Since it was founded more than twenty years ago, Management Letters/Cuadernos de Gestión has consistently published articles combining scientific accuracy with useful proposals and prescriptions for improvements in business management. This combination makes a perfect match for the mission of the journal's founding body, the Instituted of Applied Business Economics at the UPV/EHU (University of The Basque Country), which works to put Business Science at the service of society, by closing the gap between the business and the academic worlds and facilitating greater mutual understanding.

Management Letters/Cuadernos de Gestión is an international and multi-disciplinary publication for the dissemination of high quality academic research articles on Business Management. The emphasis of the journal is on research based studies which contribute to theory, critical understanding and policy formulation on Business Management.

Papers published in Management Letters/Cuadernos de Gestión cover theoretical, methodological and empirical studies spanning a broad range of disciplines and perspectives that contribute significantly to the study and clarification of problems in firms. This journal endeavors to provide a critical forum for world class contributions which make an impact on business management and the areas of specialization related.

Management Letters/Cuadernos de Gestión is a double-blind peer reviewed journal, published twice a year in both online and printed versions. All publications are open access in full text and free to download. The journal's Editorial Board decision on acceptance is final, and will always be based on favorable reports from the anonymous referees.

We trust you find these editorial principles to your satisfaction and we also encourage our readers to take an active part in Management Letters/Cuadernos de Gestión.

PILAR FERNÁNDEZ FERRÍN
Editor of Management Letters/Cuadernos de Gestión