Submissions

Author Guidelines

1. Focus and Scope

Quipukamayoc, founded in 1993, is an open access research journal, edited by the Financial and Accounting Sciences Research Institute of the Accounting Sciences Faculty of the Universidad Nacional Mayor de San Marcos. Its main purpose is to contribute to accounting, economic, financial and business knowledge, thus contributing to the understanding and solution of society's problems in a cultural and social context. It publishes original articles in Spanish, English or Portuguese, refereed by external peer reviewers under the double-blind modality.

Quipukamayoc receives unpublished articles from national and foreign researchers within the following lines of research: Accounting, Economy and Finance.

From this perspective, Quipukamayoc constitutes a channel of communication of scientific academic research that allows the visibility of the results, thus, it seeks that readers find in its contents an important source of consultation and reference in their academic work, which may contribute to the study and debate of the topics that our collaborators share in each publication.

2. Evaluation Standards

The articles published by Quipukamayoc are subjected to an evaluation process that aims to examine their quality, originality, feasibility, and scientific rigor. The manuscript is submitted to an evaluation by peer referees specialists who anonymously review the manuscript within a period of no more than 15 days, and send their report to the Editorial team. It should be noted that the type of peer review is double blind. (More information)

3. Open access policy

Quipukamayoc provides free and immediate access to its contents under the principle of making research freely available to the public, which fosters a greater exchange of global knowledge.

The journal adheres to the open access principles and policies established in Budapest (2002) (BOAI 10), Berlin (2003) and Bethesda (2003) and grants readers the free, irrevocable and worldwide right to access information, as well as to download, print, share or link the full text of any of the articles in any of the published numbers, provided that they are duly cited and taking into consideration the copyright, established in Legislative Decree No. 822, Law on Copyright.

Quipukamayoc uses the Creative Commons Attribution 4.0 International (CC BY 4.0) license for the distribution of the articles.

4. Creative Commons Licence and author rights

Quipukamayoc, published by Universidad Nacional Mayor de San Marcos, is distributed under a Creative Commons License (More information Open Access).

Authors retain their rights:

1. Trademark and patent and on any process or procedure described in the article.
2. To share, copy, distribute, execute and publicly communicate the published article in the Quipukamayoc journal (for example, placing it in an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in the Quipukamayoc journal.
3. To make a subsequent publication of their work, to use the article or any part of it (for example, a compilation of their work, notes for conferences, thesis, or for a book), as long as they mention the source of publication (authors of the work, journal, volume, number and date).

For Quipukamayoc, an author is the one who has made a substantial scientific intellectual contribution to the preparation of the study and the work. Quipukamayoc journal recommends following the subsequent criteria to determine the authorship of the article:

1. Substantial contributions in the planning and preparation, design or collection of data, analysis, and interpretation of results.
2. Preparation of the article’s draft or argumentative and critical review of the article.
3. Final approval to be published (more information).

5. Guidelines for submitting the manuscript

5.1. General Norms

Quipukamayoc receives manuscripts in Spanish, English or Portuguese, with the condition of being original and unpublished, within the following lines of research: Accounting, Economy, and Finance.

5.2. Mandatory documentation

The manuscript must be accompanied by a publication request signed by the corresponding author (author with whom continuous communication will be maintained during the editorial process), as well as the sworn statement (signed by each author) that supports that it is an original and unpublished work, and that is not in the process of being published in another journal, and the open science compliance form.

All authors must approve the final version of the manuscript, and verify that it complies with the journal's checklist, so any misconduct in authorship or scientific discovered or reported in any part of the editing process will lead to the withdrawal of the manuscript.

5.3. Manuscript submission

The author must send their article complying with all the guidelines, along with their mandatory documentation, through the Quipukamayoc journal's virtual platform.

If this is the first time you are accessing the platform, you must complete the following registration: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/user/register

In the case of being registered, you must enter to the following link: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/login

The corresponding author must send only one submission for each article of his authorship, on which he will receive a receipt confirmation.

Quipukamayoc does not charge a fee for submission, edition, layout and publication of the manuscripts it receives.

