About the Journal | Accounting & Management

Scope and Objectives

Accounting & Management (Contaduría y Administración) is a quarterly journal aimed at the academic community. This publication follows a double-blind peer review process conducted by national and international reviewers. Accounting & Management (Contaduría y Administración) seeks to contribute to the advancement of scientific and technical knowledge in the accounting and administrative disciplines. The journal is indexed in Scopus and SCImago Journal & Country Rank (SJR); therefore, accepted papers must provide rigorous analyses with global, regional, and/or country-level scope, rather than merely case studies and/or local studies (state, municipality, or city level), descriptive or exploratory studies, and/or correlational approaches, ensuring that all conclusions presented are solidly supported. Accounting & Management (Contaduría y Administración) publishes original academic research papers in Spanish and English in the following areas of knowledge:

Management
Micro, small, and medium-sized enterprise management
Human resource management
Auditing and assurance
Accounting
Taxation and contributions
Cost accounting
Ecosystems and organizations
Education in administrative sciences
Entrepreneurship
Organizational environment
Gender studies in organizations
Ethics and organizations
Finance
Administrative information systems
Marketing
International business
Operations
Organizations
Technology and innovation in organizations

Accounting & Management (Contaduría y Administración) also welcomes research papers from related fields.

EDITORIAL POLICIES

Peer Review Process

The submission 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 papers deemed suitable for publication. To this end, the journal follows the traditional double-blind peer review system, in which at least two subject-matter experts — preferably with relevant published papers in the field — must provide favorable evaluations prior to publication, based on a set of previously 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:

Reject the paper.
Accept the paper without modifications.
Accept the paper with minor revisions.
Accept the paper with major revisions.

In all cases, authors will receive the reviewers’ evaluations so they may incorporate the recommendations or, if rejected, understand the reasons why the paper was not accepted for publication. If major revisions are required, the paper will be resubmitted for review to the same evaluators. Once the Editor-in-Chief receives the final version of the paper, the final publication decision will be made jointly with the Editorial Board and the Scientific Committee.

Open Access Policy

Accounting & Management (Contaduría y Administración) provides immediate open access to its content under the principle of freely disseminating the results of academic research to readers, thereby fostering greater worldwide knowledge exchange and preventing the obsolescence of knowledge. However, each author may independently archive their paper through institutional, collective, or thematic repositories, in line with the journal’s support for open-access initiatives.

Publication Ethics and Best Practices

Accounting & Management (Contaduría y Administración) actively combats plagiarism and fraudulent publication practices. To this end, the journal 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 communicated by the Editorial Board so that authors are fully aware of the evaluation criteria. The Editorial Board is always willing to justify any controversy arising during the evaluation process.

Responsibilities of the Editor-in-Chief

The Editor-in-Chief is responsible for everything published in the journal, striving to satisfy the needs of readers and authors, continuously improve the journal, ensure the quality of published material, and promote academic and scientific standards. Furthermore, the Editor-in-Chief will publish corrections, clarifications, retractions, and apologies whenever necessary.
The Editor-in-Chief’s decision to accept or reject a manuscript for publication shall be based solely on the importance, originality, clarity, and relevance of the paper to the journal.
The Editor-in-Chief is committed to ensuring the confidentiality of the evaluation process and may not disclose the identity of authors to reviewers, nor the identity of reviewers at any time.
The Editor-in-Chief is responsible for properly informing authors of the stage of the editorial process reached by their submitted manuscript, as well as the resolutions derived from the review process.
The Editor-in-Chief, together with the Editorial Board and the Scientific Committee, evaluates manuscripts and their intellectual content without discrimination based on race, gender, sexual orientation, religious beliefs, ethnic origin, nationality, or political philosophy of the authors.
Neither the Editor-in-Chief nor any member of the editorial team may disclose information regarding a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, or other editorial advisors.
All unpublished materials disclosed in a manuscript submitted to the journal shall not be used in personal research by the Editor-in-Chief, the Editorial Board, or the Scientific Committee without the author’s explicit written consent. Information and ideas obtained through peer review shall remain confidential and shall not be used for personal advantage. Editors must make fair and impartial decisions and ensure an objective peer review process consistent with the journal’s editorial policies.

