About the Journal

Reader information

The journal TRASCENDER, CONTABILIDAD Y GESTIÓN opens its reading and consultation towards different approaches to exploration and consultation of Nobel and consolidated researchers, with an openness to theoretical and practical knowledge in the social, economic, administrative and accounting sciences.

Each of the articles presented by the journal, have been reviewed by specialists of the subject, with the interest of disseminating informed and solid works that give a starting point to continue advancing the conjunctural integration of knowledge and evidence of the development of the organizational sciences, as a reflection of economic reality.

The journal TRASCENDER, CONTABILIDAD Y GESTIÓN is published in the city of Hermosillo, Sonora, Mexico by the Accounting Department of the University of Sonora, attached to the Division of Economic and Administrative Sciences with an international and open science approach, counting on its editorial board, editorial committee, and arbitral scientific body with national and international members and evaluators.

TRASCENDER, CONTABILIDAD Y GESTIÓN journal is published at the University of Sonora: Boulevard Luis Encinas y Rosales s/n, building 9Q3 campus UNISON. Colonia Centro. Hermosillo, Sonora, Mexico. Zip code: 83000. Phone: 662-2592211.

Responsible editor: María Eugenia De la Rosa Leal; email: eugenia.delarosa@unison.mx; revistatrascender@unison.mx.  Editorial committee and technical support: Marisela Huerta Salomón, email: marisela.huerta@unison.mx

Information for authors

TRASCENDER, CONTABILIDAD Y GESTIÓN, allows a digital access of global connection, which opens and makes visible the works published in it, before an international community, in the technological and knowledge society.

The journal receives different modalities of articles: essays, research reports, and technical appendices, all with a scientific methodological approach, and the use of APA 7 (American Psychological Association) notation, codified by its theme with the classification system of the Journal of Economic Literature (JEL) of the American Economic Association.

The journal's site operates under an OJS (Open Journal Systems) editorial management system, on a computer network of the University of Sonora, under the concept of open science. Connecting with databases and search engines that allow access to the journal  and articles, nationally and internationally efficiently and quickly.

The design of the journal protects the right of authorship and allows the journal to index national, Latin American and international scientific journals. It is currently indexed in Latindex, Class, Biblat, and SeriUNAM.

In the evaluation of the articles received, it operates with the double-blind system, protecting the identity of authors and evaluators, directing the review, corrections and acceptance by specialists of the subject, with the policy of not going beyond six months in the time of reception, response and editing.

The procedure for the opinion of the articles received for publication is carried out with the double-blind system, reviewing when receiving the work that the basic collaboration standards are met and that the similarity report applied through Ithenthicate does not exceed 25% in accordance with the ethical standards of the journal https://trascender.unison.mx/index.php/trascender/normas-eticas-privacidad and the Editorial Policies https://trascender.unison.mx/index.php/trascender/politicas-editoriales

Based on compliance with the standards and accepted similarity, two academic pairs are appointed as arbitrators, with a maximum evaluation period of three weeks.

Upon receipt of the opinions, coinciding with both evaluators, the similarity report is communicated to the responsible author, the general opinion with the evaluation and observations of the evaluators - if accepted - a correction period of two weeks is granted, or the notification of rejection and the reasons.

In the event that opinions are contradicted, a new evaluator is appointed for a third opinion. Received the evaluation and agreeing two evaluators in a decision is communicated to the responsible author in accordance with the previous paragraph.
In case of situations not considered in the evaluation and result of the articles, the final decision will be made by the editor responsible for the journal.

The journal  is licensed under Creative Commons: CC By-NC-ND 4.0. Recognition-Non-commercial-no derivatives. It also has the DOI (Digital Object Identifier) record assigning each article that its particular DOI is published as a unique identifier.

Once the articles have been published on the website of the https://trascender.unison.mx/index.php/trascender/issue/archive

Authors will be able to review the statistics of querying and downloading their articles in https://trascender.unison.mx/index.php/trascender/statistics

Information for librarians

The journal publishes articles from the social sciences, in particular administrative, accounting and economic sciences, arbitrated with the double-blind system, and if triple-blind is required. Its publication is quarterly: january-april; may-august; september-december of each year.

It is a computer network distribution journal of the University of Sonora, edited by the Department of Accounting through a Council and Editorial Committee, composed of international and national members with editorial and research experience.

All articles are listed under the code JEL (Journal of Economic Literature), also have a degree in Spanish and English; Abstract and Abstract.; keywords, keyword. And DOI (Digital Object Identifier) assigned.

Each of the published articles is submitted to the Ithenthicate anti plagiarism tool prior to its evaluation and editing, in order to protect copyright, in accordance with the editorial policies of the https://trascender.unison.mx/index.php/trascender/politicas-editoriales

The journal operates with the open access OJS system. It is indexed to the bases of Latin American scientific publications: Latindex, Clase, Biblat and SeriUNA maintaining constant growth for indexing in international benchmarks.