5.4. Parts of the manuscript

5.4.1. First part: identification and metadata

On the first page, the author must include the following information:

1. Article’s category: Indicate the type of article according to the characteristics presented in the  section 5.5. Types of articles.
2. Title: It must express the idea or actual content of the object of study in a maximum of 20 words (includes articles, prepositions, conjunctions) in Spanish and English.
3. Author(s): Include full names and surnames, main institutional affiliation (center of scientific activity or work), city, country, ORCID code and email of each author or authors. It is important to indicate that Quipukamayoc admits a maximum of three authors, and exceptionally a greater number, when so determined by the Editorial team.

5.4.2. Second part: manuscript’s body

The author must consider the following aspects:

1. The length and structure of the text is adjusted according to the type of article indicated in in the section 5.5. Types of articles.
2. The text’s format, whichever its category, should be as follows: A4 size, 1.5 spacing, justified, a single column, in Arial 12 font, with 2.5 cm margins and numbering from the first page.
3. The tables and figures must be presented within the body of the manuscript and sent in a separate file, called "complementary files”.
4. All citations included in the manuscript’s text must appear in the references, according to the APA seventh edition format (See Rules on citations and references).

5.5.Types of articles

The types of articles that Quipukamayoc journal admits are the following:

5.5.1. Original article

1. Unpublished work related to the lines of research of the Quipukamayoc journal that reports the original results of a study, contributing a novel aspect to scientific knowledge.
2. It proposes a logical and practical solution to the investigated problem.
3. In qualitative research, it formulates a hypothesis or hypothetical assumption and in quantitative research, it tests a hypothesis by means of a new analysis of data not previously considered or addressed.
4. The total length of the writing should contain a maximum of 25 pages, 8 figures and/or tables, and a minimum of 25 updated references. These articles can be:
   1. Cuantitative, experimental, empirical or factual
   2. Qualitative, descriptive, information gathering or monographic

5.5.2. Review article

1. A study that compiles, analyzes, systematizes, synthesizes, integrates and discusses the results of published or unpublished research on a scientific, technical, humanistic or ethical field, in order to account for the progress and trends in its development.
2. It is characterized by presenting a careful bibliographic review of at least 30 updated references duly cited in the body of the text and including no more than 8 figures and/or tables.
3. The total length of the work should be not exceed 30 pages.

5.5.3. Short communications

1. Brief document that presents preliminary or partial original results of a research in the scientific, technical, humanistic, or ethical field, which generally require prompt dissemination.
2. It is written as a letter.
3. The total length of the work should not be more than 6 pages, with an abstract of a maximum of 100 words.

5.5.4. Case report

1. Document that presents the results of a study on a particular situation. The length of the work must not exceed 6 pages.

5.5.5. Special contributions

Contributions can be:

1. Tributes to the country's professionals who have contributed to the journal's research lines.
2. Photo gallery. Photos of interest on a subject of the specialty sent by a collaborator, accompanied by a brief summary on the subject. The Editorial team reserves the right to limit the number of illustrations.
3. Academic events. Exhibition of research related to the journal's research lines.

5.6. Articles’ structure

The structure that the articles must present, according to their category, is as follows:

5.6.1. Originals (quantitative or qualitative)

Abstract

• Brief and concise description of the manuscript with the following structure: objective, methods, results, and conclusion.
• Written in Spanish, English, and Portuguese, with a maximum length of 200 words.

Keywords

• Five to seven major terms, simple or compound, related to the research carried out, describing the article and not repeating the content of the title.
• Written in Spanish, English, and Portuguese.

Indexing terms

• Obtained from keywords and validated by the UNESCO Thesaurus.
• Five to seven words, simple or compound, written in Spanish, English, and Portuguese.

Introduction

• Presentation of the topic: What topic is being studied (brief description of the general overview of the topic to be covered)?
• Justification of importance and novelty: Why was the topic chosen and why is it important?
• Formulation of the problem and hypothesis: What is the main question (or hypothesis), what do you seek to answer (analyze) with the research?
• Review of the relevant and current literature on the topic to be addressed (background and theories) through the respective citations of the sources in the reference list.
• Presentation of the objective of the research.

