Submissions

Author Guidelines

Note: Any article submitted for publication must be original and unpublished and must not be simultaneously submitted to other journals or editorial bodies.

Manuscripts received by the journal have an evaluation period of two months. The content is the responsibility of the authors. At the start of the manuscript review process, they will be subjected to the Turnitin similarity detection tool, and any matches must be explained by the authors. The Editorial Committee reviews the manuscripts and assesses whether they meet academic quality and originality standards.

Articles that meet the requirements will be sent for anonymous evaluation by two external reviewers using the double-blind peer review method. These reviewers must be familiar with plagiarism standards, peer review processes, and must maintain confidentiality. They may recommend one of the following: acceptance for publication; modifications without the need for another review process; modifications and a subsequent review process; or rejection of the work. The evaluation results must be submitted in the established format. Once evaluated, the reviewers' comments will be shared with the authors. The evaluation and publication process takes between three and six months.

TYPES OF MANUSCRIPTS

Research Articles
Research articles present findings derived from the application of methods supported by verifiable information and data management, focusing on topics related to fiscal control, audit methodologies, public policies, regulatory frameworks, and all topics that contribute to the development of best practices in the oversight, care, and management of public resources. The length should not exceed 8,000 words, including references. Include an abstract of up to 200 words and four keywords.

Opinion Articles
Opinion articles provide a critical, analytical, and informed perspective on topics related to fiscal control. Authors can address topics such as participatory fiscal control, analysis of recent regulations, citizen participation in oversight, current challenges of fiscal control, ethics and responsibility in resource management, among others that contribute to the debate and advancement of knowledge. The maximum length is 5,000 words including references. Include an abstract of up to 200 words and four keywords.

Lessons Learned
Lessons learned contributions refer to the analysis of experiences and practices in the field of fiscal control, supported by updated information that allows extracting valuable lessons and enriching knowledge in the management of public policies related to fiscal control. This type of article should not exceed 5,000 words, including references. Include an abstract of up to 200 words and four keywords.

Reviews
Reviews constitute analyses and debates around specialized literature, mainly books. We prefer to publish reviews of works that have not been previously reviewed. However, in cases where there are already reviews, we expect a reading with an innovative approach. The length should not exceed 3,000 words, including references. Include an abstract of up to 200 words and four keywords. Reviews will be subject to approval by an expert reader designated by the editorial committee.

Below are the guidelines authors should consider when submitting their contributions to this journal.

STRUCTURE

Language
Manuscripts are accepted in Spanish, English, or Portuguese.

Title
The title should be concise and informative, facilitating its location in search engines. Avoid abbreviations and formulas.

Abstract
Include an abstract that describes the objective of the work, the methodology used, the main results, and conclusions. Avoid references, but if necessary, cite authors and year. Also, avoid uncommon abbreviations, but if necessary, define them on first mention in the abstract. Maximum length of 200 words.

Keywords
After the abstract, include up to four (4) keywords that should not coincide with the title. Avoid general terms, plurals, and multiple concepts (avoid "and", "of"). Only abbreviations recognized in the field are accepted. These keywords are important for information retrieval systems and the findability of your article.

Author Information Note
Along with each author's name, register the latest academic degree, institutional affiliation, email, and ORCID.

Length
Research articles should not exceed 8,000 words, including tables, figures, references, and appendices (if any).

Opinion articles, lessons learned, or reviews should not exceed 5,000 words, including references and appendices (if any).

The article should be organized logically and easy to understand. Start with the introduction to announce the publication's topic and the background of the addressed topics. Then, include the sections of methodology or calculation, results, discussion, and conclusion. To facilitate reading, you can use up to three levels of headings. These should be easily identifiable. We suggest using the title styles 1, 2, and 3 from the "Style" options in MsWord.

Introduction
The introduction contains the main objective of the article, the research question, and outlines the theoretical and applied foundations. Avoid detailed literature reviews or summarizing results.