Responsibilities of Authors

Authors must ensure that their manuscripts are the product of original work and that the data have been obtained ethically. Furthermore, authors must ensure that their papers have not been previously published and are not under consideration elsewhere. A work shall be considered previously published under any of the following circumstances:
1. The full text has already been published.
2. Extensive fragments of previously published materials form part of the submitted text without substantial new contributions.
3. The submitted work is included in published conference proceedings in full-text format.
4. These criteria apply to previous publications in both print and electronic formats and in any language.
To publish their work, authors must strictly follow the Guidelines for Authors.
Authors shall submit their paper in accordance with the aforementioned Guidelines for Authors.
Authors must present an accurate account of the research conducted, as well as an objective discussion of its significance. The underlying data must be accurately represented in the paper. A manuscript should contain sufficient detail and references to enable 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 works and, where the work and/or words of others have been used, these must be appropriately cited. Plagiarism in all its forms constitutes unethical editorial conduct and is unacceptable. Consequently, any manuscript found to involve plagiarism shall be rejected and excluded from publication consideration.
An author should generally not publish papers describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript simultaneously to more than one journal constitutes unethical behavior and is unacceptable.
Appropriate acknowledgment of sources must always be provided. Authors should cite publications that have significantly influenced the reported work.
Authorship should be limited to individuals who have made a significant contribution to the conception, design, execution, or interpretation of the study. All those who have made substantial contributions should be listed as co-authors. The corresponding author must ensure that all co-authors are included in the paper, that all have reviewed and approved the final version, and that all have agreed to its submission for publication from the beginning of the process.
All authors must disclose in their manuscript any financial or other conflict of interest that could influence the results or interpretation of their work. All sources of financial support for the project must be disclosed.
When an author discovers a significant error or inaccuracy in their published work, it is the author’s obligation to promptly notify the journal’s Editor-in-Chief or editorial coordinator and cooperate in retracting or correcting the paper.

Artificial Intelligence (AI)-Generated Papers

Given the growing concern and need for greater scrutiny, regulation, and accountability regarding the ethical risks inherent in the use of Artificial Intelligence (AI)—including plagiarism, bias, misinformation, and copyright issues—Accounting & Management (Contaduría y Administración) adheres to the recommendations of the Committee on Publication Ethics (COPE) concerning the use and authorship of Artificial Intelligence (AI).

In this regard, Artificial Intelligence cannot be considered the author of a scientific research paper under any circumstances. The use of AI must follow a strict “assisted driving” approach, whereby the researcher supervises and assumes full responsibility for all content that forms part of the academic work generated with the assistance of AI.

Authors who use AI tools in the creation of figures, plates, illustrations, or other graphical elements, as well as in data collection and analysis, are required to explicitly state in the materials and methods section how the AI tool was used and identify the specific tool employed in the paper.

Authors are fully responsible for the content of their manuscript, including any portions generated with the assistance of an AI tool, and are therefore accountable for any breaches of publication ethics.

Responsibilities of Reviewers

Reviewers undertake to report any unethical conduct by authors and identify any information that may justify rejection of a paper. They must also maintain the confidentiality of all information related to the manuscripts they evaluate.
For the review of papers, reviewers shall receive the journal’s guidelines and instructions for authors, which must be followed during the evaluation process.
Any selected reviewer must notify the journal within the established timeframe whether they are qualified to conduct the review or unable to do so.
Any manuscript received for review must be treated as a confidential document. It must not be shown to or discussed with others without authorization from 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.
Privileged information or ideas obtained through peer review must remain confidential and shall not be used for personal gain.
Reviewers must not evaluate manuscripts in which they have conflicts of interest.

Within this framework, Accounting & Management (Contaduría y Administración) seeks to adhere to the highest ethical standards in order to guide authors, reviewers, and editors in the performance of their responsibilities.

Indexing

The papers published in Accounting & Management (Contaduría y Administración) are indexed, deposited, and registered in various sources, repositories, and databases to promote and increase the visibility of their contents:

Publication Frequency

Accounting & Management (Contaduría y Administración) is published quarterly (four issues per year):

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

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No Publication Fees / No APC

Accounting & Management (Contaduría y Administración) promotes Open Access and therefore charges no fees for published texts, nor for papers submitted for evaluation, review, publication, or download. This journal rejects the Article Processing Charge (APC) business model.

Journal History

Accounting & Management (Contaduría y Administración) was founded in 1954 under the title Contabilidad y Administración and adopted its current name in 1956. In 2004, its digital version was launched, and the journal consolidated its double-blind peer-reviewed format. In 2008, it was included in the Conacyt journal index (currently Conahcyt), and in 2014 it was indexed in Scopus by Elsevier. In 2015, the journal entered the SCImago Journal & Country Rank index.