Methods

• Presentation of details concerning the material (such as statistical instruments or analyzes) and the methods (design, scope, approach, techniques, population, or sample) used in the research, depending on the nature of the article.
• Treatment of data and analysis of information: a) descriptive analysis (indicating how data were presented in tables or figures), b) inferential analysis through statistical tests (description of the statistical tests that allowed the verification of the results).
• Written in clear and concise paragraphs, without any kind of subtitles.
• Include tables, figures or formulas (the latter inserted under the "equation" format of the Microsoft Word program) if pertinent.

Results

• Presentation of the most important results (disclosure of data through tables or figures), classified in a comprehensible and coherent manner, aligned with the objective(s) of the research.
• Presentation of the results of statistical tests (quantitative research).
• Evaluation of the results (if they support or contradict the hypothesis: which hypothesis was accepted or rejected).
• No repetition of the description of the methods.
• It does not admit repetition of content presented in the tables or figures.

Discussion

• Description of the contribution of the study to existing knowledge.
• Comparison of the results with the precedents reviewed and cited in the introduction: How do the results agree or disagree with previous studies, and why?
• Presentation of the main conclusion.
• Acknowledgement of research limitations.
• Summary of trends/relationships/generalizations of the subject of study shown in the results.
• Specification of exceptions found and absences of correlation.
• Recommendations for further studies (new questions or unanswered questions, possibilities for future lines of research).

References

• Presentation of at least 25 updated and indexed sources from databases such as Scopus, SciELO, Redalyc, Web of Science, of which at least 5 must be in English, in APA style seventh edition, and cited in the body of the text. Noncompliance with this guideline will result in the article not being considered for evaluation by the Editorial Team.

5.6.2. Review Article

Abstract

• Brief and concise description of the manuscript including the objective, literature search. strategies, results and conclusion of the review.
• Written in Spanish, English, and Portuguese with a maximum length of 200 words.

Keywords

• Five to seven major terms, simple or compound, related to the research carried out, describing the article and not repeating the content of the title.
• Written in Spanish, English, and Portuguese

Indexing terms

• Obtained from keywords and validated by the UNESCO Thesaurus.
• Five to seven words, simple or compound, written in Spanish, English, and Portuguese with the following quote at the end in parentheses: (Source: UNESCO Thesaurus).

Introduction

• It should reflect at least the following contents: a description of the subject of the study and the context (how, when and where it was conducted), a summary of the results of the review, the theoretical basis of the selected subject, the statement of the problem, the formulation of the objective, the limitations of the study, and the respective method or material.

Scope of the review

• Clear and orderly argumentation of the review performed. Based on the inclusion and exclusion criteria, the search is carried out in scientific databases and websites, and the relevant data or information is extracted; then, the quality of the findings is evaluated; and then, the most important studies are systematized for the analysis and respective synthesis.
• It presents a critical contribution on the strengths and weaknesses of the literature studied, as well as the outstanding aspects or information on the findings found, through the respective citations.
• Reports the number of works considered, the database and sources consulted.
• The systematization of the results can be shown through tables or figures, so as to allow a better understanding of the review performed
• Describes the contribution of the review to the existing knowledge.

Conclusions

• Presentation of the novel and relevant contribution of the review: How does the study improve the current state of knowledge?

References

• Presentation of at least 30 updated and indexed sources from databases such as Scopus, SciELO, Redalyc, Web of Science, of which at least 5 must be in English, in APA style seventh edition, and cited in the body of the text. Noncompliance with this guideline will result in the article not being considered for evaluation by the Editorial Team.

