ISSN 2073-6061
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INSTRUCTIONS TO AUTHORS

 

Editorial scope and policy

The COFIN HABANA magazine aims to be a space for accredited scientific publication based on high-impact databases, in the different disciplines of accounting, financial, economic and administrative sciences, always aimed at those interested in disseminating the results of their scientific research. both in the university and business spheres.
The blind peer review method will be used, so each article proposal will be evaluated by two experts and at least one of them will be external to the faculty. The endorsements made by both experts will be sent to the journal's management and analyzed by the Editorial Board, in charge of approving their publication.

 

Form and preparation of manuscripts

TECHNICAL STANDARDS FOR THE PRESENTATION OF DRAFT ARTICLES:

  • Text format: .docx
  • Number of pages: minimum 10, maximum 15
  • Sheet size: Letter (215 x 279 mm)
  • Font: Times New Roman 12
  • Line spacing: 1.5
  • Margins: 2.5 cm top and bottom, 3 cm for right and left
  • Justification: justified text
  • Title in the original language and in English, which clearly indicates the content of the work without being too long (between 15 and 20 words maximum). The use of acronyms should be avoided. Scientific names will be included only for uncommon terms or when necessary. Abbreviations, if any, must include their meaning in parentheses.
  • Name(s) and surname(s) of author(s). If the text is the work of more than one author, the first will be considered the main author. An asterisk (*) should be added to the author's name for correspondence.
  • Labor entity to which the authors belong, including city and country.
  • Email address of the author(s) and definition of the author for correspondence (in the case of articles with more than one author).
  • The ORCID Id record of the author(s). You must include the full URL (for example, http://orcid.org/0000-0002-1825-0097).
  • The JEL Classification must be included, according to the code used internationally in economic publications.

GENERAL WRITING RULES

  • The articles will be structured in:
  • Summary of the article in the original language and in English, not to exceed 130 words. It must be written in a single paragraph, where the central idea, the introduction or characterization of the topic, the objective of the work, the materials and research methods used and the possible results and conclusions are presented concisely. Preferably, it should be written in the past tense. It must not include fragments taken verbatim from the article, nor quotes, nor references, nor abbreviations. It is only required for research results.
  • Keywords of the text (no less than 3 and no more than 8) in the original language and in English. They must not match words or phrases that are already in the title of the text and must be meaningful or informative enough to allow the text to be located in an automated search. They must be separated by commas, ordered alphabetically and not include abbreviations, except those that are already well established in the language. They are only required for research results.
  • Introduction, where the relevance of the research object, its rationale and purposes, as well as the relevant bibliographic background that support the stated objectives, are clearly and concisely stated. The background should be supported by recent bibliography.
  • The Methodology must answer the questions: how, when and where is the research carried out? This section presents the main elements of the methodological design of the research, in terms of the variables, population and selected sample, the techniques, diagnostic instruments and procedures used to collect and obtain the data, the method(s). s) for the validation of the applied instruments and the analytical alternatives for the evaluation of the results. The information obtained must be consistent with the purposes and objectives set forth in the investigation.
  • In Results and discussion, the main findings, effects and impacts of the application of the methodology used in the research are clearly expressed, complemented with tables, charts, figures, photographic images and/or graphs, as well as the analytical and self-criticism of the author(s) on the object of investigation. The principles, the inter and intra-relationships and generalizations that the results demonstrate are presented. The verified findings must be confronted, interpreted and/or compared directly, clearly and precisely, with the proposed purposes and objectives. The author(s) must present their opinions and reflections on the object of investigation, highlighting the key, novel and relevant elements of the investigation.
  • The Conclusions demonstrate in a synthetic way the most relevant results of the investigation.

SPECIFIC WRITING RULES:
USE OF TENSES:

  • The use of the first-person plural should be avoided when there is only one author. For these cases, the first person singular or generic or impersonal formulas must be used.

USE OF ACRONYMS:

  • All acronyms must appear for the first time in parentheses, preceded by the full name of the concept or entity to which they refer.
  • Acronyms are not conjugated in the plural, so the letter s should not be added at the end.
  • The terms to which the acronyms refer are not necessarily written with all initials in capital letters.

