Peer Review Process
All manuscripts must be submitted through the Open Journal System (OJS), which ensures an electronic and auditable record of all interactions between the journal and its authors. After submission, manuscripts are evaluated by the Editor-in-Chief for scope (editorial line), depth and clarity of ideas, compliance with the author guidelines, and accessibility to the journal’s audience, including researchers, professors, executives, and graduate and undergraduate students in Accounting, Management Control, Finance, and related fields. At this stage, the submission may be declined.
Next, the manuscript is forwarded to at least one Associate Editor, who assesses its relevance and contributions to the field.
Subsequently, the paper is sent to at least two ad hoc reviewers, with at least one being external to the institution. Throughout the review process, the identities of both authors and reviewers, as well as their institutional affiliations, remain confidential. Reviewers may recommend revisions, suggest the manuscript for publication, request further review rounds, or recommend rejection.
If discrepancies arise between reviewers’ opinions, a third reviewer is invited to assess the manuscript and resolve the divergence.
Once the evaluation is completed—and if the decision is not rejection—the manuscript is returned to the authors for the required or suggested revisions. When necessary, revised manuscripts are resent to reviewers for re-evaluation. After final approval, the article undergoes orthographic, grammatical, syntactic, and formatting review to ensure compliance with editorial standards.
All manuscripts are evaluated based on criteria previously established by the Editorial Policy Committee, using a standardized evaluation instrument.
