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Reception of Manuscripts
The Journal Reflexiones Contables has a constant reception in the flow of manuscripts for its opinion and probable publication every six months. Once the manuscript is received, the Editorial Committee verifies compliance with the requirements established by the Journal according to the indications of the authors with an estimated time of 1 to 2 weeks, once this process is completed the result is communicated to the authors which can be:
(A) Rejected,
(B) Accepted subject to adjustments.
(C) Accepted to initiate the arbitration process.
Papers may be rejected in the first evaluation for the following reasons: the subject matter is not pertinent to the guidelines of the Journal Reflexiones Contables , it is not an original work (verification of coincidences with the Turnitin tool).
Accepted papers subject to adjustments in the first evaluation are returned for the following reason: incorrect and incomplete presentation of the manuscript or its complementary documents (according to what is established in the editorial rules).
Manuscripts accepted for peer review continue the editorial process.
Peer Review
The evaluation process of the Journal is "double blind" where the identities of the evaluators will not be known to the author(s) and, in turn, the peer reviewers will not know the identity(ies) of the author(s), in order to maintain the impartiality of the evaluation.
Manuscripts accepted for peer review are submitted to at least two external referees (national or international) with academic and research qualifications and expertise in the field. This process lasts 3 to 4 weeks.
A third referee or peer reviewer will be sent if any of the evaluations are negative or if after fifteen days no response is received from any of the peer reviewers.
Forms for peer evaluators
Editorial Committee Decision
The Editor and Editorial Committee, upon receiving the results of the evaluations issued by the referees, will define and communicate to the authors any of the following responses:Accepted: the paper will be published as received and style adjustments will be made.
Accepted with minor changes: the work will be published when the authors comply with and/or support the adjustments suggested by the referees; these will be reviewed by the Editorial Committee and/or the peer reviewer (if he/she deems it necessary), who will decide whether they are accepted or not.
Accepted with major changes: the paper must be corrected both in content and form according to the suggestions made by the peer reviewers. The new version of the paper will have, once again, the corresponding evaluation by the peers who will determine if the authors followed the respective suggestions.
Rejected: The paper is not recommended for publication.
If the work is accepted with adjustments, the Editor of the Journal will return to the corresponding author the work and the list of recommendations of the referees, which must be made and sent to the Editorial Committee in a period of time of approximately 2 to 4 weeks, together with a letter sent by the author to each evaluator where each of the suggestions made to the manuscript are answered.
The Editor together with the Editorial Committee will determine the final acceptance, considering the comments of the peer reviewers after the verification process of the corrections made by the author(s). This process will last 2 weeks.
In each case, the journal will communicate to the corresponding author(s) the results of the evaluation process with sufficient arguments to support the Editorial Committee's decision.
Note: Due to the evaluation process, it is not possible to assure the authors the immediate publication of their papers.
Style and Design Correction
The process of style and design correction of manuscripts submitted to the Journal Reflexiones Contables , begins once the author is notified of the Editorial Decision of approval for publication of the article. This phase of the editorial process seeks to perform a thorough and detailed review of the content of each manuscript, to ensure that it is clear, concise and consistent from the point of view of spelling, grammar, lexical-semantic, among others.
For this purpose, the Editor
Once the style revision is completed, the respective suggestions are sent to the authors.
Adjustments are received from the authors, in which it is possible that suggestions and modifications of form are made and the recommended changes are approved. In no case may the author make substantial or structural changes to the manuscript. The estimated time for development at this stage of the process is 2 weeks.
The final version approved by the author is sent to start the layout process for subsequent publication.
The diagrammed proof is sent in PDF format to the authors for final review.The final approved artwork is sent for the final phase of the publication process in the journal's editorial management platform. The estimated time for this process is 2 weeks.
Publication of the Manuscript
The final version approved by the authors of the manuscript:
- Will be published in PDF, HTML, Journal edition (online) formats, is done in an estimated period of 2 weeks.
- Each manuscript is provided with the DOI digital identifier which facilitates its location on the web through metadata.
- The editorial process in all its stages and phases has an estimated duration of 18 weeks.
Post-Publication of the Manuscript
The Journal Reflexiones Contables, with the purpose of making articles available to the scientific community in data sources such as institutional repositories, national and international indexes, accepts the "post-print" publication in these systems, as long as it is done under the following conditions: the source and authorship are cited respectively, no derivative works are generated and its distribution is non-profit.
Errata and Retractions
The Journal Reflexiones Contables with the purpose of promoting both the scientific integrity and the communication of science tends to verify and permanently monitor the contributions that have been published in the different issues, where involuntary or intentional errors can be identified such as: plagiarism, use of inadequate methodology, fabrication or falsification of irreproducible data that invalidate the conclusions. In these cases that have not been identified in the process of editing the manuscript, errata and retractions derived from bad scientific practices are treated as defined by the Committee on Publication Ethics (COPE) as follows:
- If the error corresponds to an erratum, the original document is maintained and the correction is recorded at the end of the text with reference to the document that published the erratum.
- For retractions, the original document is replaced by another document indicating the reasons for the withdrawal and the document being retracted is indicated.