ISSN 2545-8329
versión on-line

Instructions to authors

• Scope and policy
• Form and preparation of manuscripts
• Sending of manuscripts

The Argentine Institute of University Professors of Costs (IAPUCo, for its acronym in Spanish) is a civil association that brings together Argentine teachers and experts of Costs and related disciplines. It was founded on October 27, 1977 on the occasion of the First Conference of University Professors of Costs, being today the oldest entity in Argentina of its kind.

Since 1991, continuously for 20 years, semiannually publishes the journal Costos y Gestión, in which technical works of the most prominent authors, both Argentine and the world, are published, with national and foreign subscribers.

Associated to the International Institute of Costs.

Author Guidelines

The following rules must be known by the authors who are going to participate in the journal Costos y Gestión.

1. The author who submits an article to “Costos y Gestión” undertakes not to simultaneously submit it for consideration by other publications.

2. Papers must refer to issues related to costs and their application in organizations management.

3.  Articles must be unpublished and represent original research.

4. The decisions of the EDITORIAL TEAM are final.

5. Any paper that does not meet the formal requirements detailed in the "Author Guidelines" will be rejected and forwarded to the authors for adaptation and adjustment.

6. Papers written in Spanish, English, French, and Portuguese will be accepted.

7. Articles must have an abstract, in Spanish and English, indicating the section in which the article is proposed to be included, the fundamental argument of the article with the justification of the topic, the methodology used, and the main conclusions, with a maximum of 200 words. Likewise, each one of them will include a maximum of five and a minimum of three keywords, in both languages, separated by commas, that can serve as suitable descriptors of the content of the article. The article must be classified considering the plan of the Journal of Economics Literature (JEL) (e.g.: M3) (It can be consulted at https://www.aeaweb.org/jel/guide/jel.php). The mandatory nature of the abstract, keywords, and JEL code is excepted for writings that fall within the Bibliographic reviews and Translations or transcripts sections.

8. Papers with a request for publication must be sent in electronic format through the OJS platform (http://iapuco.org.ar/ojs/index.php/costos-y-gestion). Along with the paper, the Originality statement signed by each of the authors must be sent. In it, the contribution of each one must be described based on the CRediT Taxonomy (Contributor Roles Taxonomy). For a definition of each collaboration role, go to this link: http://vocabularios.caicyt.gov.ar/credit/es/index.php  or http://credit.niso.org/

Download: How to upload an article in OJS

If you have any questions, contact the Editorial Team of the Journal “Costos y Gestión” by emailing revistacostosygestion@iapuco.org.ar

9. Articles must NOT contain any PARTICULAR DATA to guarantee double-blind arbitration.

10. Articles must contain (see model in Annex A):

• Page referring to the presentation of the article.

• Title of the paper in the original language and English. Clear and precise, should not exceed 15 words. Capitalized, bold and centered. Keywords and JEL code in both languages.

• Section in which the author wishes to include the publication of the article. It will be inserted below the title leaving a space with it.

1. Scientific research articles and review of the state of the art. As research articles, they are considered writings that present the results of research projects. As a review of the state of the art, articles that present a systematic review of literature related to the theme of the journal are included.

2. Summaries of Graduate Thesis: Summaries of master's and doctoral theses that have been defended and approved are included.

3. Summaries of Final Specialization Projects: Summaries of final Specialization Projects that have been defended and approved are included.

4. Professional articles, case reports and pedagogical contributions. A professional article is understood as any technical-professional advance whose objective is to deal with practical aspects, contribute to technological progress and/or communicate new knowledge of the discipline. Case reports include articles that present technical-professional results applied to a specific situation. As pedagogical contributions, communications related to the specific teaching activity of the area are included.

5. Articles to encourage participation. This section includes articles by young professionals, postgraduate students and/or teaching assistants in careers related to the theme of the journal.

6. Bibliographic reviews. This section may include a critical review of the literature related to Costs and Management.

7. Translations or transcripts. In this section, translations of classic books and articles about costs and management will be published. Transcription of historical documents associated with the theme of the journal.

• Summary of no more than 200 words in Spanish and English in accordance with the explicit requirements ut-supra.

• Extension: the articles included in Sections 1, 2, 3, 4 and 5 may not exceed 20 pages (including annexes and excluding title page, summary and bibliography). The papers of Sections 6 and 7 will not have specifications regarding the extension.

• Body of the article. 

Introduction, which provides a foundation of the problem to be addressed throughout the paper, indicating the objectives pursued, the methodology used and the theoretical aspects when these are not discussed in a separate section.

Development, contains sections and subsections identified with Arabic numbers, following the decimal system, beginning with number 1 in the introduction and the last number in the conclusions. The headings and subheadings of the sections must account for the content of the article. In the event that there are subsections, the sections must indicate a brief introduction to the point dealt with. The explanatory notes are indicated with a footnote reference, reducing them to the necessary minimum. The development of the paper must clearly reflect the contribution of the author/s.

Conclusions, the main aspects of the article are highlighted without being a summary of it. The recommendations and limitations of the article are indicated, and future lines of research are proposed.

Bibliographic references, these will be presented at the end of the document in accordance with current APA standards. In turn, the final bibliography must include all authors mentioned in the text, but not those who have not been cited.

• Annexes

11. Tables, graphs, charts, equations or other objects must be prepared in gray scale and inserted immediately after referring, with a title that accounts for their content (placed above and aligned to the left) and must indicate the source of information on foot.

12. Tables, graphs, charts, equations or other objects must be numbered correlatively and in order of appearance. If they were prepared in another software (e.g.: MS Excel), also attach the corresponding files separately in editable format.

