Editorial Policies

Through its Board and Editorial Committee, TRASCENDER, CONTABILIDAD Y GESTIÓN, has established the following criteria as policies to be met, in its editorial activities.

  1. TRASCENDER, CONTABILIDAD Y GESTIÓN, is a digital journal, published by the Accounting Department, distributed by computer network of the University of Sonora- With Registration of Reservation of Rights to Exclusive Use 04-2015-041712070800-203; ISSN: 2448-6388; and DOI 10.36791.
  2. The lines of knowledge of the journal are social, economic, administrative and related sciences.
  3. The journal publishes articles in spanish and english. Catalogued by the JEL (Journal of Economic Literature) system.
  4. The journal TRASCENDER, CONTABILIDAD Y GESTIÓN aims to contribute to the consolidation of scientific production in its knowledge lines.
  5. The journal publishes three types of articles: Research Reports, Essays and Reports or Technical Appendices.
    • Research Reports. They are reports that describe and argue results of research projects, on a specific object of study complying with a rigor and scientific method, within the lines of knowledge of the journal.
    • Essays are critical writings arguing the analysis of literature of a subject or phenomenon of study, within the lines of knowledge of the journal.
    • Technical Reports or Technical Appendices are descriptive documents of the theoretical, normative, technological or practical application of the exercise or professional practice of topics relating to the lines of knowledge of the journal.
  6. Periodicity. The publication of the digital journal TRASCENDER, CONTABILIDAD Y GESTIÓN is quarterly: january-april; may-august; september-december of each year.
  7. Operating system. The journal operates under the OJS (Open Journal Systems), being an open access, available for consultation and download via electronic web https://trascender.unison.mx/index.php/trascender
  1. Collaboration format policy. The presentation of collaborations must comply with the General Rules of Collaboration, for authors established on the website of the journal https://trascender.unison.mx/index.php/trascender/normas-para-autores
    • The papers presented may be Research Reports, Essays or Technical Studies in the lines of the journal.
    • Papers must be submitted in Spanish or English.
    • Papers may be individual or collective, of no more than three authors, sorted by level of participation.
    • All papers jobs must be unpublished.
    • All submitted papers must be delivered exclusively during the arbitration process, publication and up to one year after publication.
    • The general format of the manuscrit will be times New Roman letter at 12 points; 1.5 lined; general margins of 2.5; and centered bottom page number. With an extension of 20 to 40 pages including annexes.
    • The overall content of the manuscrit should contain: Titulo and Title (both);Resumen and Abstract (both), up to 200 words. Palabras clave and keyword (both) up to 5 words; Introduction; Method; Results; Conclusions; references consulted. JEL code(s), no more than 3.
    • The reference notation system is APA 7 (American Psychological Association).   
  2. Anti-plagiarism policy. All manuscrits submitted to the journal to publication will be subjected to anti plagiarism tools in accordance with the ethical standards, https://trascender.unison.mx/index.php/trascender/normas-eticas-privacidad having as limit of acceptance of similarity for acceptance up to 25% according to the report of the Ithenticate software..   
  3. Arbitration Policy. All manuscrit will be subjected to strict double-blind, peer-to-peer arbitration. A third evaluator shall be named in the event of disputes in double arbitration for the final opinion.
  4. Publication Policy. Once the paper has been accepted without observations, the publication time will not be more than six months between the receipt and publication of the article on the journal's website.
  5. Policy of authorial nonconformity. Once the article is published, the authors have the right to file claims or nonconformities with the mail revistatrascender@unison.mx , in case of any change that affects the content of their article and is the responsibility of the journal, being the obligation of the journal its immediate correction. In the event that the error is the responsibility of the authors the correction and obligation of the journal will be inappropriate.
  1. Open Access Policy. All edited copies and articles of the journal TRASCENDER, CONTABILIDAD Y GESTIÓN, can be consulted and downloaded with different devices in various formats, contributing to open science. Allowing all stakeholders access to unrestricted content, supporting dynamic research, visibility and transparency of knowledge.
  2. Policy free of charge to authors. TRASCENDER, CONTABILIDAD Y GESTIÓN, is a digital academic research journal of the University of Sonora, at no cost for publication or consultation.
  3. Use and Communication Policy. The author retains the rights of authorship of their articles without restrictions. Authors shall only grant TRASCENDER, CONTABILIDAD Y GESTIÓN the right of first publication and other non-exclusive publication rights. Also, according to the CC BY NC ND license, all material published and disseminated by TRASCENDER, CONTABILIDAD Y GESTIÓN may be copied and redistributed in any medium or format, always giving attribution, without commercial use and without derivative adaptations.
  4. Copyright Policy. All authors maintain their economic rights in their articles, in accordance with the Copyright Act. By means of the declaration of authorship: https://trascender.unison.mx/index.php/trascender/libraryFiles/downloadPublic/id 
  5. Financing policy. TRASCENDER, CONTABILIDAD Y GESTIÓN as a digital university journal, is funded by the University of Sonora, Mexico.
  6. Advertising Policy. TRASCENDER, CONTABILIDAD Y GESTIÓN does not use sponsorships or external advertising, being possible the sporadic dissemination of institutional identity messages without advertising effect.