About the Journal

Focus and Scope

ACTIVOS journal of the School of Public Accounting of the Santo Tomás University is established as a publication dedicated to the dissemination of reflections, analysis, studies and research carried out around the accounting discipline and profession. It is a space to publicize the recent research of experts and professionals in the field. ACTIVOS seeks to constitute a space for debate and reflection on accounting and public accounting at the national and international levels.
 
ACTIVOS is an open access journal (Open-access journal), which means that all content is available at no charge to the user or their institution. Users can read, download, copy, distribute, print, search, or link the full texts of the articles in this journal without asking permission from the publisher or author, which will be done without profit and always quoting the author and original address of the journal. This is in accordance with the OSI definition of open access.

Peer Review Process

Arbitration system
The Editor of the journal will supervise the process of scientific evaluation. All originals will be evaluated by at least two reviewers external to the University, the Editor with the support of the editorial committee makes the final decision on its acceptance.

Review process
The Editor previously reviews the contributions received to verify that they comply with the publication rules. Subsequently it is submitted to the evaluation of two expert reviewers, who review its relevance, quality and clarity.
In this way, all shipments made to ASSETS are arbitrated through the peer review system. Then the author is notified of the admission or decline of the article to be published, or the admission with reforms.

Publication Frequency

Activos Journal is published twice a year from 1994. The first number is published on January 1 and the second on July 1 of the respective year.

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public, which encourages greater global exchange of knowledge.

Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)

Article processing charges (APCs) and article submission charges

Activos journal does not make no charge for the postulation, evaluation and publication of submitted articles.

The publication does not generate any cost for authors and readers, since Santo Tomás University assumes the costs related to editing, management and publication. The evaluating peers do not receive any economic compensation for their valuable contribution. The work of all the actors mentioned above is understood as a contribution to the strengthening and growth of the research community in the field of accounting.

Publication Ethics and Malpractice Statement

Activos Journal displays Policies for its operation of a public nature subject to the requirements of ethics and scientific and intellectual rigor immersed in the knowledge society adjusted to the guidelines of the United Nations Educational, Scientific and Cultural Organization, UNESCO. In the same way, ACTIVOS journal takes advantage of the "Guide of good practices for magazine editors" of the Committee of Publication Ethics (http://publicationethics.org/files/u2/Best_Practice.pdf). It also has guidelines for authors, containing the minimum guidelines for submitting articles.

The authors are fully responsible for the ideas expressed in their articles, as well as their ethical suitability. Activos journal seeks to ensure the academic and research suitability, respecting the creation and work performed by the authors, through their assessment processes, seeking to protect plurality and relativity of thought and responsibilities for each of the actors in the process.

1. RESPONSIBILITIES OF AUTHORS

  •  The journal will only consider unpublished articles that correspond in to their content and structure to its editorial policies. If the author or authors submit to the journal a paper already published, entirely or in part, this behavior will be considered unethical.
  • It is the responsibility of the author to avoid any conflict of interest in the publication of data and results (financial, institutional, collaboration relationship or of any other kind between reviewers and authors).
  •  It is considered a good practice for the author to give the relevant credits to all persons or institutions that have collaborated in the research projects in which work is based.
  •  It is the responsibility of the author or authors to respect the intellectual property, indicating and clearly referencing any fragment that is taken from the work of another author or authors in the construction of their work. If it is not done this way, it shall be considered as plagiarism and the paper will be rejected for publication.
  •  The selection and final approval of an article will depend on the academic opinion of the peers called upon in each case and the willingness of the authors to make the changes that are suggested as necessary, within an appropriate period of time, after consultation with the Editor of the journal of the time deemed necessary to make the adjustments.
  •  The peer review process of the journals is “double-blind," meaning that neither the authors nor the peers will know each other's identities. In this regard, it is the responsibility of the author to avoid any direct reference or hint about their identity within the body of the paper.
  •  The assessment process requires a policy of exclusivity. This means that the author or authors cannot simultaneously submit their work to another publication whilst in peer review process in the journals of the ESAP. If the authors make a double submission, this conduct will be considered unethical.
  •  The editorial committee reserves the right to reject the publication of any paper submitted, if it considers that it does not correspond to the academic nature of the journals or if the authors incur in any improper behavior, as the ones described above.
  •  The author fully accepts the editorial rules, criteria and procedures of the Journal.
  • The authors must sign a document of "assignment of economic rights", which authorizes the use, reproduction, transformation, publication of the paper and distribution to the Publishing University. This document is essential to include the article in the Journal.
  • Sending the article to the Journal implies that the authors agree to submit their papers to the established processes, and their best collaboration to achieve its successful completion. Anyway, the Journal reserves the right to make minor style changes, without consulting the authors.
  •  If the author decides to withdraw the article or if any problems of authorship or conflict of interest arise that forces the Journal to stop the publishing process, the author must bear the costs incurred so far such as remuneration of time and the trust generated for the publication of the article.

