Ethical and Privacy Standards

The journal TRASCENDER, CONTABILIDAD y GESTION, establishes as principles of operation and publication the seriousness, honesty, ethics and privacy, setting the following responsibilities for each of the participants.

  1. Authorship. The author(s) and co-author(s) (as) must declare in writing with autograph signature to the Editorial Committee of the journal the intellectual property and authorship of the paper submitted for publication, when sending it for the first time, it is not possible to modify the names subsequently. Complying with what is indicated in the shipment of the papers https://trascender.unison.mx/index.php/trascender/normas
  2. Originality. It is the responsibility of the authors (as) and co-authors that the paper submitted for publication in the journal TRASCENDER, CONTABILIDAD Y GESTIÓN, are original and unpublished.
  3. Exclusivity. It is the responsibility of the authors and co-authors to respect the exclusive shipping times to the journal of up to 6 months for publication or rejection, and one year once published.
  4. Respect for intellectual property. Authors and co-authors are required to recognize the intellectual property of the sources used, in full compliance with the indications in APA 7 notation. To verify this, the jorunal will apply an Ithenticate plagiarism detection system not accepting the publication of paper that exceed 25% similarity according to the corresponding review report.
  5. Appreciation and funding. Authors and co-authors are required to recognize the individuals or institutions they supported, gave technical assistance or some funding to their paper. Communicating it in File 1 of submission the paper.
  6. Declaration of conflicts of interest. In the event of any claim, demand, commitment or bias affecting the content of the pape and the results, the authors (as) and co-authors are obliged to declare it in the extensive paper, File 3.
  1. Expertis. The reviewers evaluators of the papers, have an obligation to recognize and, where appropriate, document the experience necessary to evaluate the manuscript they have agreed to review, notifying the journal immediately, if the manuscript received to evaluate is not within their field of knowledge.
  2. Opinion. Reviewers (as) must submit a rigorous evaluation report, clearly detailing their comments and suggestions on the manuscript you reviewed, using the format proposed by the journal, not being a limitation that the evaluator (a) additionally submits another document justifying its evaluation.
  3. Diligence. The review report or opinion must meet the deadlines defined by the journal, trying to attend in the shortest possible time. If the deadlines are longer for extraordinary reasons, the evaluator must communicate it in a timely and as long as possible to the revistatrascender@unison.mx
  4. Confidentiality. All communications arising from the prior or subsequent evaluation of a manuscript shall be reserved, constituting private property of the journal. The evaluator is not allowed to send or share the evaluation or manuscript with any pair.
  5. Impartiality. It is the obligation of the evaluator to do objective evaluation of the manuscript, describing the merits and defects of the manuscript, with neutrality without prejudice or ideologies.
  6. Courtesy. The drafting of the evaluation report or opinion should be courteous, respectful and pro propositional. Giving proposals for improvement to revised manuscript.
  1. Editorial independence. Decision-making of the journal's editorial guidance and flow should be autonomous and not allow the influence of external pressures. Having the last decision in case of any conflict the editor responsible for the journal.
  2. Choice of editorial team. The selection of the Journal's Board and Editorial Committee should be guided by the capacity, knowledge, experience and needs of the editorial process. Seeking interdisciplinary, interinstitutional and international integration guided by an editor of the University of Sonora.
  3. Information to users. The journal's website https://trascender.unison.mx/index.php/trascender should provide all interested parties, authors, readers, librarians, evaluators, information bases with all information necessary for the participation, consultation and use of the copies and articles published, as well as the mechanisms and rules of operation.
  4. Arbitration System. Publishers are required to disclose the system of arbitration of the paper and evaluation points, the authors concerned and the evaluators. Reporting the final opinion to the authors.
  5. Choice of reviewers. Publishers should select peer evaluators, taking into account their expertis, diligence, and knowledge lines by inviting them directly, continuously updating their curriculum information. Being your obligation, recognize participation in the website as specialized evaluators and issue your particular diploma.
  6. Confidentiality and anonymity. The participation of peer evaluators, their opinion reports and author data, and manuscripts received will be kept private, not communicated by any means outside the process and editorial team.
  7. Monitoring and control. It is the responsibility of the editorial committee to establish procedures, internal control, compliance with editorial times and reporting of the editorial process.
  8. Conflict of Interest. In the event of any situation, claim, demand, commitment or bias affecting the editorial process or the paper of the editorial team, editorial independence will be applied first, and if necessary the editorial regulations of the University of Sonora https://www.unison.mx/institucional/marconormativo/reglamentosacademicos/ReglamentoEditorialFebrero2009/
  9. Continuous improvement. It is the responsibility of the editorial team to carry out self-assessments and procedures of correction and feedback of procedures and the website for the quality, visibility and internalization of the journal.
  10. Privacy. The journal TRASCENDER, CONTABILIDAD Y GESTION is committed to ensuring the confidentiality and privacy of personal information that is captured in your system, doing use of it only for academic and research purposes. Publishing in the articles the data of the registered author(s) that are strictly necessary for authorship recognition. Observing the editorial guidelines for scientific journals of the University of Sonora.

All established ethical standards converge with the "Code of conduct and best practice guidelines for journal editors" issued by the Committee on publication ethics (COPE).