1. Guidelines for submitting the manuscript

1.1. General Norms

Quipukamayoc receives manuscripts in Spanish, English or Portuguese, with the condition of being original and unpublished, within the following lines of research: Accounting, Auditing, Taxation, Finance, Economy, Trade and International Business, Public Sector, Small and Medium Entities, Management and Business Risks, Information Systems and Technologies, Teaching and Research, Business Ethics and Corporate Social Responsibility.

1.2. Parts of the manuscript

1.2.1. First part: identification and metadata

On the first page, the author must include the following information:

1.2.2. Second part: manuscript’s body

The author must consider the following aspects:

1.3. Types of articles

The types of articles that Quipukamayoc journal are as follows:

1.3.1. Original article

1. Unpublished work related to the lines of research of Quipukamayoc journal that reports the original results of a study, contributing a novel aspect to scientific knowledge.
2. It proposes a logical and practical solution to the investigated problem.
3. In qualitative research, it formulates a hypothesis or hypothetical assumption, and in quantitative research, it tests a hypothesis by addressed means of a new analysis of data not previously considered or addressed.
4. The total length of the work must contain a maximum of 25 pages, 8 figures and/or tables, and a minimum of 25 updated references. These items can be:
   1. Cuantitative, experimental, empirical or factual
   2. Qualitative, descriptive, information gathering or monographic

1.3.2. Review article

1. A study that compiles, analyzes, systematizes, synthesizes, integrates and discusses the results of published or unpublished research on a scientific, technical, humanistic or ethical field, in order to account for the advances and trends of its development.
2. It is characterized by presenting a careful bibliographic review of at least 30 updated references duly cited in the body of the text, and including no more than 8 figures and / or tables.
3. The total length of the paper should not exceed 30 pages.

1.3.3. Short communications

1. Brief document that presents preliminary or partial original results of a research in the scientific, technical, humanistic, or ethical field, which generally require prompt dissemination.
2. It is written as a letter.
3. The total length of the work should not be more than 6 pages, with an abstract of a maximum of 100 words.

1.3.4. Case report

1. Document that presents the results of a study on a particular situation. The length of the work must not exceed 6 pages.

1.3.5. Special contributions

Contributions can be:

1.4. Articles’ structure

The structure that the articles must present, according to their category, is as follows:

1.4.1. Originals (quantitative or qualitative)

Abstract

• Brief and concise description of the manuscript with the following structure: objective, methods, results and conclusion.
• Written in Spanish and English, with a maximum length of 200 words.

Keywords

• Major terms, simple or compound, related to the research carried out, describing the article and not repeating the content of the title.
• Written in Spanish and English.

Introduction

• Presentation of the topic: What topic is being studied (brief description of the general overview of the topic to be covered)?
• Justification of importance and novelty: Why was the topic chosen and why is it important?
• Formulation of the problem and hypothesis: What is the main question (or hypothesis), what do you seek to answer (analyze) with the research?
• Review of the relevant and current literature on the topic to be addressed (background and theories) through the respective citations of the sources in the reference list.
• Presentation of the objective of the research.

Methods

• Presentation of details concerning the material (such as statistical instruments or analyzes) and the methods (design, scope, approach, techniques, population, or sample) used in the research, depending on the nature of the article.
• Treatment of data and analysis of information: a) descriptive analysis (indicating how data were presented in tables or figures), b) inferential analysis through statistical tests (description of the statistical tests that allowed the verification of the results).
• Written in clear and concise paragraphs, without any kind of subtitles.
• Include tables, figures or formulas (the latter inserted under the "equation" format of the Microsoft Word program) if pertinent.

Results

• Presentation of the most important results (disclosure of data through tables or figures), classified in a comprehensible and coherent manner, aligned with the objective(s) of the research.
• Presentation of the results of statistical tests (quantitative research).
• Evaluation of the results (if they support or contradict the hypothesis: which hypothesis was accepted or rejected).
• Avoid repetition of the description of methods and content already contained in the tables.