2. RESPONSIBILITY OF PEER REVIEWERS

  • Respect the confidentiality policy of the opinion of the articles set by the journal, which implies that the identity of the peer reviewers cannot be revealed to the authors and that they cannot make any distribution or dissemination of the materials submitted to their assessment.
  • Accept only papers that correspond to their education and their areas of expertise.
  •  Review the articles responsibly, objectively and impartially, sustaining with sufficient reasons the grounds for the rejection, likewise they should guide authors in the improvement of the paper submitted.
  •  Deliver a clearly explained assessment that adapts to the journal’s assessment format.
  •  Deliver a decision within the period agreed with the Editor.
  •  Use a clear, inoffensive, language respecting the authors in the assessment of their work.
  •  Report any conflict of interest identified at the time of assessment of the appointed paper.
  •  Identify and inform to the editor any coincidence of the document with any publication or ongoing work.

3. EDITORIAL RESPONSIBILITIES

The participants in the editorial process, according to the established functions, are responsible for the definition, implementation and assessment of the Editorial Policies, so that they comply with the standards of an academic publication valued as scientific at national and international level.

The continuous self-assessment process is a fundamental principle of the editorial work, and therefore it has the structure and organization which ensures the quality and expectations of the academic community.

When the situation warrants, the Journal will publish corrections, clarifications, rectifications and provide the relevant explanations. Thus, receiving complaints involves the response of the person in charge, within an appropriate period of time; initiating, if necessary, the internal investigations to solve the difficulties.

It is always sought, respecting, as far as possible, the dates of receipt, the selection of the most relevant articles for publication; based on the assessment and review processes established; which favor quality, originality and relevance – in addition to those that have been specifically indicated –.

4. RESPONSIBILITIES OF THE EDITOR, THE EDITORIAL COMMITTEE AND THE SCIENTIFIC COMMITTEE

  • Look after the reputation of the Journal by publishing only unpublished, academic and scientifically relevant and quality material.
  •  Publish each number according to their periodicity.
  •  Make an assessment of the works received before sending them to the peer reviewers to verify the adjustment thereof to the "Guidelines for authors" defined by the journal.
  •  To accept or reject the entries received based solely on anonymous opinions received from the peers (if they do not agree in their decision, the Editor, the Editorial Committee and the Scientific Committee of the Journal will make a final decision).
  •  Keep at all times mutual confidentiality in relation to both the authors and the peer reviewers.
  •  Provide clear and timely information to authors from the time of receipt of their articles and until when a decision has been taken.
  •  Conduct a transparent and impartial editing and publishing process, with full respect for the authors and their works.
  •  Be available to both authors and for peer reviewers in order to clarify the questions that arise during the assessment and editing processes.
  •  Pass all papers submitted to the journal through the anti-plagiarism software Turnitin, in order to avoid as far as possible an accusation of plagiarism.
  •  Send to the publisher the full material for is editorial production in compliance with the requirements set by the publisher, ensuring the quality, relevance and accuracy of the content.