Submissions

Author Guidelines

Cuadernos de Contabilidad - Journal of Accounting Papers

Author Guidelines

February 2023

Submission Preparation Checklist:

As part of the submission process, authors are responsible for verifying that their submission adheres to all the elements listed below. Submissions failing to meet these guidelines will be returned to the authors and not accepted.

• The manuscript has not been previously published and has not been submitted for review or publication in any other journal. Additionally, there are no conflicts of interest or authorship problems associated, and it adheres to the ethical guidelines specified in the journal's About section.
• Cuadernos de Contabilidad - Journal of Accounting Papers conducts a thorough examination of the document's originality. Please, avoid submitting documents that have been previously published, either in full or in part, in various academic sources. Should any issues regarding originality and prior publication arise, we will adhere to the guidelines outlined in the Research Ethics Manual.
• For Cuadernos de Contabilidad - Journal of Accounting Papers, authors must be researchers, experts in the field, or possess at least a postgraduate level of education. We recommend a maximum of five authors per document.
• Authors must ensure that they attach the four specified documents below:

1. Submission letter signed by all authors.
2. Unpublished, anonymized, and editable manuscript.
3. Additional Information document (as per the template).
4. Usage License document (as per the template).

• To include a letter addressed to the editor presenting the article, guaranteeing its unpublished nature, indicating its category (research, review, or reflection), and stating that all authors are aware of and agree with the content and its submission. All authors must sign this letter.
• The document should be sent in .DOC or .DOCX format in a file labeled with the article's title.
• To ensure anonymous evaluation, the document must be anonymized and should not contain personal information about the authors. Author data should be removed from the document's properties.

• The document adheres to the maximum length of 10,000 words, which includes the abstract (maximum 210 words in the article's original language), keywords, text, tables, and references.

• The text complies with the citation and reference requirements in the American Psychological Association (APA) system, 7th edition, as described in the Author Guidelines in the journal's About section.
• Graphs, tables, images, and other graphical elements must be included within the body of the text in an editable format. They should have a title and source attribution and be referenced in the text (e.g., Figure 1).
• Attach the separate file titled 'Additional Information' (download the template for this file from the Author Guidelines).
• Attach the usage license properly signed by the primary author as an additional file (download the Partial Usage License format from the Author Guidelines).

Author Guidelines

February 2023

Cuadernos de Contabilidad - Journal of Accounting Papers is a serial publication with continuous open access. It publishes unpublished and original works of high scientific value that contribute to the study and reflection on topics that address phenomena of a general, plural, and interdisciplinary nature related to Accounting Sciences to promote Accounting as a science, profession, and means of social development. It accepts contributions in Spanish, English, or Portuguese.

Submission

Authors must submit their articles through the OJS platform in the 'Online Submissions' menu and complete the steps for submission. The usage license, duly signed by each author, should be uploaded to the platform as an additional file (please refer to and download the Partial Usage License format). Authors are responsible for the content, judgments, and opinions expressed in their manuscripts.

Submission Categories

Cuadernos de Contabilidad - Journal of Accounting Papers welcomes submissions in the following categories:

• Scientific and technological research article. A document that presents, in detail, the original results of completed research projects. The typically used structure includes five significant sections: introduction, methodology, results, conclusions, and bibliographic references.
• Review Article: A document resulting from completed research in which the findings of published or unpublished research on a specific field in science or technology are systematically organized and integrated to report on advances and developmental trends. It is characterized by a meticulous literature review comprising at least 50 references. The following structure is recommended: introduction, methodology, results, discussion, conclusions, and bibliographic references.
• Reflection Article: A document that presents the results of completed research from an analytical, interpretative, or critical perspective of the author on a specific topic, relying on original sources. The following structure is recommended: introduction, logical-argumentative development of the topic, the author's original contribution, implications, inferences or conclusions, and bibliographic references.

