The Colombian Journal of Accounting of the Colombian Association of Public Accounting Faculties (Asfacop) is an open and plural academic space for social, professional, organizational and university reflection on accounting, which promotes open access to knowledge. Through this code of ethics, the magazine declares the ethical, social and professional requirements that authors, evaluators and the journal must fulfill in order to participate in their calls:

 

Commitments of the evaluators: 

1.     Follow the manuscript review mechanism based on the double blind national or international method, guaranteeing the anonymity standards. The evaluators will conduct a careful, analytical, objective and impartial review of the article in its content, adjusting to the evaluation format.

2.     Accept only those jobs that correspond to your academic training and specialty areas.

3.     Issue comments to the Editorial Committee in case of considering that there is a conflict of an ethical nature or respect for intellectual property with the material received.

4.     Respect the confidentiality criterion of the evaluation opinion.

5.     Do not make any type of reproduction, distribution, or dissemination of the evaluated works until before they are published.

6.     Do not obtain personal benefits or appropriate the content of the articles evaluated.

 

Commitments of the authors: 

1.     Accept the policy and editorial criteria of the Colombian Journal of Accounting.

2.     Deliver only unpublished works of authorship and not simultaneously submit the article to the evaluation process in another publication space.

3.     The presentation of articles implies that it has been approved by all the co-authors, by the responsible authorities of the institution where the research was carried out and by the financing entity.

4.     Do not incur plagiarism, invention or manipulation of the data; this means that you must quote and clearly reference any fragment that is taken from the work of third parties or from texts by the author, and respect the rights of intellectual property and copyright being rigorous with the citation of contributions from third parties, making appropriate use of the citation rules and sources.

5.     That in case of reproducing, distributing, remixing, retouching and creating from the article should be done without commercial purposes.

 

Commitments of the Colombian Journal of Accounting: 

1.     Use academic plagiarism detection systems to determine the similarity of content of all articles.

2.     Editorial decisions will not be affected by reasons of nationality, gender, sexual orientation, ethnicity, political, economic, social or religious position of the authors.

3.     Select evaluators with knowledge, experience and academic background in the subject and without conflict of interest, preferably external to the institution. The selection of peer reviewers should lead to the consolidation of a database that contributes to the formation of a qualified academic community.

4.     Keep the confidentiality and anonymity of the authors and evaluators throughout the process.

5.     Through editorial policy serve as an initial filter to accept or reject an article based on the criteria of originality, relevance, clarity and contribution to knowledge.

6.     Take fair and impartial decisions and guarantee a transparent and ethical evaluation process.

7.     Guarantee respect for intellectual property and copyright.

8.     Maintain permanent, assertive and efficient communication channels with the authors, allowing them to exercise the right to appeal a decision before the Editorial Board, and make inquiries.

9.     Publish, when necessary, corrections, clarifications, retractions and apologies.

10. Do not obtain personal benefits or appropriate the content of the articles received.

11. Edit, publish, reproduce and distribute the articles without commercial purposes. The journal refrains from financially compensating the contribution of the authors, the referees, and the members of its editorial and scientific committees, framed in the policy of openness of thought, disclosure of information, free participation, and collaboration for the construction of knowledge, science, education and culture.

12. Pay special attention to the conflict of interests on the part of the authors and evaluators.

13. Convene and consult the Editorial Committee and the Scientific Committee.