About the Journal
Focus and scope
IAPUCo has published its journal uninterruptedly since 1991, under the name “Revista Costos y Gestión”. The edition is biannual (March and September), and it publishes technical research by the most prominent authors, both Argentine and from around the world, in Spanish, English, French and Portuguese, with national and foreign subscribers.
It is mainly aimed at researchers, university professors, specialists in the topics covered in the journal, postgraduate students, professionals from related disciplines, among others.
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Objectives
- Disseminate theoretical and applied research on cost and management issues.
- Communicate to both the academic and professional spheres the most relevant advances in books and translations of articles with a particular international impact.
Maintaining as its main objective the dissemination and enrichment of the Costs discipline, as well as those related by affinity, with unpublished, relevant and high-quality articles, anonymously refereed by academic peers with recognized experience. (ISSN 2545-8329).
Code of Ethics
The journal Costos y Gestión is committed to upholding and maintaining ethical standards of conduct at all stages of the publication process. To this end, members of the editorial board, authors, and external reviewers adhere to the code of ethics and statement of best practices, which is based on the Committee on Publication Ethics (COPE) Best Practice Guidelines for Journal Editors.
Rejection Rate
The rejection rate for articles in 2025 (period between January and December) was 0%. This rate is calculated by considering the articles with an unfavorable opinion as a percentage of the total number of articles received.
Estimated Timeframe for the Evaluation and Publication Process
The evaluation and publication process is estimated to take approximately 6 to 8 months, as at least one or two rounds of evaluation are expected before the article is ready for publication. The reviewer has 60 days to complete their task, and the author has 15 days. (This period is an estimate, as it depends entirely on the authors and reviewers involved in each article.)
Once the article is ready for publication, the editing process (which includes syntax correction, translation, and formatting) takes approximately one month.
Open Access Policy
This journal provides immediate open access to its content, seeking to promote knowledge exchange through free and open public access to research.
Acceptance of a manuscript by the journal implies that it will not be submitted simultaneously to other journals or publishing bodies and the non-exclusive transfer of the authors' economic rights to the publisher, guaranteeing the journal the right of first publication. The article will simultaneously be subject to the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). The article may be shared, copied, distributed, performed, and publicly displayed, provided that: a) the authorship and original source of publication (journal, publisher, and URL of the article) are cited; b) it is not used for commercial purposes.
Likewise, IAPUCo supports and promotes open access to scientific, academic and professional literature; therefore, its publications are free of charge for both the author and the reader, and encourages authors to deposit their contributions in other institutional and thematic repositories, with the certainty that culture and knowledge are a good for all.
Self-archiving policy
Authors may only archive the post-peer-reviewed version (publisher's post-print). Archiving the pre-peer-reviewed version is not permitted. Self-archiving of published articles in institutional or thematic repositories, or on personal websites, is allowed.
Plagiarism Policy
The journal uses plagiarism detection software on submitted articles before pre-review. The editor evaluates various sections of the submissions using the online tool https://www.duplichecker.com/. Plagiarism detection will result in the automatic rejection of the submission.
Artificial Intelligence Policies
General considerations
Costos y Gestión adheres to the recommendations of the Committee on Publication Ethics (COPE) and to the principles established in The Heredia Declaration regarding the use of artificial intelligence (AI) in scientific publishing.
Given the rapid evolution of artificial intelligence tools, these policies will be periodically reviewed and updated by the Editorial Team, in order to ensure their continued alignment with good editorial practices and current ethical standards.
For authors
AI should be regarded as a tool that supports research and academic writing processes.
AI may not be listed as an author, nor cited as such.
Authors are fully responsible for the content submitted, even when AI has been used at any stage of the work.
In all cases where AI has been used, authors must complete the Originality Statement and Use of Artificial Intelligence, indicating:
- Tool or service used
- Version and date of use
- Purpose or specific task performed
For reviewers
Reviewers must strictly preserve the confidentiality of manuscripts submitted for evaluation. Accordingly, they must not enter, in whole or in part, the content of manuscripts into artificial intelligence tools that store, reuse, or process the data entered, as this would compromise the unpublished nature of the manuscripts and violate the confidentiality obligations of the peer review process.
If AI tools are used as support to assist in drafting the review report, this must be disclosed at the end of the report in the section “Justification of the evaluation”.
Reviewers are responsible for any AI-generated content included in their reports, including its accuracy and appropriateness.
For editors
The Editorial Team may use automated support tools for the indicative detection of content generated through artificial intelligence, based on the analysis of linguistic patterns and statistical probabilities. These tools are used exclusively for internal review purposes and do not store, reuse, or disseminate the analyzed texts, thereby preserving the confidentiality of unpublished manuscripts under evaluation at all times.
The use of AI tools by the Editorial Team is also permitted for administrative or management processes unrelated to manuscript review, such as drafting institutional communications, developing editorial policies, or researching indexes, tools, and trends in the field of scholarly publishing.
Editorial decisions remain at all times the sole responsibility of the Editorial Team and are based on human evaluation.
