About the Journal

Focus and scope

IAPUCo has published its journal uninterruptedly since 1991, under the name “Revista Costos y Gestión”. The edition is biannual (March and September), and it publishes technical research by the most prominent authors, both Argentine and from around the world, in Spanish, English, French and Portuguese, with national and foreign subscribers.

It is mainly aimed at researchers, university professors, specialists in the topics covered in the journal, postgraduate students, professionals from related disciplines, among others.

Its objectives include:

  • Disseminate theoretical and applied research on cost and management issues.
  • Communicate to both the academic and professional spheres the most relevant advances in books and translations of articles with a particular international impact.

Maintaining as its main objective the dissemination and enrichment of the Costs discipline, as well as those related by affinity, with unpublished, relevant and high-quality articles, anonymously refereed by academic peers with recognized experience. (ISSN 2545-8329).

Section Policy

  • Scientific research articles and review of the state of the art

As research articles, they are considered writings that present the results of research projects. As a review of the state of the art, articles that present a systematic review of literature related to the theme of the journal are included.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: YES

  • Summaries of Graduate Thesis

Summaries of master's and doctoral theses that have been defended and approved are included.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: NO

  • Summaries of Final Specialization Projects

Summaries of final Specialization Projects that have been defended and approved are included.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: NO

  • IAPUCo Articles accepted and exhibited at IAPUCo congresses

Articles accepted and exhibited at conferences of the “Instituto Argentino de Profesores Universitarios de Costos”.

OPEN SUBMISSIONS: NO   INDEXED: YES   PEER EVALUATED: YES

These articles are evaluated by the IAPUCo Technical Commission.

  • Professional articles, case reports and pedagogical contributions

A professional article is understood as any technical-professional advance whose objective is to deal with practical aspects, contribute to technological progress and/or communicate new knowledge of the discipline. Case reports include articles that present technical-professional results applied to a specific situation. As pedagogical contributions, communications related to the specific teaching activity of the area are included.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: YES

  • Articles to encourage participation

This section includes articles by young professionals, postgraduate students and/or teaching assistants in careers related to the theme of the journal.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: YES

  • Bibliographic reviews

This section may include a critical review of the literature related to Costs and Management.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: NO

  • Reports on prominent personalities in the discipline

Interviews with professionals, businessmen or academics about their experiences in cost management are included.

OPEN SUBMISSIONS: NO   INDEXED: YES   PEER EVALUATED: NO

  • Translations or transcripts

In this section, translations of classic books and articles about costs and management will be published. Transcription of historical documents associated with the theme of the journal.

OPEN SUBMISSIONS: YES   INDEXED: YES   PEER EVALUATED: NO

Peer Review Process

Any submission that does not meet the formal requirements outlined in the "Guidelines for Authors" will be returned for adjustment and compliance. Prior to assigning a reviewer, the editorial team of the journal will determine if the article is suitable to initiate the evaluation process. (A preliminary reading is conducted, assessing some basic content aspects.) In response to this, the article may proceed or be rejected before undergoing external review. Articles to be included in the journal must meet high professional, technical, and academic standards defined by the Technical Committee of IAPUCo. They will undergo a double-blind peer review process.

Criteria that referees follow in the evaluation process are:

  1. Originality and Clarity in Presentation and Expression of Ideas;
  2. Title, Keywords, and Objectives;
  3. Methodological Rigor;
  4. Development of the article and Conclusions;
  5. References, Footnotes, Tables, Charts, and Graphs.

Possible outcomes of the evaluation are:

  1. Publish without modifications.
  2. To publish with minor revisions.
  3. To publish with essential revisions.
  4. Not to publish.

In cases of divergent evaluations, the decision will be:

  • 1 – 2 ó 1 – 3 ó 2 – 3: The author(s) will be requested to incorporate the suggested modifications.
  • If a referee provides an unpublishable evaluation (4), the Editorial Committee will send the article to a third referee from the Scientific Committee for assessment. If the article receives two similar evaluations, the third is disregarded.

When the authors incorporate the suggested modifications by the evaluators, they must submit the new version of the article, which will be sent to the referee who provided the evaluation with more extensive revisions. This referee will verify the incorporations, without the ability to request additional modifications beyond those initially suggested.