Submissions

Guidelines for authors

The technical characteristics of the material submitted to the Activos journal are as follows:

Minimum length of 4000 words, letter size paper, Arial or Times New Roman 12 point, double spaced.

• Brief and accurate title, which provides guidance on the development of the subject matter.
• Indicate the author's data: name, professional title, type of institutional affiliation, institutional e-mail and ORCID.
• Footnotes should be used to clarify or expand information, while reference to authors should be made within the text using parentheses, in which they are identified (surname, year of publication, pages cited). For example: (Perez, 2002, p. 2). The APA standards are followed in all cases.
• Bibliographic references and those taken from web pages should be complete and as relevant as possible. They should be included at the end of the document in alphabetical order of the surnames of the referenced authors, according to the following examples:
• In the case of books: surnames, names (year of publication). Title of the work in italics. City: Publisher.
• Example: Rodríguez, Á. (2002). Basic Financial Statements. Madrid: Pirámide.
• In the case of journal articles: surname, names (year of publication). Title of the article. Name of the publication, volume, (issue), pages.
• Example: Martínez, G. (2005). Accounting regulation in America. New Accounting Journal, 1, (2), 16-45.
• In the case of web pages: surname, names. (year of publication). Title of the document. Date of retrieval and electronic address.

E.g.: Sánchez, J. (2008). Disclosure of financial information on the Internet. Retrieved from http://www.aeca.es.

Due to the nature of the publication, sources of doubtful credibility or superficial processing of the information, such as newspapers or non-specialized magazines, should be avoided.

• Abstract not exceeding one hundred and fifty (150) words in length, which should reflect the most significant aspects of the article.
• Keywords, not exceeding six (6) words; they should identify the main concepts of the document.
• It is suggested not to write long paragraphs or sentences in the first person, nor to make references to personal cases, as well as to avoid an abundance of regulations. In case of doubts, refer to the APA style manual, which offers plenty indications in this regard.
• Figures and graphs should be sent in JPG, PNG or TIFF format, with a minimum resolution of 300dpi and a minimum width of 1200 pixels. Tables should be sent in editable format (Word or Excel).
• Expressions in another language or foreign words should be written in italics, as well as textual transcriptions of normative, doctrinal or jurisprudential quotations, which should be enclosed in quotation marks.
• Didactic and informative aids, such as figures and tables, must have good resolution, be titled and contain the source of elaboration, even if it is the author's own. They should be in the place where they will be located within the article, and if not, their location should be clearly indicated to the editor.

Articles should be sent electronically to the email [email protected], in Word (any version) or in open office or MAC compatible with Windows format.

The articles received will be evaluated and selected by an Editorial Committee and by anonymous national academic peers, in accordance with the rules of the Scientific Committee of the Activos journal.

The fulfillment of the above technical criteria will allow us to advance in a very good way in the indexing of the journal in specialized national and international catalogs.

Ensuring an anonymous review

To ensure double-blind peer review, authors, editors and reviewers must ensure the following:

• For each document (articles, annexes and evaluations), authors and reviewers must upload two versions: one that does not have all the necessary information to identify them (names, e-mails, ORCID-ID or other) and another where such information is not available.
• In Word files, authors and reviewers should remove their personal data and information (see this tutorial).
• In PDF files, authors and reviewers must redact confidential information (see this tutorial -Requires Acrobat Pro-) and remove the authors' names from the document properties within the file menu or Acrobat's main menu.