Submissions

Author Guidelines

The following rules must be known by the authors who are going to participate in the journal Costos y Gestión.

1. The author who submits an article to “Costos y Gestión” undertakes not to simultaneously submit it for consideration by other publications.

2. Papers must refer to issues related to costs and their application in organizations management.

3.  Articles must be unpublished and represent original research.

4. The decisions of the EDITORIAL TEAM are final.

5. Any paper that does not meet the formal requirements detailed in the "Author Guidelines" will be rejected and forwarded to the authors for adaptation and adjustment.

6. Papers written in Spanish, English, French, and Portuguese will be accepted.

7. Articles must have an abstract, in Spanish and English, indicating the section in which the article is proposed to be included, the fundamental argument of the article with the justification of the topic, the methodology used, and the main conclusions, with a maximum of 200 words. Likewise, each one of them will include a maximum of five and a minimum of three keywords, in both languages, separated by commas, that can serve as suitable descriptors of the content of the article. The article must be classified considering the plan of the Journal of Economics Literature (JEL) (e.g.: M3) (It can be consulted at https://www.aeaweb.org/jel/guide/jel.php). The mandatory nature of the abstract, keywords, and JEL code is excepted for writings that fall within the Bibliographic reviews and Translations or transcripts sections.

8. Papers with a request for publication must be sent in electronic format through the OJS platform (http://iapuco.org.ar/ojs/index.php/costos-y-gestion). Along with the paper, the Originality statement signed by each of the authors must be sent. In it, the contribution of each one must be described based on the CRediT Taxonomy (Contributor Roles Taxonomy). For a definition of each collaboration role, go to this link: http://vocabularios.caicyt.gov.ar/credit/es/index.php  or http://credit.niso.org/

Download: How to upload an article in OJS

If you have any questions, contact the Editorial Team of the Journal “Costos y Gestión” by emailing revistacostosygestion@iapuco.org.ar

9. Articles must NOT contain any PARTICULAR DATA to guarantee double-blind arbitration.

10. Articles must contain (see model in Annex A):

• Page referring to the presentation of the article.
• Title of the paper in the original language and English. Clear and precise, should not exceed 15 words. Capitalized, bold and centered. Keywords and JEL code in both languages.
• Section in which the author wishes to include the publication of the article. It will be inserted below the title leaving a space with it.

1. 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.

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

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

4. 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.

5. 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.

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

7. 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.

8. Letters to the editor. These letters should refer to published articles or any other topic of interest, including suggestions and criticisms. They should not exceed eight pages in length. They will be included at the discretion of the Responsible Editor and the Editorial Team.

• Summary of no more than 200 words in Spanish and English in accordance with the explicit requirements ut-supra
• Extension: the articles included in Sections 1, 2, 3, 4 and 5 may not exceed 20 pages (including annexes and excluding summary and references). The papers of Sections 6 and 7 will not have specifications regarding the extension.
• Body of the article. 

       Introduction, which provides a foundation of the problem to be addressed throughout the paper, indicating the objectives pursued, the methodology used and the theoretical aspects when these are not discussed in a separate section.

       Development, contains sections and subsections identified with Arabic numbers, following the decimal system, beginning with number 1 in the introduction and the last number in the conclusions. The headings and subheadings of the sections must account for the content of the article. In the event that there are subsections, the sections must indicate a brief introduction to the point dealt with. The explanatory notes are indicated with a footnote reference, reducing them to the necessary minimum. The development of the paper must clearly reflect the contribution of the author/s.

       Conclusions, the main aspects of the article are highlighted without being a summary of it. The recommendations and limitations of the article are indicated, and future lines of research are proposed.

       References, these will be presented at the end of the document in accordance with current APA standards. In turn, the final bibliography must include all authors mentioned in the text, but not those who have not been cited.

• Annexes

11. Tables, graphs, charts, equations or other objects must be prepared in gray scale and inserted immediately after referring, with a title that accounts for their content (placed above and aligned to the left) and must indicate the source of information on foot.

12. Tables, graphs, charts, equations or other objects must be numbered correlatively and in order of appearance. If they were prepared in another software (e.g.: MS Excel), also attach the corresponding files separately in editable format.

13. Footnotes. Only explanatory information will be shown, each note will be consecutively numbered. The Arial 10 font must be used for them.

