Mercedes Luque-Vílchez

Researcher with teaching charges

Mercedes 250x250 Dpt. Agricultural Economics, Sociology, and Policy
University of Cordoba
Faculty of Law and Business Sciences. Puerta Nueva s/n. E-14071 Córdoba, Spain

Otros grupos de investigación:

“Contabilidad, Cambio y Sociedad” (ERGO)

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Summary

In 2013, I obtained my Degree in Business Administration at the University Pablo de Olavide and in 2014, I completed my Master Degree at the University of Córdoba. In 2014, I got a predoctoral FPU fellowship at the University of Burgos in a competitive call from the Ministry of Education, Culture and Sports. My doctoral project has focused on the European Directive 2014/95/EU about non-financial information and it was conducted under the supervision of the main researcher of the research group ERGO, Carlos Larrinaga González, and F. Javier Husillos Carqués, both of them with a high recognize prestige in the field of social and environmental accounting. This has given me the possibility to participate in research projects funded by the MINECO and the European Commission.

In May 2018, I finished my doctoral thesis with a calification of “Sobresaliente Cum Laudem”. The results of this doctoral thesis have been presented in national and international conferences organized by renowned institutions in my area of research (EAA, CPA and JAPP journals). It highlights the contribution made in the selective “European Accounting Association 33rd Doctoral Colloquium in Accounting” (Valencia, 2017), being the paper I proposed one of the 36 papers selected at European level. With respect to the scientific publications, I am author/coauthor of articles published in prestigious journals in my research area, such as “Journal of Business Ethics”, “Public Money & Management Journal” and “Sustainability Accounting, Management and Policy Journal”. Furthermore, I have also participated in the elaboration of different book chapters.

In addition to the doctoral training within the doctoral program I participated, I have had the opportunity to attend to various international training seminars, including some organized by the European Institute for Advanced Studies in Management (EIASM). To advance in my research projects, I have made different research stays in prestigious international universities in my research area (8 months) such as the University of Strachclyde, the University of St. Andrews and the University of Trento.

Regarding teaching, I have an experience of more than 350 hours (degree and master levels) in subjects such as “Introducción a la Contabilidad Financiera”, “Contabilidad y Sostenibilidad” and “Corporate Social Responsability”, and I have supervised more than 15 final projects degree. I have attended different training teaching courses at the University of Burgos, and I have participated in various scientific conferences and seminars. I am coauthor of an article published in a prestigious journal in teaching research: “Educación XXI”. I have also participated in two teaching innovation projects, in which other teachers from the University of Burgos and University of Córdoba collaborate.

Qualifications

2014-2018 Ph.D. in “Ciencias Económicas, Jurídicas y Sociales”. Universidad de Burgos, Spain.

2013-2014 Master in “Profesorado de Educación Secundaria Obligatoria, Bachillerato, Formación Profesional y Enseñanza de  Idiomas”. Universidad de Córdoba, Spain.
2009-2013 Degree in Business Administration and Management. Universidad Pablo Olavide de Sevilla, Spain.

Appointments

October 2018- present. Researcher with teaching charges in the Department of Agricultural Economics, Sociology and Policy at Universidad de Córdoba (Spain)
June 2018-September 2018. Postdoctoral research contract (associated to MULTI-ACT (HORIZON 2020) project) at Universidad de Burgos (Spain)
October 2014-May 2018. FPU Predoctoral research scholarship at Universidad de Burgos (Spain)

Research interests

  • Social and environmental accounting
  • Non-financial reporting
  • Assurance process and regulation of non-financial reporting

Research projects

  • 787570-MULTI-ACT (HORIZON 2020) A Collective Research Impact Framework and multi-variate models to foster the true engagement of actors and stakeholders in Health Research and Innovation. Since 01/05/2018 (36 months) 3,4 EUR millions.
  • ECO2015-65782. Contabilidad y Transformación de la Gobernanza para la Sostenibilidad. IP: Larrinaga González. (Universidad de Burgos). 2016-2019. 25.100 €.
  • ECO2012-33121. Mainstreaming accounting for sustainable development in organizations and society. Ministerio de Economía y Competitividad. IP: Carlos Larrinaga González. (Universidad de Burgos). 01/02/201331/01/2016. 31.005 €.

Most Relevant peer-reviewed publications

Papers

2019
Luque-Vílchez. M., Mesa-Pérez, E., and Husillos-Carqués, J. and Larrinaga, C. (2019). “The influence of managers` personal values on environmental disclosure: the mediating role of the organizational structure”. Sustainability Accounting, Management and Policy Journal. DOI (10.1108/SAMPJ-01-2018-0016).

2018

Larrinaga C., Rossi A., Luque-Vílchez. M., and Núñez-Nickel. M. (2018). “The institutionalization of sustainability assurance services: a comparison between Italy and United States”. Journal of Business Ethics. https://doi.org/10.1007/s10551-018-4014-z.

Larrinaga, C., Luque-Vílchez, M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money & Management, 38(5), 345-354.

2017

Luque-Vílchez, M. (2017). Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States. Social and Environmental Accountability Journal, 37(2), 147-148.

Luque-Vílchez, M., Martínez, B. L., & Mesa-Pérez, E. (2016). Nuevos tiempos para el experto fiscal y contable: la Reforma 1/2015 del Código Penal y el compliance corporativo. Revista contable, (50), 78-85.

Larrinaga, C., & Luque-Vílchez, M. (2017). Actualidad sobre la Directiva 2014/95/UE de información no financiera en España. Revista contable, (56), 102-109.

Mesa-Pérez, E. M., & Luque-Vílchez, M. (2017). El nuevo reto del auditor en España: el” compliance” penal. AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas, (118), 34-36.

2016

Luque-Vílchez M. & Larrinaga C. (2016). Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain. Social and Environmental Accountability Journal, 36(1), 56-75.

Larrinaga, C., & Luque-Vílchez, M. (2016). La regulación de la información no financiera en España a través de la Ley de Economía Sostenible y la Directiva 2014/95/UE. Revista contable, (49), 102-107.

2015

Luque-Vílchez, M. (2015). La necesidad de internacionalización: entrada de la Denominación de Origen Montilla-Moriles en los mercados BRIC. Cuadernos de Estudios Empresariales, 25, 11-27.

Book chapters

2018

García-Torea, N., Luque Vílchez, M., Mesa-Pérez, E., Larrinaga-González, C. (2018). La investigación colaborativa en el ámbito de la Contabilidad Social y Medioambiental en España. En Retos de la Contabilidad y la Auditoría en la Economía Actual. Homenaje al profesor Vicente Montesinos. UNIVERSITAT DE VALENCIA. ISBN: 978-84-9133-157-5.

Luque Vílchez, M., Pérez-Fernández, R.; Rodríguez-Gutiérrez, P. (2018). Casos 11 y 13. En Creación de empresas y género: casos reales de mujeres emprendedoras: casos reales de mujeres emprendedoras. Editorial TIRANT, FUNDACION CAJA RURAL DEL SUR Y CONSEJO SOCIAL UNIVERSIDAD DE CORDOBA.

Teaching publications

2018

Muñoz-Fernández, G.A; Rodríguez-Gutiérrez, P.; Luque-Vílchez, M. (2018). “Initial teachers training of secondary education in Spain: profile of the future teaching staff”. Educación XX1. (En prensa).

Luque-Vílchez, M. (2018). Los aprendizajes derivados de la participación en un plan de formación de profesorado universitario novel. International Journal of Educational Research and Innovation, Vol-10, 153-162