Management Letters/Cuadernos de Gestión is a six- monthly publication dedicated to academic papers on Business Economics, theoretical and empirical peer-reviewed articles. It was founded in 1985 by the Institute of Applied Business Economics at the University of The Basque Country (UPV / EHU). It has consistently published articles combining scientific accuracy with useful proposals and prescriptions for improvements in business management. The scientific knowledge areas include Finance, Accounting, Business Administration, Marketing and Markets Research and Human Resources, open also to other fields as long as these contribute significantly to addressing problems in business management.

It is regularly indexed in the following databases: SCOPUS, Emerging Sources Citation Index (ESCI), DOAJ, e-revist@s, Latindex, Redalyc, Dialnet, Open Science Directory, EBSCO Publishing, among others. Management Letters/Cuadernos de Gestión is classified as an excellent journal by the Spanish Foundation for Science and Technology (FECYT), which belongs to the Spanish Ministry of Economics and Competitiveness.