5.7. Tables and Figures

In relation to the structure of the tables and figures presented in the article, the author should consider the following guidelines:

1. Mention all tables and figures in the body of the text with their respective assigned number. Example: Table 1, Figure 1 (with initial capital letter and cardinal number).
2. Insert all the tables and figures from their original format (be it Excel or PowerPoint). Graphics in jpg or png format are not supported.
3. If necessary, include a footnote to the tables and figures, before the source, with the caption Note. (in italics and with a period followed by a period).
4. If the information in the table and figure is not your own, after the Note, specify whether, whether adapted from (if the data in the table or figure are taken partially), recovered from (if the data in the table or figure are taken exactly without any change), elaborated with data taken from (if data from personal author, corporate author or instrument have been taken). Then, include the respective source in Arial 10 font, according to APA Standards seventh edition, for example: Title of work, by Initial of author's name, author's last name(s) or full name of the institution, year (web link). Each source cited must be recorded in the list of references. 
5. List each table and figure in consecutive order, according to how they appear in the manuscript.
6. Write the titles of each table and figure in a concise and clear manner, which reflects the content of what is presented.

5.7.1. Tables

1. Table design should include only three horizontal lines and the headings should be centered in bold type.
2. The titles must appear in the upper part of each table, in italics, in the upper left margin, below the legend Table (with initial capital letter, in boldface type) and their respective assigned number, without a period.
3. Table contents must be interpreted and analyzed immediately before or after the presentation of the table.

5.7.2. Figures

1. Graphics, and any other type of illustration are considered as figures in the body of the text.
2. The titles must appear at the bottom of each figure, in round type, after the legend Figure (with initial capital letter, in boldface types) and their respective assigned number, without a period.
3. Figure contents must be interpreted and analyzed immediately before or after the presentation of the figure.
4. .

6. Rules concerning citation and references

6.1. Journal’s style

Quipukamayoc is based on the American Psychological Association (APA) seventh edition style.

6.2. Citation in the manuscript

Citations are the set of ideas from a foreign document that are used in a textual or paraphrased form, and whose bibliographic data is a form of short reference that usually goes between parentheses in the text.

The citations in the text of the article should always refer to the list of references at the end of the manuscript, in alphabetical order.

Here are the main citation guidelines that the author should consider in their article:

6.2.1. Types of citation

1. Direct, textual, or literal. Exact reproduction of some part of an academic work. Two cases are presented:

   1. When it has less than 40 words, the quoted text is enclosed in quotation marks and the number of the page from which said text was transcribed is indicated. 
      

      Examples:

      Según De la Cuba y Ferreyra (2020), “en los últimos doce años se identifican tres periodos de caída severa en el precio del cobre: la crisis financiera global (2008-2009), la crisis bursátil china (2015-2016) y la reciente pandemia (enero-junio 2020)” (p. 32).

      El programa Reactiva Perú “ha potenciado la transmisión de la reducción de la tasa de interés de referencia del Banco Central de Reserva al resto de tasas del sistema financiero” (Sánchez & Castro, 2020, p. 20)

      Pizarro Hofer (2020) enfatiza que “el virus ha dejado al desnudo la incapacidad del Estado y del modelo económico neoliberal para proteger a la sociedad, y a todos sus miembros” (p. 1035).

       

   2. When it has 40 or more words, the text is transcribed in another paragraph with an indentation of 1.27 cm (approx.). 
      

      Examples:

      A pesar de que se han ensayado políticas de rescate por el lado gubernamental, son mínimos los resultados alcanzados. Sobre el rol del Estado, Huerta Gonzáles (2020) señala lo siguiente:

      
      
      La dimensión de la crisis que enfrentamos actualmente exige un Estado fuerte, que asuma un papel rector y que recupere el manejo soberano de la política monetaria, fiscal, financiera y comercial para contar con los recursos y hacer la asignación necesaria para superar la pandemia y la crisis económica. (p.59)
      
      

      Es importante señalar la preponderancia de las variables externas, como los términos de intercambio, sobre el crecimiento económico de las economías emergentes; adicionalmente:

      
      
      Para economías altamente abiertas como las de América Latina y el Caribe, el desempeño de la inversión y el crecimiento se vuelve altamente dependiente de las condiciones externas. Esto se da particularmente en aquellas economías cuya estructura productiva y la composición de la inversión están muy concentradas en sectores expuestos a los vaivenes de la economía internacional. (Comisión Económica para América Latina y el Caribe, 2018, p. 197)

2. Indirect or Paraphrase. Explanation or interpretation of a text to illustrate or make it sharper or more intelligible. In the structure of the paraphrased quotation, it is convenient to include the page number from which it has been extracted. It should be noted that paraphrases that make minor changes to the quoted text will not be accepted, only for the purpose of not using quotation marks; this will be considered plagiarism.

