrid, España: Ediciones Paraninfo.
        • Escuder-Vallés, R. & Méndez-Martínez, S. (2002). Métodos de muestreo estadístico aplicados a la auditoría. Valencia, España: Editorial Tirant lo Blanch.
        • Edited books: editors. (Ed.), Title. Edition (if it is different from the first one), volume (if there is more than one), city, country: editorial.
          • Benn, S. and Dunphy, D. (Eds.), Corporate Governance and Sustainability: Challenges for Theory and Practice. New York, USA: Routledge.
          • Tench, R., Sun, W. & Jones, B. (Eds.), Communicating Corporate Social Responsibility: perspectives and practice. Bingley, UK: Emerald.