Article Presentation and Length:

General Guidelines

• The document should have a maximum of 10,000 words, including the abstract, text, tables (excluding figures and formulas), and bibliography. This applies to research, review, and reflection articles. The manuscript should be submitted in Word, using Times New Roman 12 pts., 1.5 line spacing, letter-sized paper (with margins of three (3) centimeters on all sides), and vertical orientation. It should ensure the anonymity of the authors.
• In a separate file, titled 'Author Information' (download template), please submit the article, including the following: the title of the work and the names of the authors, specifying details of the corresponding author. For each author, provide a brief curriculum vitae summary indicating institutional affiliation, highest academic degree obtained, email address, and ORCID within a maximum of one paragraph. All Colombian authors are required to provide a link to their updated CvLAC profile.
• The 'Author Information' file should also include the following sections:

Authors' Contributions: Succinctly express or declare how each of the authors participated or collaborated in the preparation of the article.

1. Substantial contributions to the conception or design of the work, or the acquisition, analysis, or interpretation of data for the work.
2. Drafting the work or critically revising its important intellectual content.
3. Final approval of the version to be published.
4. Agreement to be accountable for all aspects of the work, ensuring that questions related to the accuracy or integrity of any part of the work are investigated and appropriately resolved.

• Recognition of all contributions that do not meet authorship criteria should be acknowledged in the Acknowledgments section.

• Conflict of Interest: Authors should declare whether they have any conflicts of interest related to the research or the presentation of the article.

Clarifications

If the article is the result of research, it is necessary to mention the project's objective, funding entities, project number and date, project duration, and involved institutions.

It should be clarified whether the submitted work is the result of a doctoral thesis or a master's degree thesis, and whether it represents partial or final results. If applicable, provide a link to the institutional repository where it is published.

If the document was presented at an event, specify the full name of the event, sponsoring institutions, as well as the city and date it took place (ensure it has not been published in event abstracts or on the web).

Acknowledgments and/or Collaborations: Indicate the individuals or institutions that provided support for the development of the manuscript.

Guidelines and Structure for Article Submission:

Title. It should be concise and relevant to the main topic. It should have a maximum length of 20 words and encompass the content of the work with a reference to time and place. It should be presented in all three languages of the journal.

Abstract. The manuscript must include an abstract in the original language, with a maximum of 210 words, and the following structure: Introduction, Objectives, Methodology, Results, and Conclusions. It should not contain tables, figures, or references. Its purpose is to accurately reflect the content of the article.

Keywords. These correspond to the topic discussed in the document, the object of study, and the most important concepts addressed. They range from 4 to 5 words and should be provided in Spanish, English, and Portuguese.

JEL Codes. Three codes from the Journal of Economic Literature (JEL Classification) must be specified. These codes consist of one alphabetical character followed by two numerals, e.g., M42, Z23. This classification can be consulted at http://www.aeaweb.org.

Introduction. The introduction should include the problem statement, justification, objectives, and theoretical foundations. It is desirable to provide a brief description of the research topic or problem within the specific disciplinary field. A review of the background should be conducted to highlight the novelty of contributions and justify the significance of the work within the discipline.

Methodology. It is of utmost importance to present and justify the methods, techniques, and sources used, indicating the type of study, procedures, and data analysis.

Theoretical Framework or Literature Review. It is essential to logically connect the background of the research topic within the field. A relevant and up-to-date literature review should be conducted.

Results and Discussion. It is desirable to demonstrate a relationship between the background and the research results. An analytical presentation of the results is recommended.

Conclusion. The conclusion should highlight the significance of the document's novel contributions to the field, as well as address limitations and propose future lines of research.

Bibliographic References. The journal adheres to the APA 7th edition bibliographic standards. Within the texts, parenthetical citations (author, year, page —only for direct quotations—) should be used. At the end of the article's content, a list of bibliographic references should be included in alphabetical order. Authors should ensure a correspondence between the citations and the sources documented in the references. Additionally, documents with a DOI should include it.

It is suggested that the reference list begin on a separate page at the end of the document.

Tables and Figures

• Tables, charts, maps, illustrations, and formulas should be limited to those strictly necessary (maximum of 8). Each should have complete captions (title and sources), indicating units of measurement, and be numbered consecutively.
• Graphic elements such as diagrams, boxes, maps, illustrations, graphs, or images should be referred to as either 'figures' or 'tables'; only these two categories are used.
• Tables, figures, and formulas should be submitted in editable formats such as Word, Excel, or PowerPoint (not as images), using Times New Roman 12 pts. and without special typographical formatting (bold, italics, underline, strikethrough, or shading). Ensure that each table fits within the window width. Try to keep the vertical content of a table within a single page. If the content exceeds the page size, generate a new table with headers, the same title, and the word 'continued' in parentheses.
• In the body of the document, indicate where the tables, figures, or formulas should be placed and mention them within the article's narrative. All table and figure titles and sources should be included within the text body; they should not be placed together with the tables or figures.
• Tables and figures should be submitted in editable files (from the Office suite) with a minimum resolution of 300 ppi or dpi, following these guidelines:

Submission

Authors must submit their articles through the OJS platform in the 'Online Submissions' menu and complete the steps for submission. The usage license, duly signed by each author, should be uploaded to the platform as an additional file (please refer to and download the Partial Usage License format). Authors are responsible for the content, judgments, and opinions expressed in their manuscripts.

Copyright Notice

Cuadernos de Contabilidad - Journal of Accounting Papers is registered under the Creative Commons Attribution 4.0 International License. Therefore, this work can be reproduced, distributed, and publicly communicated in digital format, provided that the authors' names and Pontifical Javeriana University are acknowledged. You are allowed to cite, adapt, transform, self-archive, republish, and create from the material for any purpose (including commercial), as long as proper authorship is acknowledged, a link to the original work is provided, and any changes are indicated. Pontifical Javeriana University does not retain rights over the published works, and the content is the sole responsibility of the authors, who retain their moral, intellectual, privacy, and publicity rights.

The endorsement of the article's intervention (review, style correction, translation, layout) and its subsequent publication is granted through a usage license and not through a transfer of rights. This means that the Journal and Pontifical Javeriana University are exempt from any liability that may arise from unethical practices by the authors.

As a result, thanks to the protection provided by the usage license, the Journal is not obligated to publish retractions or modify information already published unless the error arises from the editorial management process. The publication of content in this journal does not result in royalties for the contributors.

Privacy Statement

The names and email addresses entered in this journal will be used exclusively for the purposes declared by the journal and will not be available for any other purpose or person.

In accordance with Statutory Law 1581 of 2012 on Data Protection and related regulations, it is informed to the Data Subject that, by voluntarily providing and registering their data through the channels enabled on the Website, they authorize their incorporation into a database the responsibility of Pontifical Javeriana University. These data will be processed for the purpose of conducting associative, cultural, recreational, sports, and social activities, social media management and/or editorial content, historical, scientific, or statistical purposes, administrative procedures, publications, and accounting, fiscal, administrative, advertising, and commercial prospecting - self-promotion. Likewise, they authorize the publication of personal images in printed media, audiovisuals, the website, and institutional social networks. It is optional to provide information related to Sensitive Data, understood as those that affect privacy or generate any form of discrimination, or information about minors.

The Data Subject may consult the data processing policy and any substantial changes that occur through the following email address: usodedatos@javeriana.edu.co. Similarly, this policy will be kept updated on the entity's website, whose address is: https://www.javeriana.edu.co/documents/10179/9567882/Acuerdo+No+657.pdf

You may exercise your rights of access, correction, deletion, revocation, or complaint for data breaches by sending a written request to Pontifical Javeriana University, to the email address usodedatos@javeriana.edu.co, indicating the right you wish to exercise in the subject line, or by regular mail sent to the following address: Carrera 7 # 40 - 62 in the City of Bogotá.

Copyright Notice

Cuadernos de Contabilidad - Journal of Accounting Papers is registered under the Creative Commons Attribution 4.0 International License. Therefore, this work can be reproduced, distributed, and publicly communicated in digital format, provided that the authors' names and Pontifical Javeriana University are acknowledged. You are allowed to cite, adapt, transform, self-archive, republish, and create from the material for any purpose (including commercial), as long as proper authorship is acknowledged, a link to the original work is provided, and any changes are indicated. Pontifical Javeriana University does not retain rights over the published works, and the content is the sole responsibility of the authors, who retain their moral, intellectual, privacy, and publicity rights.

The endorsement of the article's intervention (review, style correction, translation, layout) and its subsequent publication is granted through a usage license and not through a transfer of rights. This means that the Journal and Pontifical Javeriana University are exempt from any liability that may arise from unethical practices by the authors.

As a result, thanks to the protection provided by the usage license, the Journal is not obligated to publish retractions or modify information already published unless the error arises from the editorial management process. The publication of content in this journal does not result in royalties for the contributors.