   Example:

   La medida sobre la reprogramación de créditos planteada no estuvo enfocada en apoyar a los deudores con sus créditos, su objetivo fue la modificación de las condiciones contractuales de aquellos clientes que se encuentren al día en sus pagos y mantenerlos contablemente como créditos vigentes y que estos no pasen a cartera atrasada, ya que significaba un problema para el banco y, dependiendo del tamaño de este, también sería un problema para el sistema en su totalidad (Superintendencia de Banca, Seguros y Administradora de Fondo de Pensiones, 2020, p. 1).

6.2.2. Elements and forms of a citation

The citation must prove the author's last name and the year of publication; it can take two forms:

1. Narrative. Known as an author-based quote, where the author's data and the year of the work are part of the sentence with which the quotation begins. Only the year of publication is enclosed in parentheses. 
   

   Example:

   Para González (2020) resulta claro que van a existir significativos efectos económicos negativos que podrían incluir el aumento de las altas cifras de pobreza y extrema pobreza.

    

2. Parenthetic. Known as text-based quote, where the author's data and the year of the work are placed in parentheses at the end of the citation.

   Example:

   La capacidad contributiva es el sustento o la base de cualquier impuesto sucesorio y, por ello, el Estado estipula participar en la cobertura de los gastos públicos (Masbernat & Ramos-Fuentes, 2019).

6.2.3. Changes in the citation

1. If part of the original text is omitted, add an ellipsis to the citation. 
   

   Example:

   “En Colombia, los actores que tienen contacto directo con la población en general … son los bancos, las compañías de financiamiento y las cooperativas financieras” (Rodríguez, 2017, p. 85).
   
   
2. If you add any type of text to make sense of the quote, enclose it in square brackets. 
   

   Example:

   El Banco Mundial (2021) en su último informe acotó que se evidenciaron “confinamientos generalizados, cierres de escuelas y de empresas, y pérdidas de puestos de trabajo. [En tanto,] casi todos los países enfrentan [actualmente] una desaceleración económica sin precedentes” (p. 9).
   
   
3. If you emphasize a word or several words in the quote, write them in italics. Then add in brackets: [italics added]. 
   

   Example:

   Las prácticas antisindicales de los grupos de poder económico son “actividades de mucha publicidad y poca transparencia [cursivas añadidas]. Si se toma en cuenta la cuestión laboral-sindical y las actividades de responsabilidad social” (Durand, 2017, p. 318).

6.2.4. Citation of material without pagination

1. When no pagination is presented and the paragraph numbers are visible, use these in direct citation. 
   

   Example:

   Según los últimos reportes, “el régimen tributario peruano se ubica 3,8% por encima del promedio de los principales países mineros y las empresas mineras peruanas enfrentan una carga fiscal equivalente al 47,07%” (Instituto Peruano de Economía, 2021, párr. 10).

6.2.5. Citation of multiple authors

1. Two authors. When a co-authored work is cited, the surnames are joined by an "&" in parenthetical quotations, and an "y" in narrative quotations.
   

   Examples:

   La pandemia ha mostrado que la salud humana, el bienestar económico y el medioambiente natural están profundamente conectados (Kell & Rasche, 2020).

   Según Casalí y Pena (2020), los cambios realizados en la reforma del Sistema de Pensiones no responden a los principios de seguridad social establecidos en los diversos instrumentos internacionales.

    

2. Three to more authors. When the source presents three or more authors, the last name of the first author followed by "et al." should be indicated from the first citation; nevertheless, the complete information of all authors should appear in the list of references. 
   

   Example:

   Citation:

   Quispe et al. (2017), en su investigación sobre la dependencia recíproca entre los mercados de valores americanos, se centraron en detectar las posibles vinculaciones de interdependencia como síntoma de vulnerabilidad al contagio financiero.