Discussion

• Description of the contribution of the study to existing knowledge.
• Comparison of the results with the precedents reviewed and cited in the introduction: How do the results agree or disagree with previous studies, and why?
• Presentation of the main conclusion.
• Acknowledgement of research limitations.
• Summary of trends/relationships/generalizations of the subject of study shown in the results.
• Specification of exceptions found and absences of correlation.
• Presentation of recommendations for further studies (new questions or unanswered questions, possibilities for future lines of research).

References

• Presentation of at least 25 updated and indexed sources, of which at least 3 must be in English, in APA style seventh edition, and cited in the body of the text.

1.4.2. Review Article

Abstract

• Brief and concise description of the manuscript including the objective, literature search strategies, results and conclusion of the review.
• Written in Spanish and English, with a maximum length of 200 words.

Keywords

• Major terms, simple or compound, related to the research done, describing the article and not repeating the content of the title.
• Written in Spanish and English.

Introduction

• It should reflect at least the following contents: a description of the subject of the study and the context (how, when and where it was conducted), a summary of the results of the review, the theoretical basis of the selected subject, the statement of the problem, the formulation of the objective, the limitations of the study, and the respective method or material.

Scope of the review

• Clear and orderly argumentation of the review performed. Based on the inclusion and exclusion criteria, the search is carried out in scientific databases and websites, and the relevant data or information is extracted; then, the quality of the findings is evaluated; and then, the most important studies are systematized for the analysis and respective synthesis.
• It presents a critical contribution on the strengths and weaknesses of the literature studied, as well as the outstanding aspects or information on the findings found, through the respective citations.
• Reports the number of works considered, the database and sources consulted.
• The systematization of the results can be shown through tables or figures, so as to allow a better understanding of the review performed.
• Describes the contribution of the review to the existing knowledge.

Conclusions

• Presentation of the novel and relevant contribution of the review: How does the study improve the current state of knowledge?

References

• Presentation of at least 30 updated and indexed sources, of which at least 3 must be in English, in APA style seventh edition, and cited in the body of the text.

1.5. Tables and Figures

In relation to the structure of the tables and figures presented in the article, the author should consider the following guidelines:

1. Mention all tables and figures in the body of the text with their respective assigned number. Example: Table 1, Figure 1 (with initial capital letter and cardinal number).
2. Insert all the tables and figures from their original format (be it Excel or PowerPoint). Graphics in jpg or png format are not supported.
3. If necessary, include a footnote to the tables and figures, before the source, with the caption Note. (in italics and with a period followed by a period).
4. If the information in the table and figure is not your own, after the Note, specify whether , whether adapted from (if the data in the table or figure are taken partially), recovered from (if the data in the table or figure are taken exactly without any change), elaborated with data taken from (if data from personal author, corporate author or instrument have been taken). Then, include the respective source in Arial 10 font, according to APA Standards seventh edition, for example: Title of work, by Initial of author's name, author's last name(s) or full name of the institution, year (web link). Each source cited must be recorded in the list of references. 
5. List each table and figure in consecutive order, according to how they appear in the manuscript.
6. Write the titles of each table and figure in a concise and clear manner, which reflects the content of what is presented.

1.5.1. Tables

1. Table design should include only three horizontal lines and the headings should be centered in bold type
2. Titles must appear in the upper part of each table, in italics, in the upper left margin, below the legend Table (with initial capital letter, in boldface type) and their respective assigned number, without a period.
3. Table contents must be interpreted and analyzed immediately before or after the presentation of the table.

1.5.2. Figures

1. Graphics, and any other type of illustration are considered as figures in the body of the text.
2. Titles should appear at the top of each figure, in italics, in the upper left margin, after the legend Figure (with initial capital letter, in bold) and their respective assigned number, without an end period.
3. Figure contents must be interpreted and analyzed immediately before or after the presentation of the figure.

2. Rules concerning citation and references

2.1. Journal’s style

Quipukamayoc is based on the American Psychological Association (APA) seventh edition style.

2.2. Citation in the manuscript

Citations are the set of ideas from a foreign document that are used in a textual or paraphrased form, and whose bibliographic data is a form of short reference that usually goes between parentheses in the text.

The citations in the text of the article should always refer to the list of references at the end of the manuscript, in alphabetical order.

