Call
for papers and submission format 
Doctrinal articles
1.
Work for publication in the Doctrinal articles section should not,
in principle, exceed 12,000 words, including the bibliographical references
(approximately 30 pages).
2. The journal will only accept previously unpublished work. No articles
previously published in any language, will be considered. Contributions
that have been presented at scientific Congresses or Conferences will
not be regarded as published work.
3. Articles may be written in Spanish, English, French, German, Italian
or Portuguese. An English translation of the title must accompany all
articles not written in English.
4. Regardless of the original language, all articles will be prefaced
by a Spanish language summary and its English translation. Summaries shall
be between 300 (min.) and 400 (max.) words long and should describe article
content, approaches and main conclusions.
5. A maximum of six Spanish and English key words representative of article
content will follow the summary, to facilitate cataloguing and later
searches.
6. Notes should use consecutive Arabic numbering and be placed at the
foot of the page. Footnotes should be brief to avoid interrupting reading,
and should not be used to cite bibliographical references, but rather
to expound upon ideas and reasonings that do not fit smoothly into the
text, but that the author feels will enhance reader understanding of the
work or its consequences.
7. The Harvard Reference System will be used. The author's surname and
year of publication are cited in the text as a marker to help the reader
find the full bibliographical data in the bibliography included at the
end of the paper. When the author’s name is mentioned in the text, the
year of publication is inserted in parentheses immediately after the name:
“Mattessich (1964)”. When a less direct reference is made to one or more
authors, both name and date are included in parenthesis, with the reference
separated by a semicolon, as “several authors share this opinion (Tonzig,
1847; Torrents, 1903; Städler, 1998)”. Where appropriate, page numbers
should also be provided “(Donoso, 1992: 27)”. When the reference is to
a work having two or more authors, the following, “(Carmona and Cespedes,
1996)” or “(García et al., 1984: 135-6)” will be used, respectively.
If the author wishes to quote a different, or larger part of the work
(not just pages), the corresponding abbreviation should be used: ch.,
vol., par., etc., as shown in the following example: “(FASB, vol. 2: ch.
7)”. If the author wishes to indicate that the reference is to be found
in different parts of the said work, the word passim should be
used as follows: “(Cea, 1977: passim)”.
8. The words or phrases of the text that the author wishes to emphasize
should be written in italics.
9. Bibliographical references will be provided end of the work, under
the heading Bibliographical References or Bibliography,
and will be listed by author in alphabetical order according to the following
formats for standards, articles, papers at congresses, chapters or papers
in collective works, doctoral dissertations and books, respectively:
Accounting Standards Board, ASB (1991) Financial Reporting Standard no 1, “Cash Flow Statements”, London, September
González Gómez, J. I.; M. C. Hernández García y T. Rodríguez Ferrer (2000) “Contribución del tamaño y el sector en la explicación de la rentabilidad empresarial”, Revista Española de Financiación y Contabilidad, 106, 903-30.
Cea García, J. L. (1977) “Principios contables y fiscalidad”, IV Congreso de la Asociación Española de Contabilidad y Administración de Empresas (AECA), Barcelona, 65-227.
Tua Pereda, Jorge (1997) “¿Necesitamos un ´marco conceptual´?”, Estudios de Contabilidad y Auditoría en homenaje a Don Carlos Cubillo Valverde, 213-50, Madrid: Instituto de Contabilidad y Auditoría de Cuentas ICAC.
Ramírez Comeig, I. (2000): Información asimétrica y el papel de las garantías en los contratos de financiación de las pequeñas empresas, Doctoral Dissertation, Universidad de Valencia.
Mattessich, R. (1964): Accounting and Analytical Methods, Homewood, Illinois: Irwin.
11. References to different articles published by one author in the same year will be distinguished by a lower-case letter placed after the corresponding year (a, b, c, …). Letters should be assigned by chronological order of the publications. If this is not known, the works quoted should be ordered alphabetically, by title.
12. When citing books or articles translated into Spanish, where possible, the reference will include information on the original article, as well as on the Spanish version publication.
13. A brief biographical note on the author or authors should be included at the end of the article, indicating their affiliations, contact addresses, and e-mail addresses, if any. The bio note will be written in Spanish and accompanied by an English translation of the same.
Doctoral Dissertations
The Doctoral Dissertations section aims to disseminate the key content of accounting history successfully defended theses. To this end, new doctors are invited to send a 1,000 to 1,500 word thesis summary, describing the approach, methodology, and results of the work. The name of the thesis director, the university where the thesis was defended, the date it was read and the sitting dissertation examination committee should also be indicated.
Debates
The Debates section is for readers´ comments on articles published in the journal. Its purpose is to allow readers to voice disagreement, criticism of methodology or make any other type of comment that might enhance understanding or enrich the meaning of the work in question. The Editors of the journal will evaluate all comments and rule on publication, all comments published will be accompanied by a reply from the author.
To the extent applicable, authors will also apply the formats and publication rules established for Doctrinal Articles to the News, Documentation, Bibliographical Comments, News about Archives, and other sections.