   Reference:

   Quispe, Z., Rodríguez, D., Toma, H., & Vásquez, C. (2017). Choques externos y coordinación de políticas monetarias y macroprudenciales en las economías de la Alianza del Pacífico (DT N° 2017-12). Banco Central de Reserva del Perú.  https://www.bcrp.gob.pe/publicaciones/documentos-de-trabajo.html#2017

6.2.6. Corporate author citation

1. In the first quote, the full name of the institution is mentioned and the corresponding initials or acronym is added in parentheses; then, in the following quotes, only the latter. 

   Example:

   First citation:

   “En contraste a diciembre de 2019, los principales productos metálicos mejoraron su cotización, dentro de los cuales el cobre registró un incremento de +27,6%” (Ministerio de Energía y Minas [MINEM], 2020, p. 13).

   
   Following citations:
   

   El grado de variación de la variable dependiente respecto de la variable independiente es del 75,52%. Esto resulta sumamente importante, ya que complementa el estudio realizado por el MINEM (2020).

6.2.7. Citación of two or more papers in the same parenthesis 

1. Different authors: The cited works are ordered alphabetically, according to the author's last name, and are separated with a semicolon.

   Example:

   Si bien se han desarrollado métodos para apoyar la realización de negocios inclusivos, pareciera que elementos, como el cambio climático, no han sido incorporados adecuadamente (Schoenmaker & Schramade, 2019; Ziolo et al., 2019; Bianchini & Gianfrate, 2018).

   If the authors have the same last name, they are ordered according to the initial of the first name.

   Example:

   La dependencia al refinanciamiento de las deudas u obligaciones a corto plazo genera que las organizaciones no tengan accesibilidad a la liquidez en periodos de crisis financieras (E. García, 2019; J. García, 2017).
   
   
2. Of more than one work by the same author published in different years: The years of the publications are ordered, separated by commas, from oldest to the most recent. References are ordered in the same way. 
   

   Example:

   Es altamente probable que las empresas, una vez utilizados sus recursos propios, acudan a un financiamiento externo de manera natural (Sauza-Ávila et al., 2020, 2021).

    

3. More than one work by the same author published in the same year: If more than one work is cited with the same author and date, after the year the suffixes a, b, c are placed, according to the alphabetical order of the titles of papers. The references will appear in the same order.

   Examples:

   De acuerdo con el Banco Central de Reserva del Perú (2019a), las principales causas de las variaciones respecto de los precios en los commodities se deben principalmente a la guerra comercial entre Estados Unidos y China.

   Según el Banco Central de Reserva del Perú (2019b), por el lado de los precios de exportaciones, los términos de intercambio tuvieron una caída de -1,8%.

6.2.8. Citation with errors

1. Quotes are transcribed as is, respecting the original punctuation, spelling, and wording. If there is an obvious error, the Latin word sic (which means 'like this') is placed after it, in italics and between brackets [sic] to indicate that the error is from the original source.
   

   Example:

   “La medición contable, [sic] no es exclusivamente de valores económicos, sino de valores humanos individuales y sociales” (Mejía et al., 2011, p. 127).

6.2.9. Same quote in the same paragraph

1. If the same citation is used in the same paragraph, the year of publication is no longer replaced. 
   

   Example:

   Gronroos y Ojasalo (2004) sostienen que la productividad en una empresa va alineada con la calidad de servicio, y estas dos son denominadas fenómenos inseparables. En las agencias de viajes, la productividad depende de la satisfacción y lealtad de sus clientes, por lo que Gronroos y Ojasalo la relacionan con la eficiencia de producción en las organizaciones de servicios.