14. If the article includes acronyms or other initials, they must be in capital letters and the first time they are mentioned, indicate the full name followed by the acronym or initials in parentheses. Example: Instituto Argentino de Profesores Universitarios de Costos (IAPUCo).

15. Citations. The author-date system will be used in the text. If more than one paper is referenced in the text, the cited authors will go in alphabetical order, always under the author-date style. All citations included must be relevant to the topic of the article.

16. Verbatim quotes. Corresponds to original cited material from another source. A short direct quote (with less than 40 words) is incorporated into the text and enclosed in double quotation marks. Quotations of more than 40 words should be placed in a separate block, without quotes, with a margin of 0.5 cm. In any case, the author, the year and the specific page of the quoted text should always be added, including the full reference in the reference list.

17. Acknowledgments. If necessary, they will be kept at the end of the text, before the references and they should be brief. The authors assume the responsibility of requesting the necessary permissions to mention the names of people or organizations that, in heir opinion, deserve the thanks.

18. The authors must commit to submit papers in order to the Code of Ethics and Declaration of good practices of this Journal.

19. General considerations.

The technical presentation specifications are as follows:

• Text Files: Microsoft Word 97 or later.
• Paper Size: A4 (portrait orientation, justified).
• Margins: Top 2.5 cm, Bottom 2.5 cm, Left 3 cm, Right 3 cm.
• No header.
• Avoid page breaks or section breaks.
• Font Size: Body 11 for the text, 10 for notes.
• Font: Arial.
• Character Spacing: Normal space and normal position.
• Paragraph: Single line spacing, double line spacing at the end of each paragraph. Paragraphs should start without indentation.
• Article Title: All in uppercase and bold Arial 11, centered. Subheadings will be in lowercase, bold, and left-aligned. Subheadings of lower hierarchy will be in italics and bold. No colons or underlining after each heading or subheading.

20. Citations and references must adhere to the guidelines established by the American Psychological Association (APA) (see Annex B). 

21. 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.

Peer Review Process

Documents included in Sections 1, 4, and 5 will be reviewed by a member of the Editorial Team to assess their relevance and quality according to the standards set by IAPUCo and the Scientific Committee of the journal. Upon satisfactory review, it will be sent, in a blinded manner, to two referees who are members of the Scientific Committee for further evaluation.

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.

Once the article is accepted, authors will be notified in the upcoming published issue. Responsible editors will handle the syntax review and formal aspects of each article.

Documents included in Sections 2 and 3 must adhere to length standards and do not require a review process. Documents submitted in Sections 6 and 7 are not subject to length standards and will not undergo peer review. The decision to publish in these cases rests with the General Director of the journal.

ANNEXES:

ANNEX A

PRESENTATION MODEL

TITLE (Spanish/English)

Section

Resumen

Este trabajo…

Palabras Claves:

Abstract

This paper…

Key Words:

JEL classification:

Introduction

Development

Conclusions

References

APA (American Psychological Association) style is a commonly accepted guideline, which refers to the editorial style that many social and behavioral sciences have adopted to present written material. Its objective is to ensure a clear and consistent presentation of said material.

When writing citations and  references, the guidelines of the seventh edition of APA Standards must be respected.

Below, the main guidelines of such standards are transcribed, and examples of the most common citations and references are shown.

TEXTUAL QUOTES

• Textual quotations must be made between "quotes".
• In all cases, the number of the cited pages must be named.
• Quotations of more than 40 words are made in a separate paragraph with an indentation of 5 spaces or 0.5 cm. on the left side in the entire paragraph and without quotes.

IN TEXT

• For textual citations, references within the text will be made in parentheses, indicating the author's last name, year of publication and, after a colon, the page or pages number. Example: (Yardín, 2010:52).
• Author as part of the narrative. Example: Yardín (2010) states that cost-volume-profit analysis collaborates with the business decision-making process.
• Author as reference. Example: In a recent study on the decision-making process (Yardín, 2010) it is proposed…
• Two authors (and should be used instead of &). Example: Norton and Kaplan (1999) showed in their study…
  In a recent study on the use of the Balanced Scorecard (Norton and Kaplan, 1999) …
• More than two authors. When a document written by more than two authors is named for the first time in the text, all of their surnames must be named. Example: The paper by Abolio, Hansen and Mowen (2017) presents… The other times this paper is named in the text, the name of the first author must be referenced followed by et al. Example: As pointed out by Abolio et al. (2017) …
• When two or more papers are included in the same parenthesis. If it is the same author with different papers. Example: Some papers (Yardín, 2010, 2019a, 2019b) … If they are different papers on the same idea, they are named in the order in which they appear in the bibliographic table. Example: The topic of management control has been widely debated (Ballvé, 2000; Norton and Kaplan, 1998).