RULES FOR WRITING NUMBERS, SYMBOLS, UNITS AND FORMULAS:

  • In general, the International System of Units must be applied.
  • The symbol of the units of measure must be written in lower case, except those derived from proper names. The exception is the use of the capital letter L, allowed for the litre.
  • Symbols for units of measure are not followed by periods, except at the end of a sentence. They are never used in the plural.
  • The symbols of the units of measure are used when they are accompanied by numerical values. The names of the units of measure must be completed when they are not used with numbers or when they are written with letters.
  • Non-number elements (symbols or units) must be separated from them by a space (example: 23%).
  • Numbers are written with words unless they are years and high figures or they are in a numerical context with other equivalent figures.
  • The comma will be used to separate the decimals and a space for the thousands.
  • The minus sign for negative values ​​is represented by an underscore (-) and always attached to the numerical value. For example: -12.3.
  • Mathematical signs (+, -, ±, x) or comparison signs (<, >, =) must be separated from the digits by a space.
  • The variables, within the formulas or within the text, must be written in italics. Functions or mathematical signs are not italicized.
  • Formulas should be avoided within paragraphs and should be set aside, with the same alignment as block quotes.
  • When there is more than one formula in the text, they must be numbered with Arabic numerals in parentheses, placed at the same height as the formula, but aligned to the right margin.

STANDARDS FOR TABLES, CHARTS, FIGURES, PHOTOGRAPHIC IMAGES AND/OR GRAPHICS:

  • All graphics, diagrams and photographic images are considered as figures, and all elements with columns and rows as tables, provided they do not include numerical values.
  • Your information should not be redundant or in the text. Small tables or simple figures whose information can be easily expressed in the text should be avoided.
  • They must always be accompanied by their corresponding table header or figure footer. The text of figure captions and table headings must be brief and sufficient for their understanding.
  • The feet of all the figures must be numbered consecutively; the same as the titles of tables and charts.
  • They must always be accompanied by the bibliographic source (author, year and page) from which they were taken. In case of being elaborated by the authors of the article, it should be clarified that it is their own elaboration. When the image or table has been modified from other information, this is stated. Source: elaboration based on Pérez (2000, p. 89).
  • Always, before appearing visually, they must be mentioned in the text with their corresponding numbering.
  • Whenever non-standard symbols, abbreviations or acronyms are included, a legend must be incorporated explaining the meaning of each of these elements.
  • Graphs should always include numerical data and the values ​​to which the axes correspond.
  • They must be legible and with adequate sizes for their correct visualization.
  • They can be designed in color, although these should not be essential to understand the figures or tables. 

MANDATORY STANDARDS FOR BIBLIOGRAPHICAL REFERENCES:

  • Bibliographic References are presented according to APA 7th Standards. Edition. Most of the references (75%) should appear in sources published in the last five years from the date the article is submitted for evaluation by the journal.
  • Verbatim quotations must always appear in the text between quotation marks (for quotations of up to five lines) or in block and without quotation marks (for quotations of more than five lines).
  • We work with Spanish quotation marks in the first order («...»), in the second order English quotation marks (“…”) and in the third order single quotation marks (‘’). They must not begin or end with an ellipsis to indicate deletion, except if they are part of the citation itself.
  • It is essential to use the deletion sign […] when a fragment is omitted from the citation, or include brackets when a clarification is made that was not in the original.
  • The author's last name and the year of the work are included in parentheses within the sentence.
  • Verbatim citation: refers to the extraction of fragments from an external source. It is suggested to restrict its use to particular situations, for example, the inclusion of an exact definition, numerical data that cannot be approximated, a memorable idea from an author or precise ideas that will later be analyzed or contrasted. For this type of citation, it is necessary to include the author's last name, the year of publication and the page from which the information is taken. Its format varies according to the emphasis of the citation.
  • Short quotation (less than 40 words): when the quotation is less than 40 words, it is included in the paragraph and placed between quotation marks, without italics. A period is written at the end of the sentence that includes the quote.
  • Long quotation (more than 40 words): quotations that have more than 40 words are written apart from the text, with a left indentation applied to the paragraph in 1.27cm and without quotation marks, the font size and line spacing are preserved. In this case, as the citation is presented in a block and without other marks that delimit the extension, the period is placed before the parentheses.
  • Paraphrasing: the ideas of another author are used, but in the writer's own words, which implies a reworking of the information that transcends the use of synonyms. In this citation it is necessary to include the author's last name and the year of publication.
  • Rules according to the number of authors: there are some variations depending on the type and number of authors:
    • Two authors: when a source has two authors, their surnames are separated by “and” in both narrative and parenthetical citations. This is a proposal for adaptation to Spanish.
    • Three or more authors: when there are three or more authors, the surname of the first is cited followed by “et al.” (meaning “and others”) from the first citation.
    • Three or more authors in different sources with the same year: in case the first author is in two works that have the same year and are written by three or more authors, they must cite up to the last name in which the sources differ to avoid ambiguity.
  • Corporate Author: In the case of corporate authors, the name of the organization is used instead of the last name. When the organization does not have an acronym, the full name is still used in the following citations. However, if it has an acronym, the full name is cited the first time and the acronym is indicated in parentheses. Hereinafter, only the acronym is cited.
  • Citation of two or more works in the same parenthesis: to include the authors of several works within a parenthesis, the authors must be ordered alphabetically according to the order of appearance in the list of references. A semicolon (;) is used to separate citations.
  • Citing several works by an author with the same publication date: to cite several works by the same author on the same date, add letters to the year (a, b, c...) in the order in which the works appear in the text.
  • When you want to indicate several references within the same parentheses, they are separated by semicolons and ordered chronologically.
  • Each entry in the Bibliographic References subheading must include the following data, in the same order as indicated for each case: 
    • Although the data of each reference must be organized according to the category to which the source belongs, there are four basic data common to all works: author(s), date, title, source (editorial), pages, volume and number for serials and, if any, the URL or DOI for its location on the Internet.

