English version

Aims & scope 
Review proces
Sending a paper
Ethics & malpractice statement
Editorial board

Indexed in

Designed by:
J.L. Arquero

ISSN 2173-478X

Licencia de Creative Commons

Under Creative Commons licence
Attribution-NonCommercial-NoDerivs 3.0 Unported

Revista de educación en contabilidad, finanzas y administración de empresas
The Spanish journal of accounting, finance and management education

Style and notes for authors

Maximum lengh: 12.000 words

Abstract: 250 words

Keywords: 6

The manuscripts should be sent by e-mail to the editor at the following address:


Manuscript preparation


Manuscripts should be prepared using a standard word processing package (doc, rtf or openoffice files are welcome). All submissions will be subject to refereeing by experts in the field. There is no submission fee and no page charges. Only papers receiving favourable recommendations from the referees will be accepted for publication.


Format and Style

Manuscripts should be in English or Spanish and typed with a margin of 2.5 cm at each edge of each page.

The first page (title page) is the only page where name, affiliation and address for contact should be present.

The second page should contain the title of the paper, abstract and keywords.

The abstract (around 250 words) should be an accurate representation of the paper's contents. Major aim, key results, conclusions, and/or recommendations should be given with brief details of methods, etc.

Up to six keywords or descriptors that clearly describe the subject matter of the paper should be provided (the use of ERIC thesaurus is encouraged).



Citations in the text should follow the following scheme (i.e. name(s) of author(s) followed by the year of publication and page numbers where relevant, all in parenthesis). Where a source has more than two authors, cite the first author's name and et al. For multiple citations in the same year use a, b and c immediately following the year of publication.

The reference section should only contain references cited in the text. These should be arranged in alphabetical order by surname of the first author (then chronologically). Each reference should contain full bibliographic details: journal titles should not be abbreviated. The following style is expected:


SALANT, P. and DILLMAN, D.A. [1994]: How to conduct Your Own Survey, New York: John Wiles and Sons.


    Article in Journal:
PAOLILLO, J. G. and ESTES, G. W. [1982]: An empirical analysis of career choice factors among accountants, attorneys, engineers, and physicians. The Accounting Review, vol. 4: 785-793.


    Chapter in Book:

Name, J. J. and Name, J. J. (2001) A pilot experience implementing real case studies, in: Name, J.J. (Ed.) Educational innovations at the University, pp. 155-173 (Dublin: DCU Press).


Figures and tables

All figures and tables should be given titles, numbered consecutively in Arabic numerals, and referred to within the text. Labelling should be clear and of sufficient size to be legible after any necessary reduction. Lettering on line figures should usually be prepared with a 2:1 reduction in mind.

Permission to reproduce illustrations from other published work must be obtained by the author before submitting an article and any acknowledgement should be included in the figure captions.

Tables should be titled, numbered consecutively and independently of any figures, and referred to within the text.



Should appear at the end of the paper before the list of references.



Should be kept to a minimum and appear at the end of the paper on a separate page.


Mathematical notation

Mathematics should only be used if this contributes significantly to the clarity and economy of presentation, or is essential to the argument of a paper. Whenever possible authors should put mathematics in an appendix. The conclusions of articles using mathematics should be summarized in a form that is intelligible to non-mathematical readers of the Journal.


Teaching Resources

The journal welcomes, for special issues announced in advance,  papers submitted as case studies and teaching materials.


Case Studies

Case studies incorporate teaching materials / sources of information that can be used by other educators, along with reflections on their use.

It is suggested that submissions should normally include three sections:

1. a brief introduction informing the reader of the usage of the material (such as the title of the degree programme; module title and level; how the teaching material fits into the remainder of the module; details of when the material was used and with how many students; details of assessment and evaluation);

2. the material, as distributed to the students, in a form suitable for photocopying and distributing to students by educators wishing to utilise the material;

3. further material for the educator only. This section should include reflections upon the usage of the material, the context in which it has been used, its perceived benefits, any problem areas or notes of caution for subsequent users, any modifications planned and any other recommendations based on the author's experience. There should be some evidence of classroom validation (e.g. students' views) and/or peer evaluation (e.g. the views of 'critical friends' or fellow educators involved in the process). While the number of references cited is likely to be less than for other types of paper, authors should feel free to include such relevant references as they deem appropriate.


Educational experiences  and research Notes

These are short papers that are less formal than other papers published in the journal, which focus on specific teaching situations, methods or issues. Where a piece of research has been undertaken with perhaps a non-random sample or a smaller sample than would be expected for a full paper but where the contents are nonetheless of interest, a Note may be a more appropriate format than a submission as a full paper.

It is suggested that submissions should normally include the following:

1. a section contextualising the note providing details such as the title and nature of the degree programme; module title and level; details of assessment; national context and any other details that would help to inform the reader, as appropriate;

2. the educational rationale for the teaching being discussed;

3. reference to appropriate literature, not necessarily confined to accounting education literature but incorporating educational literature and literature from other disciplines as appropriate;

4. a critique of the teaching being discussed and suggestions for utilisation by other educators.


Teaching materials

These may relate to individual topics, modules, subject streams or programmes. They could range from materials or the approach taken in a single teaching situation, such as a lecture or seminar, to the design of a complete module or to the design of a model curriculum for an accounting programme. Innovative suggestions for teaching are particularly welcome and it is hoped that inclusions in this section will stimulate discussion and debate.

These descriptions are not intended to be exhaustive and potential contributors are welcome to contact the Editor to discuss possible submissions.


Originality (see ethics & malpractice statement)

Manuscripts will only be considered if they are unpublished and not submitted for publication elsewhere. If previously published tables, illustrations or text exceeding 200 words are to be included then the copyright holder's written permission should be obtained and included with the submission. A clear statement should appear in the text if any material has been published elsewhere in a preliminary form.

Authors submitting articles with a view to publication warrant that the work is not an infringement of an existing copyright and agree to indemnity the publisher against any breach of such warranty.

It is a condition of publication that authors assign copyright or licence the publication rights in their articles, including abstracts, to AECA. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.

Ethical Responsibilities (The complete publication ethics and malpractice statement can be downloaded here - statement)

Authors writing for EDUCADE should follow the following guidelines:

a) Avoid cultural bias in language by describing individuals and groups with precision and sensitivity.

b) Ensure that they have permission to publish from the institution that has financed the research.

c) Ensure that they have the relevant permission to partially reproduce material (text, tables or figures) from other publications and that they correctly cite their sources.

d) Declare any commercial association that might involve a conflict of interests in connection with the article that they have submitted.

e) Only those people that have made an intellectual contribution to the development of the paper should figure in the list of authors. To have assisted in researching the information or with a certain technique is not, in itself, sufficiently good reason to appear as an author. The Review declines any responsibility for possible conflicts that may arise over the authorship of the works that it publishes.

Additional Information

The points of view and the opinions expressed in the articles that are published in the Review are wholly a matter for the author and will not necessarily reflect those of the Editorial Team. Both the Editorial Board and AECA decline any responsibility for the content of the material that is published.