REFERENCES (at the end of the article)

All bibliographic references cited in the main text or in the notes must be included at the end of the paper in alphabetical order of the authors' first surname. All authors included in the bibliographic list must have been mentioned in the text, and vice versa. If there are several papers by the same author published in the same year, the distinction between them will be made using letters (Example: 2004a, 2004b).

In citations from two authors with the first author having the same last name, it is organized by the alphabetical order of the second author and so on.

Example:

Yardín, A. and Demonte, N. (2005).

Yardín, A. and Rodríguez Jauregui, H. (1981).

Likewise, works by the same author(s) are ordered by year of publication, oldest first, like this:

Yardín, A. (2010)

Yardín, A. (2019)

Journal.

Last name, first initial(s) (year). Article title. Name of the journal, Volume (Number), range of pages cited. DOI: XXXX.

If the article does not have a DOI, the date and the consultation link must be included: Retrieved on XX/XX/XXXX from https://iapuco.org.ar/ojs/index.php/costos-y-gestion

El Othman, S. (2020). Impacto de largas horas de trabajo en el empoderamiento socioeconómico de las mujeres. Costos Y Gestión, (98), 13-49. Retrieved on 05/03/2020 from https://iapuco.org.ar/ojs/index.php/costos-y-gestion/article/view/66

Book.

• Printed version: Last name, first initial(s) (year). Title of the book. City: Publisher.

Example: Yardín, A. (2010). El Análisis Marginal. 2nd edition, Buenos Aires: Editorial IAPUCO-BUYATTI.

• Online version:
  Last name, first initial(s) (year). Title of the book. Retrieved on XX/XX/XXXX from http://www.websitename.com
  Last name, first initial(s) (year). Title of the book. DOI: XXXX

Example: Chiliquinga Jaramillo, M. and Vallejos Orbe, H. (2017) COSTOS. Modalidad órdenes de Producción. Retrieved on 05/03/2020 from http://repositorio.utn.edu.ec/bitstream/123456789/7077/1/LIBRO%20Costos.pdf

Chapter of the book.

Last name, first initial(s) (year). Chapter or section title. In initial(s) of the first and last name of the editor (Ed.), Title of the book (pp. xxx–xxx). City: Publisher.

In the case of digital versions, include DOI or date and reference link if applicable.

Example: Coronel, G. (2015). Gestión de empresas de salud. In Yardín, A. (Ed.), Gestión de empresas. Sector Servicios (pp. 120-150). Buenos Aires: Oscar Buyatti.

Presentation or statement at a conference.

Conference or symposium papers may be published in books or periodically in digital form. If they are published in books, the format indicated for books or book chapters must be used. To cite papers published periodically, the provisions for journals should be used. If the papers have not been formally published, the following format should be used:

Last name, first initial(s) (year, month). Title of presentation or statement. At Title of the Congress/Symposium, held at Name of the Institution/University, City.

Example: Coronel, G., Abud, S. and Sierra, D. (2013). La organización horizontal y la administración estratégica de costos en la gestión empresaria. At the XXXVI Argentine Congress of University Professors of Costs, held at National University of Entre Ríos, Paraná.

Dissertation or thesis.

Published:

Last name, first initial(s) (year). Title of the dissertation or doctoral/master's thesis (Doctoral/master's thesis). Retrieved from: database name. (Accession number) or http://www.websitename.com

Not published:

Last name, first initial(s) (year). Title of the dissertation or doctoral/master's thesis (Unpublished doctoral/master's thesis). Name of the institution, City.

Conference.

Last name, first initial(s) (year. Month). Qualification. Document presented in…, City, Country.

Published reports.

Last name, first initial(s) (year). Qualification. City: Entity in charge, Number of pages.

Unpublished reports.

Last name, first initial(s) (year). Qualification. Unpublished article.