 

BASIC FORMS FOR BIBLIOGRAPHICAL BOOK REFERENCES:

    • Publisher's book: a book that has been coordinated by an editor, but has different authors responsible for each chapter that makes up the work;
    • Book with translation: books with translation are those that have been reprinted or reissued in a language other than the original. In this case, both the author and the translator must be accounted for, as well as the dates of the original publication and of the translation.
    • Chapter of a book: reference is made to a chapter of a book that has an editor and the chapters have been written by different authors.

 

BASIC FORMS FOR THE BIBLIOGRAPHICAL REFERENCES OF SCIENTIFIC ARTICLES.

  • Surname, A. A., Surname, B. B. and Surname, C. C. (Date). Article title. Name of the journal in italics. Volume in italics (number). pp-pp.
  • Printed article: Surname, A. A. (Date). Article title. Name of the journal in italics, volume in italics (number), pp-pp.
  • Online article: Surname, A. A. (Date). Article title. Name of the journal in italics, volume in italics (number), pp-pp. urls
  • Article with DOI: Surname, A. A. (Date). Article title. Name of the journal in italics. Volume in italics(number), pp-pp. Link in the DOI.

 

BASIC FORMS FOR BIBLIOGRAPHICAL REFERENCES IN NEWSPAPERS.

  • Online newspaper: Surname, A. A. (Date). Article title. Name of the newspaper. URL
  • Online: Surname, A. A. (Date). Article title. Name of the magazine, volume (number). URL

BASIC FORMS FOR THE BIBLIOGRAPHICAL REFERENCES OF THE THESES AND DEGREE WORKS.

  • Published in an online database: Surname, A. (Year). Title of the thesis [undergraduate, master's or doctoral thesis, name of the institution that awards the degree]. Database name. URL

 

BASIC FORMS FOR THE BIBLIOGRAPHICAL REFERENCES OF THE THESES AND DEGREE WORKS.

  • Published in an online database: Surname, A. (Year). Title of the thesis [undergraduate, master's or doctoral thesis, name of the institution that awards the degree]. Database name. URLs.
  • Published online (not in database): Surname, A. (Year). Title of the thesis [Undergraduate, master's or doctoral thesis, name of institution that grants the title]. Digital file. URL

BASIC FORMS FOR THE BIBLIOGRAPHICAL REFERENCES OF THE PAGES IN THE WORLD WIDE WEB (www)

  • Surname, A. (Date). Qualification. Website name. URL

BASIC FORMS FOR BIBLIOGRAPHICAL REFERENCES OF LEGAL PROVISIONS.

  • Sentences: Title or name of the sentence. (Date). Court or report where it is published (Name of the reporting magistrate). URL
  • Laws: Name of the Law. (Date). Font. Section or article number. URL
  • International treaties and conventions: Name of the treaty or convention, date, URL

Lists of bibliographical references must meet the following general requirements:

  • Alphabetical order by the first letter of the reference
  • Works by the same author are arranged chronologically.
  • Each reference is formatted as a French paragraph (hanging indent) and double spaced.
  • For electronic documents it is established that:
  • no period is written after the web address (URL);
  • you do not have to include the name of the database where the article was found, but you do in the case of theses and electronic books; Y
  • the date the item was retrieved is not included.
DOI (Digital Object Identifier) type bibliographic sources must include the unique alphanumeric series assigned by the publisher to the document in electronic format, which facilitates its link for its location on the Internet.

 

Sending of manuscripts

  • These must be unpublished.
  • Be related to accounting, financial, cost, administration, pedagogy of accounting and financial sciences, information technology, insurance, auditing.
  • They will be sent to the email sergiop@fcf.uh.cu  CC to virgosp1965@gmail.com

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Licencia Creative Commons

All the content of the journal, is under a license https://creativecommons.org/licenses/by-nc/4.0/deed.en

The online journal has open and free access.

Edificio Noyola, Facultad de Contabilidad y Finanzas, Universidad de La Habana, San Lázaro s/n, Plaza de la Revolución Código Postal: 10400, La Habana, Cuba