ISSN 2073-6061
online version or printed version



Scope and policy

The aim of the Journal is to promote and disseminate the production of scientific articles on topical issues of accounting and finance, both for the university community and for business. The blind peer arbitration method will be used. Each paper will be evaluated by two experts, at least one of them will be external to the faculty, the endorsements made by both experts will be sent to the magazine address and analyzed by the Editorial Board who will approve its publication.


Form and preparation of manuscripts

  • The works will have at least 7 pages and a maximum of 20 pages, in sheets of 8 ½ X 11, in a space and a half will be sent or delivered on magnetic media, duly labeled and in which the title, author name, provenance
  • Graphs, tables and illustrations can be included along with the bibliography.
  • Reflect on the first sheet the title of the work, name and surnames of the author (s) with scientific degree, work center, e-mail. The title of the articles should have no more than 15 words but be concrete not general in letter Arial 14, bold. Subtitles in bold Arial 12.
  • The structure of the articles must have a logical order, which allows expressing in a clear and clear
  • Quotations of the text must be listed consecutively and contain the data to be established, specifying the pages in which they are located.
  • The acronyms, if used, must have the complete name.
  • Bibliographical references must conform to the author's name and surnames, cursive title, volume, volume, etc. Place and year of publication and if the reference is an article will quote quotation marks and in italics the name of the publication in which it appears. Vancouver (numerical ordering) and Harvard (alphabetical ordering by surname and year of authors) must be respected.
  • The writing team can suggest the changes that it considers necessary, as long as it does not modify the content of the work.
  • All articles must be original and results of research or academic scientific communication


Sending of manuscripts

  • Be unpublished
  • Related to accounting, financial, cost, administration and pedagogical, IT, insurance, audit.
  • Abstracts will be sent in sheets of 8 ½ X 11, to a space, with approximately 130 words. The abstract should be written in third person, in block form, with short and medium sentences. The abstract should not include citations and its structure should contain the following parts: the central idea, introduction or characterization of the subject, work objective, materials and research methods used, possible results and very brief conclusions, these are written in the present.

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Licencia Creative Commons

All the content of the journal, is under a license

The online journal has open and free access.

Edificio Dihigo, Facultad de Artes y Letras, Universidad de La Habana, Zapata y G, Plaza de la Revolución
Zip Code: 1400 La Habana Cuba
Tel.: 78730735