Guidelines for authors

Lúmina is a journal oriented toward the promotion and dissemination of accounting, management, economics, sustainable development and organizations research developments in Colombia and Iberamerica. The journal is created by its own right in a space open to academic debate, and as such, it sets the following publication criteria, which will act as editorial regulations.

Only unpublished work, will be received. Articles must demonstrate a process of investigation and academic reflection which rigorously defends the approach of the author(s) to the topic presented.

Types of articles published

• Research articles: documents which present original research project results, in detail. The structure generally employed contains four important parts: the introduction, methodology, results, and conclusions.
• Reflection articles: documents which present research results from an analytical, interpretative, or critical perspective of the author(s), on a specific topic, supported by original sources.
• Review articles: documents which result from an research where the results of published or unpublished studies in a given scientific or technological field are analyzed, systemized, and consolidated, so as to discover advances and development tendencies. They are characterized by the presentation of a careful bibliographical review, with at least fifty references.
• Short articles: brief documents which present the original preliminary or partial results of a scientific or technological research, and generally requires rapid dissemination.
• Case studies: documents which present the results of a study regarding a particular situation, in order to make known the technical and methodological experiences considered in a specific year. Includes a commented systematic review of literature regarding similar cases.
• Topic reviews: documents which results from a critical literature review regarding a specific topic.
• Letters to the editor:Critical, analytical or interpretative positions regarding documents published in the journal which, in the opinion of the editorial committee, constitute important contributions to the scientific community’s discussion of the topic.

Submissions must be notified to the journal’s email: revistalumina@umanizales.edu.co, and these documents must also be sent via the journal’s platform, Open Journal System: https://revistasum.umanizales.edu.co/ojs/index.php/Lumina/about/submissions#onlineSubmissions.

The article should exclude the full name of the author(s), institutional or academic affiliation, and complete location data: private or work address (position, postal address, telephone number, and email address). This data will be provided on an additional form, called author identification, which must be annexed with the research article and authorship declaration. This declaration will be accredited by means of a document called declaration authority and originality

Each author must indicate their ORCID digital identifier. If not yet registered, we invite you to register at the following link: https://orcid.org/register.

Before being published, the article is reviewed in the first instance by the editorial committee, which will analyze if the subject addressed in the text fits the areas of interest of the journal, if it does not present grammatical flaws and if the approaches are exposed in consistent and spun way.

After this review, the article will be subject to careful arbitration by recognized specialists, in the different areas of knowledge, the submissions will be evaluated by two double-blind peers and will be published if they receive a positive concept from both evaluators. In the event that one of the evaluators rejects the article under evaluation, it will be sent to a third evaluator who will issue an additional concept, and upon which the publication decision will be made.

When the publication of the article is approved, the authors must sign and send the declaration author's patrimonial rights

General Guidelines

• Articles must be written in the third person.
• The length of the article should be between 5,000 and 8,000 words.
• The journal will notify authors of evaluators’ decisions in the three months following proposal receipt.
• Articles may be written in any of the following three languages: Spanish, English and Portuguese.
• Only original articles will be considered for publication. Articles that have already been published in other journals or in other languages will not be accepted. In order to verify that the article is unpublished, it will undergo a review process on the unichek
• Each article must have the key words in Spanish and English, as well as a Journal of Economic Literature (JEL) classification, which is a code for international bibliographic production searches. Please visit the following link: https://www.aeaweb.org/econlit/jelCodes.php  

Article structure

• Title in Spanish, English, and Portuguese
• Abstract in Spanish, English and Portuguese: offer a summary of what will be presented in the body of the study, the topic addressed, the context in which it is performed, objectives, methodological orientation, and results expected and/or achieved. It must include a minimum of 100 words, and a maximum of 200.
• Figures, images and tables should be integrated into the text in a single file, as well as in separate individual files, in case of word processor conversion problems. Lúmina will not be held responsible for items that do not meet these requirements.
• Authors who wish to submit their articles with drawings, figures or photographs related to the topic may do so.
• In these cases, the material must be of good quality (high graphic resolution). Lúmina will only return graphic material on author request, and does not assume responsibility for material that does not comply with these instructions. The Editorial Director will determine what graphic material is publishable for each journal edition.

Citations, footnotes, and references

Citations which appear within the text must be easily distinguished from the general text, either by quotation marks or by indentation. Identify author surname(s), and the year in which the referenced study was published at the beginning or end of the citation. When it is a textual quote, the page from which the passage was taken should be indicated. Lúmina uses the 6^th edition APA citation format.

Footnotes should appear at the bottom of the page, and be numbered consecutively throughout the text, in order to ensure that they are all correctly identified.

The list of references must be inserted at the end of the article, before any appendix, and must contain the names and years specified in the text. Those listed in the bibliography must match, and be presented in alphabetical order, according to the last name of the author(s) (or organization name if the source does not identify an author). Should the reference have a DOI (digital object identifier), it should be included at the end. Justified hanging indents must be used, and should be presented as follows:

Articles

Hofstede, G. (1983). The cultural relativity of organizational practices and theories. Journal of International Business Studies, 14(2), 75-89.

Manicas, P. (1993). The accounting as Human Science. Critical Perspectives on Accounting. 4 (12).            

Everingham, P. (2015). Intercultural exchange and mutuality in volunteer tourism: The case of intercambie in Ecuador. Tourist Studies, 15(2), 175-190. 10.1177/1468797614563435 

Wilkinson, B. & Durden, C. (2010). Accounting research homogeneity and the possibilities of structural change. American Accounting Association, Southwest Region, (p. 1-27).

Parker, L., Guthrie, J. & Linacre, S. (2011). The relationship between academic accounting research and professional practice. Accounting, Auditing and Accountability Journal, 24 (1), 5-14.

Books

OCDE. (1995). Governance in Transition: Public Management Reforms in oecd Countries. Washington, dc: OECD Publications and Information Center.

IFAC. (2012). Evaluating and Improving Internal Control in Organizations. Nova York: The International Federation of Accountants.

Chapters / Articles in books

Christensen, T. & Laegreid, P. (2007). Introduction – Theoretical Approach and Research Questions. Em T. Christensen & P. Laegreid (Orgs.), Transcending New Public Management: The Transformation of Public Sector Reforms (pp. 1-16). Hampshire: Ashgate Publishing.

Theses/ Dissertations

Miahra, A. (2009) Essays on Global Sourcing of Technology Projects, Doctoral Dissertation, Carlson School of Management, University of Minnesota.

Conferences, presentations

Lamartina, S. & Zaghini, A. (2008). Increasing Public Expenditures: Wagner’s Law in OECD Countries, CFS Working Paper No. 2008/13, Center for Financial Studies, University of Frankfurt.

Narayan, P., Nielsen, I. & Smyth, R. (2006). Panel data, cointegration, causality and Wagner’s Law: empirical evidence from Chinese provinces, Discussion Paper 0106, Deparment of Economics, Monash University.