6.2.10. Citations of norms, laws, and similar documents

1. Direct citation
   
   a. Parenthetical quotes
   

   Structure:

   (Number of the regulation or law or legislative decree or supreme decree, year of promulgation, article and / or literal)
   

   Example:

   Los arbitrios municipales “son las tasas que se paga por la prestación o mantenimiento de un servicio público individualizado en el contribuyente” (Decreto Legislativo Nº 776, 1993, art. 68, lit. a).
   
   b. Narrative citation:
   

   Structure:

   Number of the regulation or law or legislative decree or supreme decree (year of promulgation, article and literal)
   

   Example:

   El literal a) del artículo 2 de la Ley N° 30225 (2019) dispone lo siguiente:
   
   
   a) Libertad de concurrencia. Las Entidades promueven el libre acceso y participación de proveedores en los procesos de contratación que realicen, debiendo evitarse exigencias y formalidades costosas e innecesarias. Se encuentra prohibida la adopción de prácticas que limiten o afecten la libre concurrencia de proveedores. (art. 2)
2. Indirect citation
   
   
   a. Parenthetical quotes
   

   Structure:

   (Number of the regulation or law or legislative decree or supreme decree, year of promulgation)
   

   Example:

   El Planeamiento Estratégico es un sistema administrativo que se rige por la ley de la materia; como sistema administrativo está conformado por un conjunto de reglas orientadas al desarrollo de la planificación estratégica en el país (Ley Nº 29158, 2007).
   
   b. Narrative citation:
   

   Structure:

   Number of the regulation or law or legislative decree or supreme decree (year of promulgation)
   

   Example:

   El 15 de marzo del mismo año se publicó el Decreto Supremo Nº 044-2020-PCM (2020), mediante el cual se declaró el Estado de Emergencia nacional.

6.3.References

List of sources cited in the text that allows their precise identification so that the reader can locate them to verify the information or to complement it.

6.3.1. Preparation of the references’ list

When preparing the list of references, the author must take into account the following points:

1. Avoid using “automatic references” from the Microsoft Word program or any other bibliographic manager in your article.
2. Include the digital object identifier (DOI) or uniform resource locator (URL) of each digital reference.
3. Present each reference in Arial 12 font , with 1.5 spacing and French sangria.
4. Use, after a comma, the symbol "&" before the last author's last name.

The main reference structures supported by Quipukamayoc are presented below.

1. Printed book
   

   Structure:

   Author's last name(s), author's first initial(s). (Year). Title (edition number). Publisher.

   Examples:
   
   Pérez Caldentey, E., & Titelman Kardonsky, D. (2018). La inclusión financiera para la inserción productiva y el papel de la banca de desarrollo. Comisión Económica para América Latina y el Caribe (CEPAL).
   
   
2. Book with editor
   

   Structure:

   Author's last name(s), author's first initial(s). (Ed.). (Year). Tiltle. Editorial.
   

   Example:

   Wilber, K. (Ed.). (1997). El paradigma holográfico. Editorial Kairós.
   
   
3. Electronic book
   

   Structure:

   Author's last name(s), author's first initial(s). (Year). Title. Publisher. DOI or URL

   Example:
   

   Guadalupe, C., León, J., Rodríguez, J. S., & Vargas S. (2017). Estado de la educación en el Perú: análisis y perspectivas de la educación básica. GRADE. http://www.grade.org.pe/forge/descargas/Estado%20de%20la%20educaci%C3%B3n%20en%20el%20Per%C3%BA.pdf

4. Book chapter

   Structure:

   Chapter author's last name(s), chapter author's initial(s). (Year). Title of the chapter. Title of the chapter. In initial(s) of the editor's first and last name(s) (Ed.), Book title (chapter pages). Publisher. DOI or URL.

   Example:
   
   

   Ghosh, S. (2019). Integrated reporting in India: Research findings and insights. En S. Idowu, & M. Del Baldo (Eds.), Integrated reporting. Antecedents and perspectives for organizations and stakeholders (pp. 365-386). https://link.springer.com/chapter/10.1007/978-3-030-01719-4_18

    

5. Journal article
   

   Structure:

   Author's last name(s), initial(s) of the author's name. (Year). Article title. Name of the journal, volume(number), pages of the article. DOI or URL

   Example:
   

   Castañeda Moreano, R. M. (2020). Criterios de la teoría de probabilidades en la evaluación de contingencias en empresas mineras peruanas. Quipukamayoc, 28(58), 51-58. https://doi.org/10.15381/quipu.v28i58.19262