13. Footnotes. Only explanatory information will be shown, each note will be consecutively numbered. The Arial 8 font must be used for them.

14. If the article includes acronyms or other initials, they must be in capital letters and the first time they are mentioned, indicate the full name followed by the acronym or initials in parentheses. Example: Instituto Argentino de Profesores Universitarios de Costos (IAPUCo).

15. Citations. The author-date system will be used in the text. If more than one paper is referenced in the text, the cited authors will go in alphabetical order, always under the author-date style. All citations included must be relevant to the topic of the article.

16. Verbatim quotes. Corresponds to original cited material from another source. A short direct quote (with less than 40 words) is incorporated into the text and enclosed in double quotation marks. Quotations of more than 40 words should be placed in a separate block, without quotes, with a margin of 0.5 cm. In any case, the author, the year and the specific page of the quoted text should always be added, including the full reference in the reference list.

17. Acknowledgments. If necessary, they will be kept at the end of the text, before the bibliographical references and they should be brief. The authors assume the responsibility of requesting the necessary permissions to mention the names of people or organizations that, in heir opinion, deserve the thanks.

18. The authors must commit to submit papers in order to the Code of Ethics and Declaration of good practices of this Journal.

19. General considerations.

The technical presentation specifications are as follows:

• Text Files: Microsoft Word 97 or later.

• Paper Size: A4 (portrait orientation, justified).

• Margins: Top 2.5 cm, Bottom 2.5 cm, Left 3 cm, Right 3 cm.

• No header.

• Avoid page breaks or section breaks.

• Consecutive numbering for all pages except the first.

• Font Size: Body 11 for the text, 10 for notes.

• Font: Arial.

• Character Spacing: Normal space and normal position.

• Paragraph: Single line spacing, double line spacing at the end of each paragraph. Paragraphs should start without indentation.

• Article Title: All in uppercase and bold Arial 11, centered. Subheadings will be in lowercase, bold, and left-aligned. Subheadings of lower hierarchy will be in italics and bold. No colons or underlining after each heading or subheading.

20. Citations and bibliographic references must adhere to the guidelines established by the American Psychological Association (APA) (see Annex B). 

21. Any submission that does not meet the formal requirements outlined in the "Guidelines for Authors" will be returned for adjustment and compliance. Prior to assigning a reviewer, the editorial team of the journal will determine if the article is suitable to initiate the evaluation process. (A preliminary reading is conducted, assessing some basic content aspects.) In response to this, the article may proceed or be rejected before undergoing external review. Articles to be included in the journal must meet high professional, technical, and academic standards defined by the Technical Committee of IAPUCo. They will undergo a double-blind peer review process.

Peer Review Process

Documents included in Sections 1, 4, and 5 will be reviewed by a member of the Editorial Team to assess their relevance and quality according to the standards set by IAPUCo and the Scientific Committee of the journal. Upon satisfactory review, it will be sent, in a blinded manner, to two referees who are members of the Scientific Committee for further evaluation.

Criteria that referees follow in the evaluation process are:

1. Originality and Clarity in Presentation and Expression of Ideas;

2. Title, Keywords, and Objectives;

3. Methodological Rigor;

4. Development of the article and Conclusions;

5. Bibliographic References, Footnotes, Tables, Charts, and Graphs.

Possible outcomes of the evaluation are:

1. Publish without modifications.

2. To publish with minor revisions.

3. To publish with essential revisions.

4. Not to publish.

In cases of divergent evaluations, the decision will be:

• 1 – 2 ó 1 – 3 ó 2 – 3: The author(s) will be requested to incorporate the suggested modifications.

• If a referee provides an unpublishable evaluation (4), the Editorial Committee will send the article to a third referee from the Scientific Committee for assessment. If the article receives two similar evaluations, the third is disregarded.

When the authors incorporate the suggested modifications by the evaluators, they must submit the new version of the article, which will be sent to the referee who provided the evaluation with more extensive revisions. This referee will verify the incorporations, without the ability to request additional modifications beyond those initially suggested.

Once the article is accepted, authors will be notified in the upcoming published issue. Responsible editors will handle the syntax review and formal aspects of each article.

Documents included in Sections 2 and 3 must adhere to length standards and do not require a review process. Documents submitted in Sections 6 and 7 are not subject to length standards and will not undergo peer review. The decision to publish in these cases rests with the General Director of the journal.

Scientific research articles and review of the state of the art

As research articles, writings that present the results of research projects. As a review of the state of the art, works that present a systematic review of literature related to the theme of the journal are included.

Postgraduate Thesis Summaries

Summaries of master's and doctoral theses that have been defended and approved are included.

Summaries of Final Specialization Projects

Summaries of final Specialization projects that have been defended and approved are included.

Articles accepted and exhibited at IAPUCo congresses

Articles accepted and exhibited in congresses of the Argentine Institute of University Professors of Costs

Professional articles, case reports and pedagogical contributions

A professional article is understood as any technical-professional advance whose objective is to deal with practical aspects, contribute to technological progress and/or communicate new knowledge of the discipline. As case reports, works that present technical-professional results applied to a specific situation are included. As pedagogical contributions, communications related to the specific teaching activity of the area are included.

Articles to encourage participation

Works by young professionals, postgraduate students and/or teaching assistants of careers related to the theme of the magazine are included.

Bibliographic reviews

Critical review of the literature related to Costs and Management.

Reports to outstanding personalities in the discipline

Interviews with professionals, entrepreneurs or academics about their experiences in cost management are included.

Translations or transcripts

Translations of classic books and articles on the subject of costs and management. Transcription of historical documents associated with the theme of the magazine.

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