About the Journal | Accounting & Management

Focus and Scope

Accounting and Management (Contaduría y Administración) is a quarterly journal aimed at the academic community. This publication is peer-reviewed through a double-blind review process by national and international reviewers. Accounting and Management (Contarudía y Administración) aims to contribute to the advancement of scientific and technical knowledge in the accounting and administrative disciplines. The journal is included in the Scopus and Scimago Journal & Country Rank (SJR) indexes; therefore, accepted papers must offer rigorous analyses with a regional and/or global scope—and not only: case studies and/or local studies, descriptive, exploratory, and/or correlational studies—so that all conclusions presented are solidly supported. Accounting and Management (Contaduría y Administración) publishes original academic research papers in Spanish and English on the following areas of knowledge:

• Management
• Management of Micro, Small, and Medium-Sized Enterprises
• Human Resource Management
• Auditing and Attestation
• Accounting
• Contributions and Taxation
• Cost Accounting
• Ecosystems and Organizations
• Management Education
• Entrepreneurship
• Organizational Environment
• Gender Studies in Organizations
• Ethics and Organizations
• Finance
• Management Computing
• Marketing
• International Business
• Operations
• Organizations
• Technology and Innovation in Organizations

Contaduría y Administración (Accounting and Management) also receives research papers on related areas to the above mentioned.

Peer Review Process

The receipt of papers does not imply an obligation to publish them. The Editor in Chief, the Editorial Board and the Scientific Committee are responsible for selecting those papers that merit publication. To do so, they rely on the traditional double-blind peer review system, where at least two experts in the field, preferably those with relevant published papers in the area, must provide their favorable opinions before publication, based on a series of pre-established evaluation criteria. After receiving the reviewers' evaluations, the Editor in Chief will make a decision regarding the publication of the paper, which may be: 1. Reject the paper. 2. Accept the paper without modifications. 3. Accept the paper with minor modifications. 4. Accept the paper with significant modifications. In all cases, the author will receive the peer reviews so they can incorporate the recommendations or, in the case of rejection, understand the reasons why the paper was not accepted for publication. If significant modifications are required, the paper will be resubmitted for review by the same evaluators. Once the Editor in Chief receives the final version of the paper, he will, together with the Editorial Board and the Scientific Committee, make the final decision on its publication.

Open Access Policy

Accounting and Management (Contaduría y Administración) provides immediate open access to its content, based on the principle of disseminating the results of academic research free of charge to our readers. This fosters greater global knowledge exchange and prevents knowledge obsolescence. However, each author may choose to archive their paper on their own initiative through institutional, collective, or thematic repositories. This journal supports open access initiatives.

Publishing ethics and best practices

Journal Acounting and Management (Contaduría y Administración) actively combats plagiarism and fraudulent publishing practices. To this end, it presents its editorial ethics statement, which is based on the principles established by the Committee on Publication Ethics (COPE):

Responsibilities of the Editorial Board

The peer review process is defined and made public by the Editorial Committee so that authors are aware of the evaluation criteria. The Editorial Board is always prepared to address any controversy that may arise during the evaluation process.

Responsibilities of the Editor in Chief

Editor in Chief is responsible for everything published in the journal, striving to meet the needs of readers and authors; to continuously improve the journal; to ensure the quality of the published material; and to promote academic and scientific standards. Furthermore, the Editor in Chief will publish corrections, clarifications, retractions, and apologies when necessary. The Editorial Chief's decision to accept or reject a text for publication will be based solely on the article's importance, originality, clarity, and relevance to the journal.
Editor in Chief is committed to ensuring the confidentiality of the evaluation process and will not reveal the authors' identities to the reviewers. Nor will the reviewers' identities be revealed at any time.
Editor in Chief is responsible for duly informing the author of the stage of the editorial process the submitted text is in, as well as the decisions made by the reviewers.
Editor in Chief, along with the Editorial Board and the Scientific Committee, evaluates manuscripts and their intellectual content without regard to race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or the authors' political philosophy.
All unpublished materials disclosed in a manuscript received by the journal will not be used for the personal research of the Editor in Chief, the Editorial Board, or the Scientific Committee without the author's express written consent. Information and ideas obtained through peer review will be kept confidential and will not be used for personal gain. Editors must make fair and impartial decisions and ensure an objective peer review process that adheres to the journal's editorial policies.

