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.
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Objectives
- 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its main objective the dissemination and enrichment of the Costs discipline, as well as those related by affinity, with unpublished, relevant and high-quality articles, anonymously refereed by academic peers with recognized experience.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).
Artificial Intelligence Policies
General considerations
Costos y Gestión adheres to the recommendations of the Committee on Publication Ethics (COPE) and to the principles established in The Heredia Declaration regarding the use of artificial intelligence (AI) in scientific publishing.
Given the rapid evolution of artificial intelligence tools, these policies will be periodically reviewed and updated by the Editorial Team, in order to ensure their continued alignment with good editorial practices and current ethical standards.
For authors
AI should be regarded as a tool that supports research and academic writing processes.
AI may not be listed as an author, nor cited as such.
Authors are fully responsible for the content submitted, even when AI has been used at any stage of the work.
In all cases where AI has been used, authors must complete the Originality Statement and Use of Artificial Intelligence, indicating:
- Tool or service used
- Version and date of use
- Purpose or specific task performed
For reviewers
Reviewers must strictly preserve the confidentiality of manuscripts submitted for evaluation. Accordingly, they must not enter, in whole or in part, the content of manuscripts into artificial intelligence tools that store, reuse, or process the data entered, as this would compromise the unpublished nature of the manuscripts and violate the confidentiality obligations of the peer review process.
If AI tools are used as support to assist in drafting the review report, this must be disclosed at the end of the report in the section “Justification of the evaluation”.
Reviewers are responsible for any AI-generated content included in their reports, including its accuracy and appropriateness.
For editors
The Editorial Team may use automated support tools for the indicative detection of content generated through artificial intelligence, based on the analysis of linguistic patterns and statistical probabilities. These tools are used exclusively for internal review purposes and do not store, reuse, or disseminate the analyzed texts, thereby preserving the confidentiality of unpublished manuscripts under evaluation at all times.
The use of AI tools by the Editorial Team is also permitted for administrative or management processes unrelated to manuscript review, such as drafting institutional communications, developing editorial policies, or researching indexes, tools, and trends in the field of scholarly publishing.
Editorial decisions remain at all times the sole responsibility of the Editorial Team and are based on human evaluation.
Sponsorship Disclosure
The journal does not receive sponsorship from external entities. The publication of Costos y Gestión is funded exclusively by the Instituto Argentino de Profesores Universitarios de Costos.
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 Committee.
- 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
- Interviews with Leading Experts 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
- Letters to the Editor
They may refer to articles published in the journal or to any other topic of interest, including suggestions and critical comments. Submissions should not exceed eight pages in length. Their publication will be subject to the discretion of the Editor-in-Chief and the Editorial Committee.
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:
- Originality and Clarity in Presentation and Expression of Ideas;
- Title, Keywords, and Objectives;
- Methodological Rigor;
- Development of the article and Conclusions;
- References, Footnotes, Tables, Charts, and Graphs.
Possible outcomes of the evaluation are:
- Publish without modifications.
- To publish with minor revisions.
- To publish with essential revisions.
- 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.