Here are the main citation guidelines that the author should consider in their article:

2.2.1. Types of citation

2.2.2. Elements and forms of a citation

The citation must prove the author's last name and the year of publication; it can take two forms:

1. Narrative. Known as an author-based quote, where the author's data and the year of the work are part of the sentence with which the quotation begins. Only the year of publication is enclosed in parentheses.
   

   Example:

   Para González (2020) resulta claro que van a existir significativos efectos económicos negativos que podrían incluir el aumento de las altas cifras de pobreza y extrema pobreza.

2. Parenting. Known as text-based quote, where the author's data and the year of the work are placed in parentheses at the end of the citation.
   
   Example:
   
   La capacidad contributiva es el sustento o la base de cualquier impuesto sucesorio y, por ello, el Estado estipula participar en la cobertura de los gastos públicos (Masbernat & Ramos-Fuentes, 2019).

2.2.3. Changes in the citation

1. If part of the original text is omitted, add an ellipsis to the citation. 
   

   Example:

   “En Colombia, los actores que tienen contacto directo con la población en general … son los bancos, las compañías de financiamiento y las cooperativas financieras” (Rodríguez, 2017, p. 85).
   
   
2. If you add any type of text to make sense of the quote, enclose it in square brackets. 
   

   Example:

   El Banco Mundial (2021) en su último informe acotó que se evidenciaron “confinamientos generalizados, cierres de escuelas y de empresas, y pérdidas de puestos de trabajo. [En tanto,] casi todos los países enfrentan [actualmente] una desaceleración económica sin precedentes” (p. 9).
   
   
3. If you emphasize a word or several words in the quote, write them in italics. Then add in brackets: [italics added]. 
   

   Example:

   Las prácticas antisindicales de los grupos de poder económico son “actividades de mucha publicidad y poca transparencia [cursivas añadidas]. Si se toma en cuenta la cuestión laboral-sindical y las actividades de responsabilidad social” (Durand, 2017, p. 318).

2.2.4. Citation of material without pagination

1. When no pagination is presented and the paragraph numbers are visible, use these in direct citation. 
   

   Example:

   Según los últimos reportes, “el régimen tributario peruano se ubica 3,8% por encima del promedio de los principales países mineros y las empresas mineras peruanas enfrentan una carga fiscal equivalente al 47,07%” (Instituto Peruano de Economía, 2021, párr. 10).

2.2.5. Citation of multiple authors

2.2.6. Corporate author citation

1. In the first quote, the full name of the institution is mentioned and the corresponding initials or acronym is added in parentheses; then, in the following quotes, only the latter. 

   Example:

   First citation:

   “En contraste a diciembre de 2019, los principales productos metálicos mejoraron su cotización, dentro de los cuales el cobre registró un incremento de +27,6%” (Ministerio de Energía y Minas [MINEM], 2020, p. 13).

   
   Following citations:
   

   El grado de variación de la variable dependiente respecto de la variable independiente es del 75,52%. Esto resulta sumamente importante, ya que complementa el estudio realizado por el MINEM (2020).

2.2.7. Citación of two or more papers in the same parenthesis 

1. Different authors: The cited works are ordered alphabetically, according to the author's last name, and are separated with a semicolon.

   Example:

   Si bien se han desarrollado métodos para apoyar la realización de negocios inclusivos, pareciera que elementos, como el cambio climático, no han sido incorporados adecuadamente (Schoenmaker & Schramade, 2019; Ziolo et al., 2019; Bianchini & Gianfrate, 2018).

   If the authors have the same last name, they are ordered according to the initial of the first name.

   Example:

   La dependencia al refinanciamiento de las deudas u obligaciones a corto plazo genera que las organizaciones no tengan accesibilidad a la liquidez en periodos de crisis financieras (E. García, 2019; J. García, 2017).
   
   
2. Of more than one work by the same author published in different years: The years of the publications are ordered, separated by commas, from oldest to the most recent. References are ordered in the same way. 
   

   Example:

   Es altamente probable que las empresas, una vez utilizados sus recursos propios, acudan a un financiamiento externo de manera natural (Sauza-Ávila et al., 2020, 2021).

3. More than one work by the same author published in the same year: If more than one work is cited with the same author and date, after the year the suffixes a, b, c are placed, according to the alphabetical order of the titles of papers. The references will appear in the same order.

