Evaluación de la aplicación de las normas APA en los artículos científicos en el área de contabilidad y auditoría.

Abstract

The objective of the present investigation titled Evaluation of the application of Apa standards in the publication of scientific articles in the area of Accounting and Auditing of the last five years, is to evaluate the regulations, analyzing six scientific articles published in several journals, for Verify if your level of compliance adheres to the APA standard. Among the articles that have been evaluated it was observed that there is a margin of 70% that do not comply with the APA regulation, because some authors do not recognize their guidelines well and fall erroneously by not applying an adequate wording according to their regulations and the The remaining 30% complies with the established, based on an investigative study it was appreciated that in its writing and structure normative generalities are not executed, because who writes, submits to what the journal requests as a basis to accept a document. Some journals request the authors to carry out their work with Harvard and Vancouver standards, among others that regulate the writings, because they are demands of the publisher. It is proposed to give a more practical view in the scientific articles that have been published, now it is confirmed that not all apply the conditions stated by the Apa regulation, this provides a knowledge experience in front of academic publications with diverse designs of structure based of different regulations found in the publications of said scientific articles; situation that is unknown to students and researchers about the regulations.