Submissions

Author Guidelines

Types of articles

The articles submitted to the journal should preferably respond to research results, argued reflections or analytical reviews in the field of accounting knowledge or their interdisciplinary links in the spectrum of socio-economic sciences.

Article of scientific and technological research: it is a document that presents in a detailed way the original results of completed research projects. Its structure must be composed of: 1) introduction or problematization, 2) review and analysis of literature, 3) objectives and methodology, 4) analysis and results, 5) discussion of results and findings, 6) conclusions and 7) bibliographic references.

Reflection article: it is a document that presents results of a research completed from an analytical, interpretative or critical perspective of the author, on a specific topic, using original sources.

Review article: it is a document derived from a finished research process where the results, advances and aspects of some field of knowledge are presented in a systematic, integrated and analytical way, seeking to demonstrate the development and trends of each field. This type of article contains analysis and bibliometric reviews of at least fifty (50) references. 

Characteristics of articles

The length of the document must be between 4.000 and 7.000 words, presented in a letter-sized sheet (21.5 x 28.0 cm), with a font of Cambria at 12 points and interlined to 1.5 spaces, using a word processor in Word or MAC formats.

• The title must be brief and precise, so that it guides on the development of the subject and may be accompanied by a subtitle that emphasizes the objectives of the article; they should not be overloaded with exposed information in the form of abbreviations, parentheses, formulas or unknown characters. Adding title and subtitle, its maximum length should be 18 words.
• The author's data (s) should be indicated such as: full name, professional title, other relevant academic titles, occupation and type of institutional link, email and Orcid code (can be processed at: ORCID).
• The article should contain a summary (abstract) that does not exceed 150 words, which should allow the reader enough information to judge whether they should deepen the text. The summary must be clear, coherent, precise, without references, tables or figures, providing information on the type of study and purpose, the general themes addressed, the methodology used and some conclusive elements.
• A set of maximum 5 keywords (keywords) that identify the document and that serve as a link for database search systems should be selected.
• The document should identify its thematic orientation through the international JEL coding, which can be found at: https://www.aeaweb.org/econlit/jelCodes.php
• The title, summary and keywords must be translated in another language, at least in English.

Article Submission Charges (ASC)

The Colombian Journal of Accounting does not have any charges or fees for sending articles (Article Submission Charges - ASC) in any of the forms for sending documents (by OJS or email).

Article Management Charges (APC)
The Colombian Journal of Accounting does not have any charges or fees for the processing of the articles (Article Processing Charge - APC) sent by the authors.

How to send an article?

1. Of electronic way sending the article with their respective annexes, information of authors and assignment of rights in the editorial formats, to the mail: revista@asfacop.org.co
2. Sign in and send all the documentation through the Open Journal Systems portal, which streamlines the editorial process, through the following address: http://ojs.asfacop.org.co/index.php/asfacop/user/register

*The formats that accompany the presentation of articles (assignment of rights and author data), can be downloaded below:

CERTIFICACIÓN DE ORIGINALIDAD Y CESIÓN DE DERECHOS DE AUTOR

DATOS DE AUTORES

*The Colombian Journal of Accounting guarantees a constant and assertive communication about the sending and advances of the editorial process. 

Bibliographic reference guide

The bibliographic reference and presentation of the document should be guided by APA standards 6.ª edition. For textual and contextual bibliographical citations, it is recommended to use the following system: in the body of the text, the author's first surname, the year of publication and the referenced page are indicated in parentheses (Martínez, 2002, p.36).

A complete bibliographic reference guide can be found at: APA STYLE

Evaluation and publication process

The editorial process of the Colombian Journal of Accounting operates with rigorous quality standards, will verify compliance with the publication criteria and will submit the articles to the plagiarism detection process. The fact of receiving an article and that initiates the evaluation process does not imply its acceptance and/or publication. For the approval of the publication, all documents will be submitted for the consideration of the Editorial Committee of the Journal and external evaluators to the publishing institution.

 The articles proposed for publication that meet the editorial criteria are submitted to the arbitration of two (2) pairs following the double blind method. The articles evaluated may have any of the following results:

- Accept the article to publish without modifications

- Accept the article without substantive changes

- Accept the article with major modifications

- Do not publish the article

In case there is no coincidence in the opinions of the peers (one approved and one rejected), the editorial team makes the final decision once the author makes the changes suggested by the peers, and there is the possibility of being subjected to a third evaluation. The editorial team sends the author the result of the evaluation while preserving the anonymity of the peers. The author must make the adjustments within the period indicated. If a tie or disparity persists in the evaluation process, the full editorial committee can settle the case and make a decision about its publication after an academic discussion.

Conflicts of interests, specific rules of ethics in research, confidentiality and plagiarism

The editorial team makes an initial review (called prior review) upon receiving the article, at which time the possibility of having conflicts of interest or potential conflicts of interest is evaluated. The same process is done with the arbitrators, who, in addition to being external, are consulted about their impartiality with the document to be evaluated. In the event of a conflict, another evaluator pair is immediately sought, or in case the article enters into direct conflict with the journal, it will be informed and eliminated from the editorial process. The entire editorial process is developed with complete confidentiality between the information involved, for which purpose every author transfers the rights of the submitted document, validating quality, originality and plagiarism conditions. Likewise, all articles are subjected to the revision of the anti-plagiarism software and validation of text matches using Turnitin software.

The journal has a code of ethics that can be found at: Codes ethics

Editorial chronogram

*The Colombian Journal of Accounting maintains an open call throughout the year for the submission of articles, with semester closures for the selection of documents by edition. The author (s) understands that submitting their article to the journal does not generate any type of publication commitment until the entire editorial process is successfully completed.