   Examples:

   De acuerdo con el Banco Central de Reserva del Perú (2019a), las principales causas de las variaciones respecto de los precios en los commodities se deben principalmente a la guerra comercial entre Estados Unidos y China.

   Según el Banco Central de Reserva del Perú (2019b), por el lado de los precios de exportaciones, los términos de intercambio tuvieron una caída de -1,8%.

2.2.8. Citation with errors

1. Quotes are transcribed as is, respecting the original punctuation, spelling, and wording. If there is an obvious error, the Latin word sic (which means 'like this') is placed after it, in italics and between brackets [sic] to indicate that the error is from the original source.
   

   Example:

   “La medición contable, [sic] no es exclusivamente de valores económicos, sino de valores humanos individuales y sociales” (Mejía et al., 2011, p. 127).

2.2.9. Same quote in the same paragraph

1. If the same citation is used in the same paragraph, the year of publication is no longer replaced. 
   

   Example:

   Gronroos y Ojasalo (2004) sostienen que la productividad en una empresa va alineada con la calidad de servicio, y estas dos son denominadas fenómenos inseparables. En las agencias de viajes, la productividad depende de la satisfacción y lealtad de sus clientes, por lo que Gronroos y Ojasalo la relacionan con la eficiencia de producción en las organizaciones de servicios.

2.2.10. Citations of norms, laws, and similar documents

1. Direct citation
   
   a. Parenthetical quotes
   

   Structure:

   (Number of the regulation or law or legislative decree or supreme decree, year of promulgation, article and / or literal)
   

   Example:

   Los arbitrios municipales “son las tasas que se paga por la prestación o mantenimiento de un servicio público individualizado en el contribuyente” (Decreto Legislativo Nº 776, 1993, art. 68, lit. a).
   
   b. Narrative citation:
   

   Structure:

   Number of the regulation or law or legislative decree or supreme decree (year of promulgation, article and literal)
   

   Example:

   El literal a) del artículo 2 de la Ley N° 30225 (2019) dispone lo siguiente:
   
   
   a) Libertad de concurrencia. Las Entidades promueven el libre acceso y participación de proveedores en los procesos de contratación que realicen, debiendo evitarse exigencias y formalidades costosas e innecesarias. Se encuentra prohibida la adopción de prácticas que limiten o afecten la libre concurrencia de proveedores. (art. 2)
2. Indirect citation
   
   a. Parenthetical quotes
   

   Structure:

   (Number of the regulation or law or legislative decree or supreme decree, year of promulgation)
   

   Example:

   El Planeamiento Estratégico es un sistema administrativo que se rige por la ley de la materia; como sistema administrativo está conformado por un conjunto de reglas orientadas al desarrollo de la planificación estratégica en el país (Ley Nº 29158, 2007).
   
   b. Narrative citation:
   

   Structure:

   Number of the regulation or law or legislative decree or supreme decree (year of promulgation)
   

   Example:

   El 15 de marzo del mismo año se publicó el Decreto Supremo Nº 044-2020-PCM (2020), mediante el cual se declaró el Estado de Emergencia nacional.

2.3. References

List of sources cited in the text that allows their precise identification so that the reader can locate them to verify the information or to complement it.

2.3.1. Preparation of the list of references

In drawing up the list of references, the author must take into account the following points:

1. Avoid using “automatic references” from the Microsoft Word program or any other bibliographic manager in your article.
2. Include the digital object identifier (DOI) or uniform resource locator (URL) of each digital reference.
3. Present each reference in Arial 12 font , with 1.5 spacing and French sangria.
4. Use, after a comma, the symbol "&" before the last author's last name.

The main reference structures supported by Quipukamayoc are presented below.

The author must comply all editorial guidelines and submit the article along with his mandatory documentation: publication request, sworn statement and open science compliance form , through the virtual platform of the journal Quipukamayoc.

If this is the first time you are accessing the platform, you must complete the following registration: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/user/register

In the case of being registered, you must enter to the following link: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/login

The corresponding author must send only one submission for each article of his authorship, on which he will receive a receipt confirmation.