Submissions

Author Guidelines

Published texts are the sole responsibility of the authors and do not represent or compromise the academic-disciplinary criteria of the publishing institutions. In order to facilitate communication with the authors, they must attach to their products, the following personal information: current full name, academic degrees, institutional affiliation, activity academic, research group, postal address, email address, contact numbers, and if possible, ORCID link.

Research results articles: This type of articles should replicate the structure of the project, so that it includes at least the sections of: Introduction (Problem and Objectives), Methodology, Theoretical framework, Results or Conclusions, and Bibliography. The title of the research project from which the article is derived, the number or institutional code that identifies the project (number of the act of initiation, resolution or contract), and the name of the institution(s) that financed it, will must be reported. For translations, the name of the publication in which circulated the original version, publisher, volume and/or number, date of issue and the original language, will be informed.

Reflection articles: This type of document does not require a formal structure of sections, but a discursive logic that accounts for the argumentative sufficiency of the authors is necessary. The disciplinary relevance of the topic, the quality of the composition and the theoretical references, and the coherence between authors and trends referenced with the approach proposed by the authors will be evaluated. When it comes to states of the art and literature review articles, it will be necessary to have analyzed at least 50 references (articles, book chapters, books, presentations, etc.).

Bibliographic reviews (analytical comments on new publications): They should refer to books whose edition does not exceed two years old and to magazines from the last year. The review comment may not exceed 800 words and, if there are citations and footers, these should be referenced with the same technical standards that apply to the articles. The review must be accompanied by a photograph of the cover of the commented book or magazine, and include the bibliographic data: Name of the authors, year, Title, edition, City, Publisher, ISBN, type of binding, dimensions of the book and total number of pages.

Referencing: References for textual and contextual citations will be made using the parenthetical model (Author surname, year: cited page) Ex: (Latour, 2014, p.124). The footers will only be used to make comments or clarifications that enrich the text, and the bibliographic references will be prepared at the end of the document, will be written with simple line spacing and under the technical referencing standard APA v.7. See examples of referencing according to the required standard, for (1) book, (2) book chapter, (3) journal article, (4) electronic journal article, (5) academic event presentation, (6) legal norms, (7) state documents, and (8) website:

1. Gat, A. and Yakobson, A. (2014). Nations. A new history of Nationalism. 1st ed. Barcelona: Planeta. 490 pp.

2. Quijano, O. (2004). Accounting Education Standardization. The school project of the economic unions In: Gil, J.M. et al. Public Accounting in the new global environment. Routes and deviations. (pp. 95-113).  Universidad del Cauca.

3. Gómez-Villegas, M. (2017). The Integrated Report in the Public Sector: a look from Latin America. Spanish Journal of External Control, 19 (57), 67-92.

4. Bebbington, J. & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39 (6), 395-413. https://doi.org/10.1016/j.aos.2014.01.003

5. García-Casella, C.L. (2017, September, 10^th). Study of the basic assumptions of Mattessich Accounting. (Communication) XXIII International Conference on Epistemology of Economic Sciences. Digital memory. Buenos Aires: Universidad de Buenos Aires. Available on the Internet: http://ciece.com.ar/ciece/wp-content/uploads/Programa-XXIII-JECE-20173.pdf

6. Colombia. Ministry of National Education. (2012). Resolution 3459 of 2012. Specific quality characteristics for undergraduate professional training programs in Public Accounting.  State Newspaper. http://svrpubindc.imprenta.gov.co/diario/

7. Mexico. Economic Development Secretariat. (2018). Industrial Profiles of the State of Jalisco.

8. Santos De Souza, B. (2016). As Epistemologias do Sul num mundo fora do mapa. Available on the Internet: http://www.scielo.br/scielo.php?pid=S1517-45222016000300014&script=sci_arttext&tlng=pt Consulted: 07.25.2018

Abstract: Regardless of the type of paper, all publishable documents will be accompanied by a summary of maximum 130 words with their corresponding translation into the Spanish and Portuguese languages as resumen and resumo. Additionally, a maximum of five keywords (simple or compound) that identify the thematic axes of the proposed text for publication must be included. They will be written in lowercase letters and separated by semicolons (;). The JEL coding corresponding to these thematic axes must be added, which can be consulted at: https://es.qwe.wiki/wiki/JEL_classification_codes

Text: Texts proposed for publication will be presented in digital format, processed in Word / Office 2007 or earlier and will have a length of between 4,000 and 7,000 words, written in Spanish or Portuguese, transcribed in the normal 12-point Arial font, with line spacing 1.5, made up of a single column on letter or A4 size pages. The title of the article must be written in Spanish, English and Portuguese, and will not exceed 15 words when it is a single phrase, nor 20 words, when it comes to title and subtitle. A very short title and a more descriptive subtitle are recommended. Eventually and privileging the quality and relevance of the contributions, this journal may publish articles in English and French, in order to convene the research products of academics from Latin America and the Caribbean, who do not have Spanish or Portuguese by mother language. 

Images: Photographs will be listed as Image and the other infographic diagrams may be listed as Graphic or Figure, but only one of these forms can be used in the same article. All digital images must be integrated into the text of the article as a single file, and additionally, they will be attached as individual backup files in editable software (Powerpoint, Excell, Paint, etc.), anticipating inconveniences in converting the original files. If the images come from specialized software for data processing, the authors must guarantee access to the original files to edit fonts, sizes and colors of the infographics. The images will not include any text entirely in capital letters, except initials. All images must have an optical resolution of at least 300 dpi, and with clearly distinguishable color tones. The title of the image will not be included within it; It will be titled before the image and in the same font and size of the article text (Arial 12 pts. Ex.): Figure 4. Cereal production in Mexico, 2019. The origin credit will be made under the image, in the Arial source of 10 points (Ex.) Source: Ministry of Agriculture and Rural Development - Sectoral Statistics 2020. In the graphs and figures there can be no texts of more than 12 pts. not less than 7 pts

Tables: Text tables will be made exclusively in Word and numerical data tables can be made in Excel or Word; they will be typed in the Arial font with a maximum size of 12 and a minimum of 7 points, and only boldface will be used in the heads of the cells. Cells must not be shaded with any color or fill pattern, and the lines of such cells cannot exceed 1 point thick. Concepts or descriptors of text will be aligned to the left, and data (numbers) in the columns will be aligned to the right. For the table title and source or  origin credit, the same font and size criteria used for the images will be applied.