Submissions

Author Guidelines

• "De Computis recommends the use of inclusive language in scientific articles".
• "In the event that there may be differences in the data of origin regarding sex, this fact must be mentioned in the article".

Submissions via this website or by e-mail 

As general rule the manuscripts will be submitted "online" but, if you wish, alternatively, you may send them by email to Fernando Gutiérrez (fguthid@upo.es) with a copy to Juan Izaga (juan.izaga@aeca.es). Additional files are welcome if necessary.

Supplemental material. This journal can host additional materials online (e.g. datasets, podcasts, videos, images, etc.) alongside the full-text of the article. Your supplemental material must be one of our accepted file types.

Call for papers and presentations rules

De Computis journal formally invites all researchers in Accounting History worldwide to accept it as theirs own and to use it as a vehicle for the publication and dissemination of their papers. De Computis, Spanish Journal of Accounting History is open to receive from any author(s) manuscripts that can be included in any of its different sections: Doctrinal Articles, News, Bibliographic Comments, Doctoral Theses, News on Archives or Chronicles.

Manuscripts must be written in DIN A4 format, with Word, Time New Roman 12 font, to a space simple, not to be protected against writing in order to adjust them to the format of publication of the journal, and have superior and inferior margins of 4 cm. and left and right margins of 2.5 cm.

Doctrinal Articles

1. It is estimated that, on average, the size of the papers to be included in the Doctrinal Articles section could be around 12,000 words (including bibliographic references), which means an extension of around 30 pages. However, due to the electronic nature of the journal, if the paper is interesting, well developed and without superfluous exposures, its size would not cause a publication problem.

2. The journal will only publish unpublished papers, so that the publication of previously published articles, even in another language, will not be considered. The communications presented to congresses or scientific meetings will not be considered, for this purpose, as published papers.

3. Manuscripts may be written in Spanish, English, French, Italian, German, or Portuguese. If the manuscript is not written in Spanish, its title will be accompanied by its translation into this language. In any case, the articles will include the title, abstract and keywords in English.

4. Manuscripts must be preceded by an abstract. If the manuscript is not written in English, the abstract must also be provided in English. The abstract should be between 150 and 250 words in length and clearly state the purpose of the study, the methodological approach, the main findings, and the principal conclusions. It should be self-contained and should not include bibliographic references, footnotes, direct quotations, or undefined abbreviations or acronyms.

5. Following the abstracts, the keywords that characterize the article will appear in Spanish and English, to facilitate its cataloging and search. These keywords may not exceed a maximum of seven.

6. The notes will be placed at the bottom of the page, following a correlative numbering in Arabic characters. These notes, which will be sought not to be excessive in order not to impede reading, will not have the mission of providing information about bibliographic citations. Its mission will be to extend certain ideas and reasoning that do not fit naturally in the text, but that is desired present to help the reader in understanding the paper.

7. The bibliographic citations will adopt the Harvard system, which indicates the name of the author and the year of publication as reference to obtain the complete bibliographic data contained in the Bibliography that will appear at the end of the paper. See the following examples.

• If the name of the author is included in the text, the year of publication will be entered immediately afterwards in parentheses, such as "Mattessich (1964)".
• If a less direct reference is made to one or more authors, both the author(s) and the year of publication should be cited at the appropriate point in the text, in chronological order, as in the following example: "Several authors share this view (Tonzig, 1847; Torrents, 1903; Städler, 1998)".
• When it is convenient, the page number will be added: "(Donoso, 1992: 27)".
• When the reference is to two or more authors, it will be consigned respectively: "(Carmona and Céspedes, 1996)" or "(García et al., 1984: 135-6)".
• If what you want to quote is a part of the work that is different or wider than a few pages, it should be indicated with the corresponding abbreviation: cap., Vol., Etc., such as: (FASB, vol. 2: chapter 7).
• If what is desired is to indicate that the indicated reference is found in various parts of the cited work, passim should be consigned, in this way: (Cea, 1977: passim).

The reference list should also follow the Harvard referencing system. For a detailed description of this system and examples of how references should be formatted, authors are encouraged to consult the Harvard Referencing Guide published by Monash University: https://guides.lib.monash.edu/harvard/reference-list

8. The quotations, words, or phrases of the text that the author wishes to highlight will be written in italics.

9. The bibliographical references will be placed at the end of the paper, under the heading Bibliographic References or Bibliography. They will be arranged alphabetically by authors according to the formats usually used for standards, articles, communications to congresses, chapters in collective works, doctoral theses, and books. They will be formats that allow to recognize the data and the nature of the cited work for the purpose of its possible location by the reader. The articles that are cited in the references section must include your doi (unless they do not have it). 

10. The references of the same author and year will appear differentiated with a letter placed after the corresponding year (a, b, c, ...). For the assignment of the letters, a temporary arrangement will be considered or, if not known, an alphabetical ordering of the titles of the works cited.

11. When quoting books or articles translated into Spanish, it will try to offer in the reference not only the data of the Spanish publication, but also those of the original.

12. At the end of the article a brief biographical note of the author or authors will be stated, indicating their affiliation and addresses where they can be contacted, indicating their emails. This note will be written in English and will be accompanied by its translation into Spanish.

Doctoral Thesis 

The Doctoral Theses section aims to disseminate the essential content of the theses already defended in the field of Accounting History. To this end, new doctors are invited to submit a summary of them, between 1,000 and 1,500 words, describing the approach, the methodology used, and the results of the Thesis. It must also indicate the name of the supervisor, the University in which it has been defended, the date of defense, and the Thesis Committee.

Another Publications

For other works like News, Bibliographic Comments, News about archives, etc., will be respected by the authors, in the part that are applicable, the formats and publication rules indicated for the Doctrinal Articles.