Methodology
In the methodology section, detail the procedures so that the work can be replicated. Summarize already published methods and reference them. If citing a previously published method, quote and cite the source. Explain modifications or adaptations of existing methods. Define variables and specify how their measurement was conducted.

Results
Present the results clearly and concisely. You can use graphical resources (tables, graphs, etc.) to facilitate the reader's understanding.

Discussion
In the discussion section, compare the study results with documented findings in existing research, explain the study's limitations, and address challenges and obstacles faced during the research. Identifying and disclosing gaps can lead to future research.

Conclusions
The conclusions address the research question and present the main findings of the study, along with their practical and theoretical implications. Also, explain the significance or impact these conclusions have in the field of study.

Appendices (optional)
Enumerate all appendices that should link to the main publication, with their corresponding number, title, and description in the main text.

FOOTNOTES / ENDNOTES

Use this type of note sparingly. Footnotes should be reserved for essential clarifying information. The journal will present these notes at the end of the main text (the standard for online publications) before the References section.

CITATION AND REFERENCES

In-text citations should be done using the parenthetical system (Last name, year) of the APA (American Psychological Association) norms. All references cited in the body of the article should appear in the references list at the end, and vice versa.

FORMULAS

Formulas generated from software and exported as images should be created at the highest possible quality. The editorial team will not correct or intervene in the formulas.

GRAPHIC ELEMENTS

All tables, pie charts, bar graphs, or point graphs should be submitted in MsExcel format. If the graphic element includes text, use the Calibri font at 10 pts to match the typographic text. The table style should be black line. The color of pie and bar charts will be the default given when generating them in MsExcel. Images, maps, and infographics must have a resolution of at least 150 dpi, ideally 300 dpi, and should be delivered in png or jpg format. Screenshots that do not guarantee a minimum resolution of 150 dpi are not accepted. All these elements must be cited within the main text in consecutive order using Arabic numbers (e.g., Figure 1, Figure 2, etc.).

PRESENTATION FORMAT

Manuscripts should be presented in MsWord. Since the evaluation is open, the file should contain the authors' names, respective ORCID, and current institutional affiliation (workplace).

FONT

The font used should be common and easily readable. In the editorial process, the font will be adjusted to match the journal's design. Do not use underlining in the text. Italics can be used to emphasize a word or expression, but not for sentences or phrases, and should be limited to maximize effectiveness.

LISTS

Use bullet points for unordered lists. If the list indicates a specific sequence, use a numbered list. Lists should be used sparingly to maximize their impact.

OTHER CONSIDERATIONS

• The manuscript will undergo orthographic and grammatical correction.
• Articles must have permission to use copyrighted material from other sources (including the internet).

ORIGIN OF THE ARTICLE INFORMATION

Specify if the article is a product of research, a thesis, an essay, or a critical review. If it results from research, indicate the project title, executing and funding institution, project phase, start and end dates.

DECLARATION OF ORIGINALITY

Authors must state that the submitted article is unpublished, meaning it has not been published nor is it under review or evaluation in another journal. Also, specify if a preliminary version of the article has been disclosed as a preprint or working paper. If so, inform the site and provide the corresponding link to verify the differences with the version submitted to our journal.

AUTHOR CONTRIBUTION

In the case of co-authored articles, succinctly declare how each author contributed to the article's development.

DECLARATION OF USE OF ARTIFICIAL INTELLIGENCE (AI) TOOLS

For transparency in the dissemination of research products, authors must declare if they used AI tools in preparing the article, which tool was used, and what part of the article was generated with AI. Also, if using AI, authors must carefully review their document before submitting it to the journal, as algorithms can generate incoherent or biased results, besides the risks of misrepresentation and plagiarism.

ETHICAL CONSIDERATIONS

Authors must state their commitment to fundamental ethical values when using AI tools in preparing the document submitted for the journal's consideration.

FUNDING

Authors must declare whether they received any funding for the research or preparation of the article.

CONFLICTS OF INTEREST

Authors must state if they have any conflicts of interest associated with the research development and article presentation.