6. Report from a government body or corporate author

   With an author

   Structure:

   Author's last name(s), initial(s) of the author's name. (Year). Title of the report or working document (Publication number). Publisher institution. DOI or URL

   Example:
   

   Castillo, P., & Medina, J. P. (2021). Intervención cambiaria, flujos de capitales y dolarización financiera (DT 006-2021). Banco Central de Reserva del Perú http://www.bcrp.gob.pe/publicaciones/documentos-de-trabajo.html

   
   With a publishing institution as an author
   

   Structure:

   Full name of the institution. (Year). Title of the report or working document (Publication number). DOI or URL

   Example:

   Instituto Nacional de Estadística e Informática. (2019). Perú: Evolución de los indicadores de empleo e ingreso por departamento, 2007-2018. https://www.inei.gob.pe/biblioteca-virtual/publicaciones-digitales/

    

7. Thesis and degree works
   

   Peruvian universities

   Structure:

   Author's last name(s), initial(s) of the author's name. (Year). Title [Bachelor's, master's or doctoral thesis, University, or institution]. Database or repository of the thesis. DOI or URL

   Example:

   Regente Pacheco, P. A. (2020). Crédito y crecimiento empresarial: caso de las empresas textiles en Arequipa [Tesis de maestría, Pontificia Universidad Católica del Perú]. Repositorio Digital de Tesis y Trabajos de Investigación PUCP. http://hdl.handle.net/20.500.12404/17335
   
   Foreign universities
   

   Structure:

   Author's last name(s), initial(s) of the author's name. (Year). Title [Bachelor's, master's or doctoral thesis, University, or institution, country]. Database or repository of the thesis. DOI or URL

   Example:

   Zúñiga Pérez, Á. (2019). El efecto de la reforma de pensiones sobre la inversión privada en Chile [Tesis de maestría, Pontificia Universidad Católica de Chile, Chile]. Repositorio de la Pontificia Universidad Católica de Chile. https://repositorio.uc.cl/handle/11534/26325
   
   
8. Blog post
   

   Structure:

   Author's last name(s), initial(s) of the author's name. (Day of month of year). Title of the blog entry. Name of the blog. URL
   

   Example:

   Cugat, G., & Narita, F. (29 de octubre de 2010). La COVID-19 aumentará la desigualdad en las economías de mercados emergentes y en desarrollo. Diálogo a fondo. El blog del FMI sobre temas económicos de América Latina. https://blog-dialogoafondo.imf.org/?p=14515
   
   
9. Laws and regulations
   

   Structure:

   Number of the regulation or law or legislative decree or supreme decree, full title. (Year of promulgation). Issuing body. Bulletin or equivalent in which the law was published with its publication data, day, and month of publication.
   

   Examples:

   Decreto Legislativo Nº 776, Ley de tributación municipal. (1993). Poder Ejecutivo. Diario Oficial El Peruano, 30 de diciembre.
   
   Decreto Supremo Nº 008-SA, Decreto Supremo que declara en Emergencia Sanitaria a nivel nacional … y dicta medidas de prevención y control del Covid-19. (2020). Poder Ejecutivo. Diario Oficial El Peruano, 11 de marzo.
   
   Ley Nº 26702, Ley General del Sistema Financiero y del Sistema de Seguros y Orgánica de la Superintendencia de Banca y Seguros. (1996). Congreso de la República del Perú. Diario Oficial El Peruano, 6 de diciembre.
   
   Constitución Política del Perú. (1993). Congreso Constituyente Democrático. Diario Oficial El Peruano, 29 de diciembre.
   
   
10. Web page
    

    Structure:

    Author's last name(s), initial(s) of the author's name or full name of the institution. (Day of month of year). Title of the section consulted. Title of the web page. URL.

    Example:

    Superintendencia Nacional de Aduanas y Administración Tributaria. (01 de enero del 2020). Ingresos tributarios recaudados por la SUNAT. Tributos internos según actividad económica. Estadísticas y estudios. https://www.sunat.gob.pe/estadisticasestudios/ingresos-recaudados.html