Visibility
DOI
This journal is registered in Crossref under the Digital Object Identifier (DOI) https://doi.org/10.56563/costosygestion
Archival Resource Key (ArK) Identifier
This is a unique and persistent identifier for scientific articles generated by the Argentine Centro Argentino de Información Científica y Tecnológica (CAICYT), which is part of the Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET) of Argentina. The ArK is one of the four identifiers recognized by the International Federation of Library Associations and Institutions (IFLA). All articles published in our journal will be identified with the following: http://id.caicyt.gov.ar/ark:/s25458329/woy1azwrv
Sponsorship Disclosure
The journal does not receive sponsorship from external entities. The publication of Costos y Gestión is funded exclusively by the Instituto Argentino de Profesores Universitarios de Costos.
Section Policy
- Editorial Note
The Editorial Note presents a reflection on the contents of the issue and their relationship with current topics in the field of costs and management. It may be prepared by the journal’s director or editorial team, or by invited specialists who offer a perspective on topics relevant to the discipline, the profession, or the academic field. Its purpose is to contextualize the articles published and to promote reflection on issues of interest to the community linked to management and costs.
OPEN SUBMISSIONS: NO INDEXED: YES PEER EVALUATED: NO
- Letters to the Editor: Former Presidents Space
This section brings together reflections by former presidents of the Instituto Argentino de Profesores Universitarios de Costos (IAPUCo), in which they share a review of their term in office, the challenges they faced, the team that accompanied them, and the main achievements reached. Contributions are published by invitation of the editorial team.
OPEN SUBMISSIONS: NO INDEXED: YES PEER EVALUATED: NO
- Letters to the Editor: Contributions to the Discussion
This section gathers letters from readers referring to articles published in the journal or to any other topic of interest, including suggestions and critical comments. Submissions should not exceed eight pages in length. Publication is subject to the discretion of the Editor-in-Chief and the Editorial Committee.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: NO
- Scientific research articles and review of the state of the art
Research articles are understood as papers presenting the results of research projects. State-of-the-art review articles include works that present a systematic review of the literature related to the themes of the journal.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: YES
- Summaries of Graduate Thesis
Summaries of master's and doctoral theses that have been defended and approved are included.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: NO
- Summaries of Final Specialization Projects
Summaries of final Specialization Projects that have been defended and approved are included.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: NO
- IAPUCo Articles accepted and presented at IAPUCo congresses
Articles accepted and exhibited at conferences of the “Instituto Argentino de Profesores Universitarios de Costos” (IAPUCo). The invitation to publish is extended according to the evaluation obtained in the congress review process and the editorial criteria of the journal. Once invited, authors must submit their work through the platform.
OPEN SUBMISSIONS: NO INDEXED: YES PEER EVALUATED: YES
These articles are evaluated by the IAPUCo Technical Committee.
- Professional articles, case reports and pedagogical contributions
A professional article is understood as any technical-professional advance whose objective is to deal with practical aspects, contribute to technological progress and/or communicate new knowledge of the discipline. Case reports include articles that present technical-professional results applied to a specific situation. As pedagogical contributions, communications related to the specific teaching activity of the area are included.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: YES
- Articles to encourage participation
This section includes articles by young professionals, postgraduate students and/or teaching assistants in careers related to the theme of the journal.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: YES
- Bibliographic reviews
This section may include a critical review of the literature related to costs and management.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: NO
- Interviews with Leading Experts in the Discipline
Interviews with professionals, businessmen or academics about their experiences in cost management are included.
OPEN SUBMISSIONS: NO INDEXED: YES PEER EVALUATED: NO
- Translations or transcripts
In this section, translations of classic books and articles about costs and management will be published. Transcription of historical documents associated with the theme of the journal.
OPEN SUBMISSIONS: YES INDEXED: YES PEER EVALUATED: NO
Peer Review Process
Any submission that does not meet the formal requirements outlined in the "Guidelines for Authors" will be returned for adjustment and compliance. Prior to assigning a reviewer, the editorial team of the journal will determine if the article is suitable to initiate the evaluation process. (A preliminary reading is conducted, assessing some basic content aspects.) In response to this, the article may proceed or be rejected before undergoing external review. Articles to be included in the journal must meet high professional, technical, and academic standards defined by the Technical Committee of IAPUCo. They will undergo a double-blind peer review process.
Criteria that referees follow in the evaluation process are:
- Originality and Clarity in Presentation and Expression of Ideas;
- Title, Keywords, and Objectives;
- Methodological Rigor;
- Development of the article and Conclusions;
- References, Footnotes, Tables, Charts, and Graphs.
Possible outcomes of the evaluation are:
- Publish without modifications.
- To publish with minor revisions.
- To publish with essential revisions.
- Not to publish.
In cases of divergent evaluations, the decision will be:
- 1 – 2 ó 1 – 3 ó 2 – 3: The author(s) will be requested to incorporate the suggested modifications.
- If a referee provides an unpublishable evaluation (4), the Editorial Committee will send the article to a third referee from the Scientific Committee for assessment. If the article receives two similar evaluations, the third is disregarded.
When the authors incorporate the suggested modifications by the evaluators, they must submit the new version of the article, which will be sent to the referee who provided the evaluation with more extensive revisions. This referee will verify the incorporations, without the ability to request additional modifications beyond those initially suggested.
Instructions for Reviewers
Once reviewers have completed their review of the article, they must complete the arbitration form, available here. In this form, the article is rated according to different criteria, and reviewers can justify their assigned rating in each case. To ensure consistency in the criteria used by all reviewers, instructions for completing the arbitration form are available here.
