Arbitration system

The Editorial Committee of the board. Journal of accounting innovation and research accepts for publication, articles in Spanish, English and Portuguese, unpublished and original, research product, reflection and bibliographic reviews, which follow a rigorous investigative methodology, with significant contributions for new knowledge. The thematic areas in which the articles are published are: financial accounting, finance, taxation, management accounting, auditing, education, ethics and corporate social responsibility, and information and communication technologies.

The articles presented for each of their calls will be previously considered by the Editor, who will classify the different proposals that strictly comply with the policies and guidelines of the Journal. These selected articles will be reviewed by two specialist peers and based on the line of research, under the double-blind modality, that is, the author does not know who is evaluating it, and the referees do not know who they are evaluating. Based on this methodology, the quality and scientific rigor of the articles to be published is guaranteed.

The evaluation process will have a time limit of two months (60 days) to determine the publication or rejection of the proposal. The same that will be communicated to the authors in a timely manner by email.

Once the external evaluators give their opinion, the authors will be notified, through the Editor, if it was approved, if it requires amendments or was rejected.

The opinion considers three possibilities:

APPROVED, the peer reviewers consider that the article should be published without observations.
APPROVED, with observations to be corrected. With these results, the author or authors have fifteen (15) days to pass all the observations, and the article will be published, after the review by the referees and the Editor.
REJECTED, if the article submitted to the evaluation process is rejected, because it does not meet the requirements of the Journal (relevance, scientific or academic rigor) or because it does not comply with exceeding the observations made by the blind peers, within the period stipulated by the Magazine.
The evaluating referees must strictly comply with the following:

Objectivity in the review of the quality of the article.
Impartial criticism and comments with due respect for the content of the work and for the author (s).
Inform the Editor of the detection of plagiarism or self-plagiarism in the articles.
Comply with the evaluation deadlines or, in case of delay, inform it in a timely manner.
Inform through the evaluation form the respective opinion.
The participation of the arbitrators in the review process of the possible articles to be published in the meeting. Journal of accounting innovation and research will receive a certificate, by virtual means, as a form of gratitude.