Author Responsibilities

Authors must guarantee that their manuscripts are the product of their original paper and that the data have been obtained ethically. Furthermore, they must guarantee that their papers have not been previously published or are not under consideration for publication elsewhere. A paper will be considered previously published if any of the following situations occur:

When the full text has been published.
When extensive excerpts of previously published material are included in the text submitted to the Journal and there are no substantial changes to the contributions.
When the paper submitted to the Journal is contained in proceedings published in full.
These criteria apply to previous publications in print or electronic format, and in any language.

For the publication of their papers, authors must strictly adhere to the Guidelines for Authors established on the journal’s website and in its printed version.
Authors shall submit their papers to the Journal in accordance with the aforementioned Guidelines for Authors.
Authors of papers must provide an accurate description of the research conducted, as well as an objective discussion of its significance. The underlying data must be represented accurately in the paper. A paper should contain sufficient detail and references to allow others to replicate or build upon the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.
Authors must ensure that they have written entirely original papers. If authors have used the paper and/or words of others, these must be appropriately cited. Plagiarism in all its forms constitutes unethical editorial conduct and is unacceptable. Consequently, any paper found to involve plagiarism will be rejected and not considered for publication.
An author should not, in general, publish papers describing essentially the same research in more than one journal or primary publication. Submitting the same paper to more than one journal constitutes unethical behavior and is unacceptable.
Sources must be properly acknowledged. Authors should cite publications that have been influential in shaping the nature of the research reported.
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the study. All individuals who have made significant contributions should be listed as co-authors. The corresponding author(s) must ensure that all co-authors are included in the paper, that all have reviewed and approved the final version of the document, and that all have agreed to its submission for publication from the outset of the process.
All authors must disclose in their paper any financial or other conflicts of interest that could influence the results or interpretation of their paper. All sources of financial support for the project must be disclosed.
When an author discovers a significant error or inaccuracy in their published paper, it is their obligation to promptly notify the Editor in Chief or the editorial coordinator and to cooperate with them to retract or correct the paper.

Responsibilities of Reviewers

Reviewers are expected to report any unethical conduct by authors and to identify any information that may justify rejection of a paper. They must also commit to maintaining the confidentiality of all information related to the papers they evaluate.
For the review of papers, reviewers must follow the established guidelines provided by the Journal. These guidelines must be taken into consideration when conducting the evaluation.
Any reviewer selected must notify the Journal within the established timeframe whether they are qualified to carry out the review or unable to do so.
Any paper received for review must be treated as a confidential document. It must not be shown to or discussed with others except with the authorization of the editor.
Reviewers must conduct themselves objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly and support them with valid arguments.
Any privileged information or ideas obtained through the peer review process must be kept confidential and not used for personal advantage.
Reviewers must not evaluate papers in which they have conflicts of interest.

In this context, Accounting and Management (Contaduría y Administración) aims to adhere to ethical standards, with the purpose of guiding authors, reviewers, and editors in the performance of their duties.

Index

The papers published in Accounting and Management (Contaduría y Administración) are indexed, deposited, and registered in various sources, repositories, and databases with the aim of promoting and enhancing the visibility of their contents:

Publication Frequency

Accounting and Management (Contaduría y Administración) is published quarterly (four times a year):

January – March
April – June
July – September
October – December

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No Publication Fees / No APC

Accounting and Management (Contaduría y Administración) promotes Open Access; therefore, it does not charge any fees for published papers nor for papers submitted for evaluation, review, publication, or download. This journal rejects the Article Processing Charge (APC) business model.

Journal History

Accounting and Management (Contaduría y Administración) was founded in 1954 under the name Contabilidad y Administración, and in 1956 it adopted its current title. In 2004, its digital version was launched, and it was established as a peer-reviewed journal. In 2008, it was included in the journal index of the CONACYT, now CONAHCYT, and in 2014 it was indexed in Elsevier’s Scopus. In 2015, it was also incorporated into the SCImago Journal & Country Rank index.