Mercedes Luque-Vílchez

Researcher with teaching charges

Mercedes 250x250 Dpt. Agricultural Economics, Finance and Accounting
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)

phone-icon (+34) 957 21 2205
email-icon mercedes.luque@uco.es
Skype mluqvil
logo-orcid logo-scholar

Biography

Mercedes Luque-Vílchez is an Assistant Professor of Accounting in Economía Financiera y Contabilidad, Universidad de Córdoba. She is member of the WEARE research group and ERGO research group (Universidad de Burgos)(https://informacionnofinanciera.info/mercedes-luque-vilchez/). Mercedes has degree in Business Administration (Universidad Pablo de Olavide, Sevilla, Spain) and master in Business Education (Universidad de Córdoba). Her PhD was on the social construction of regulation of non-financial reporting and it was conducted in the 2014-2018 period at the Universidad de Burgos (Spain) under the supervision of Prof. Carlos Larrinaga (Universidad de Burgos) and Dr. Javier Husillos-Carqués (reader until 2017 in Strathclyde University and since 2017, Associated Professor at Universidad Pública de Navarra).

Mercedes’s research is on Social and Environmental Accounting, with a focus on the disclosure of non-financial information, its main drivers and barriers, its regulation and assurance. Also among her interests is the study and analysis of accounting as a social practice with organizational implications. These investigations are developed thanks to the participation in different international, national and regional projects, collaborating in them with both national (Burgos, Autónoma de Madrid, Pública de Navarra) and international (Montpellier Business School) universities. The results of his research have been published in prestigious international journals such as Sustainability Accounting, Management and Policy Journal, Meditari Accountancy Research, Journal of Business Ethics, Journal of Public Money and Management, Journal of Environmental Planning and Management. Mercedes have made different research stays in prestigious international universities such as the University of Strachclyde, the University of St. Andrews and the University of Trento. Mercedes is a member of the Centre for Social and Environmental Accounting Research (CSEAR) in Scotland.

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

  • CEF 2020. Fomento Grupos de investigación en Contabilidad del Centro de Estudios Financieros (CEF). IP: Jacobo Gómez Conde (UAM). 2020/2021
  • REF: RTI2018-099920-B-100.Contabilidad como instrumento mediador entre la ciencia de la sostenibilidad y el comportamiento de las organizaciones. Ministerio de Ciencia, Innovación y Universidades. I.P. Carlos Larrinaga González. Periodo: 01/01/2019 – 31/12/2021
  • Ref: BU058P17. Contabilidad y transformación de la gobernanza empresarial como contribución al desarrollo sostenible. Junta de Castilla y León. I.P.: Carlos Larrinaga González. Periodo: 26/07/2017 – 31/10/2018
  • 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

2021

Rodríguez-Gutiérrez, P., Guerrero-Baena, M.D., Luque-Vílchez. M., and Castilla-Polo, F. (2021). An approach to using the best-worst method for supporting sustainability reporting decision-making in SMEs, Journal of Environmental Planning and Management 280:111844 doi:10.1080/09640568.2021.1876003

2020

Rossi, A. and Luque Vílchez, M.. (2020). The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking, Meditari Accountancy Research. doi:10.1108/MEDAR-02-2020-0706

Rossi, A., Luque Vílchez, M. and Busco, C. (2020). Integrated reporting assurance: State of the art, current issues, future challenges and research opportunities, in Villiers, C., Hsiao, P. and Maroun, W. (eds.)The Routledge Handbook of Integrated Reporting. Routledge, London.

2019

Garcia-Torea, N., Larrinaga, C. and Luque-Vílchez, M. (2019). Academic engagement in policy-making and social and environmental reporting, Sustainability Accounting, Management and Policy Journal 11(2):281-290. doi:10.1108/SAMPJ-03-2019-0123

Luque-Vílchez. M., Mesa-Pérez, E., and Husillos-Carqués, J. and Larrinaga, C. (2019). “The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental 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). “Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States”. Journal of Business Ethics. doi: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