Ethical Considerations

It is important for the Journal Reflexiones Contables to maintain high ethical standards in the publication of all its issues and volumes, which is why it takes the necessary measures to avoid fraud and plagiarism.

Rules For Work With Individuals

- The authors must also comply with the rules of confidentiality and informed consent for publication of the data obtained. If possible, participants should remain anonymous; otherwise, the authors must have written authorization from them.

 Fraud and Malpractice

Scientific fraud is considered to be any of the following forms:

1. Partial or total fabrication of results by the author.

2. Falsification, manipulation, modification of data by the authors at their convenience.

3.  Deliberate omission or concealment of a fact or data.

4. Plagiarism. It occurs when:

-  An author presents as his own ideas, data, results created by others.

- Direct copying of a text without quotation marks and citing the source.

-  Paraphrasing and insufficient acknowledgment.

The Journal uses Turnitin software to detect cases of overlapping text and similarity in submitted manuscripts.

All authors must submit original and unpublished papers, in Spanish and English  pertaining to the areas described in the scope of the journal, declaring these characteristics at the time of submitting their papers for consideration by the editorial board.

- Self-plagiarism. Repeating part of a published paper in a new manuscript. In this case the author should consider if the study is very relevant to take the main parts and cite them without exceeding their use in the new paper.

- Fictitious authorship. The list of authors should include only those persons who have contributed intellectually to the development of the work. The collection of data or having participated in any technique are not in themselves sufficient criteria to be listed as an author. To be an author, the following requirements must be met:

a) To participate in the conception and execution of the work that has resulted in the article in question.

b) Participate in the drafting of the text and in any revisions thereof.

c) To have approved the version that will finally be published.

- Duplicate publication. The author must inform the Editor of the existence of previous reports or similar works that may be considered as duplicate publications of the article submitted.

- Fragmented publication. To split a large study into several articles, the level of contribution of each of them separately or as a whole should be taken into account.

- Inflated publication. Articles that are published with the same conclusions as a previous one to which only more data or cases have been added.

- Incorrection, omission or copying of bibliographic citations without consulting them.

Conflict of Interest. The Journal requires authors to declare any conflict of interest in connection with the submitted article. If there are any, it is imperative that they identify them and explain what their relationship was to the submitted work.

 External experts must declare whether or not they have conflicts of interest with a manuscript, such as direct relationships with its authors, rivalry for sharing a similar line of work, relationship with the entity that funded the work, or with another entity that competes with it. If it is necessary to withdraw from the process. Unpublished material provided in a manuscript submitted for review should not be used for an expert peer reviewer's own research without the express written consent of the author.

 The editor must comply with the conditions of the previous point. If there are conflicts of interest between an editor and a manuscript or its authors, the editor should remove himself/herself from the selection of external reviewers, the analysis of their opinions, and the decision whether or not to accept the manuscript for publication. Unpublished material contributed in a manuscript submitted to the journal should not be used for an editor's own research without the express written consent of the author.

 Responsibilities of Authors and Reviewers

Authors

1. Maintain records and supports of the manuscript data and provide access to them on request.

2. Ratify that the manuscript is original, was not submitted or accepted for publication in another journal or medium.

3. Correctly cite the content taken from other sources, in case of coincidence of content with a previous work, the source must be cited.

4. Obtain the corresponding permission to reproduce any content from other sources.

5. All studies performed on humans or animals must comply with the relevant laws and requirements (see 8.1).

6. Declare any possible conflict of interest (see 8.3).

7. Inform the journal editor or publisher if a significant error is identified in your article.

8. Support the process of erratum, addenda, corrigenda, or withdrawal of the article, when deemed necessary.

9. The information and supports used in each article are the direct responsibility of the authors, the Editorial Committee is not responsible for legal situations that may arise in reference to each article.

10. It is clarified that the submission of the article does NOT guarantee that the authors do not infringe copyright and that the work has not been published elsewhere and is not under evaluation for publication in other print or electronic media.

Responsibilities of Reviewers

1. Support editorial decision-making and help improve the quality of the work to be published through objective review of the manuscript, complying with deadlines.

2. Maintain the confidentiality of the information provided by the editor or author. Do not retain or copy the manuscript.

3. Inform the editor of any work, submitted or published, that is in any way similar to the one under review.

4. Be aware of potential conflicts of interest (see 8.3).

Responsibilities of the Editorial Committee

1. Make the final decision to publish an article based on compliance with editorial policies, ethical standards and the opinion of peer reviewers.

2. Disclose possible conflicts of interest (see 8.3).

3. Maintain confidentiality of manuscript information.

Procedures for dealing with misconduct

Misconduct or fraud may be reported to the editor at any time by any person, who must provide sufficient information and evidence to initiate a formal investigation.

The editor will make the decision to initiate an investigation, consult, seek advice from the publisher or the legal office, as appropriate.

Depending on the case or conduct, one or more of the following measures may be taken:

1. Inform the author or reviewer, that a misunderstanding or misconduct has been identified.

2. Inform the author or reviewer by means of a more robust letter explaining the misconduct and serving as a warning for the future.

3. Publish an editorial detailing the misconduct.

4. Send an official letter to the head of the department where the author, reviewer or sponsoring institution belongs.

5. Formally withdraw the article from the journal.

6. Officially embargo an author's articles for a defined period of time.

7. Submit a report of the case and its outcome to a professional organization or competent authority for investigation and action.

Plagiarism Detection Policy

The Journal Reflexiones Contables, uses the Turnitin Feedback Studio tool to verify the originality of the research articles submitted by the authors in order to strengthen the integrity and veracity of the articles, since this tool allows to generate reports of similarity of manuscripts of thesis, articles and books published by the journal.