Artículos de investigación

Artículos de investigación publicados en distintos medios por los miembros del Grupo ERGO: Contabilidad, Cambio y Sociedad.

2025

  • Carrión, E., Larrinaga, C., & Gallagher, D. R. (2025). Carbon accounting for the translation of net-zero targets into business operations. The British Accounting Review, 57(2), 101456.  https://doi.org/10.1016/j.bar.2024.101456
  • Fernández Chulián, M., Garcia-Torea, N., Larrinaga, C., & Bebbington, J. (2025). Boundary objects: Sustainability reporting and the production of organizational stability. Accounting, Auditing & Accountability Journal, 38(2), 509–536. https://doi.org/10.1108/AAAJ-08-2021-5391 
  • Garcia-Torea, N., & Luque-Vílchez, M. (2025). The EU sustainability reporting mandate in Spain: Challenges and opportunities for practice and academia. Social and Environmental Accountability Journal, 45(2), 124–137. https://doi.org/10.1080/0969160X.2025.2510205
  • Mateo-Márquez, A. J., González-González, J. M., & Zamora-Ramírez, C. (2025). Absolute emissions targets and voluntary carbon
    disclosure: An international empirical survey. Sustainability Accounting, Management and Policy Journal, 16(2), 583–616. https://doi.org/10.1108/SAMPJ-09-2023-0634

  • Mesa-Pérez, E., Mateo-Márquez, A. J., Carrión, E., & Antonini, C. (2025). Corporate water risk reporting: The case of the CDP Water Security Questionnaire. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-07-2023-0453

  • Vázquez Oteo, O., Garcia-Torea, N., & de la Cuesta-gonzalez, M. (2025). Corporate corruption management: A proposal for an accountability framework. Revista de Contabilidad – Spanish Accounting Review, 28(1), 96-114. https://www.doi.org/10.6018/rcsar.543701

2024

  • Arena, C., Garcia-Torea, N., & Michelon, G. (2024). The lines that divide: Board demographic faultlines and proactive environmental strategy. Corporate Governance: An International Review, 32(5), 833-855. https://doi.org/10.1111/corg.12570  
  • Bebbington, J., Blasiak, R., Larrinaga, C., Russell, S., Sobkowiak, M., Jouffray, J.-B., & Österblom, H. (2024). Shaping nature outcomes in corporate settings. Philosophical Transactions of the Royal Society B: Biological Sciences, 379(1903), 20220325.  https://doi.org/10.1098/rstb.2022.0325 
  • Bebbington, J., & Larrinaga, C. (2024). The influence of Power’s audit society in environmental and sustainability accounting. Qualitative Research in Accounting & Management, 21(1), 21–28. https://doi.org/10.1108/QRAM-01-2022-0007    
  • Diaz-Rainey, I., Griffin, P. A., Lont, D. H., Mateo-Márquez, A. J., & Zamora-Ramírez, C. (2024). Shareholder Activism on Climate Change: Evolution, Determinants, and Consequences: I. Diaz-Rainey et al. Journal of Business Ethics, 193(3), 481-510. https://doi.org/10.1007/s10551-023-05486-x
  • Garcia-Torea, N., Luque-Vílchez, M., & Rodríguez-Gutiérrez, P. (2024). The EU taxonomy, sustainability reporting and financial institutions: Understanding the elements driving regulatory uncertainty. Accounting Forum, 48(3), 1–28. https://doi.org/10.1080/01559982.2024.2364953
  • Giordano-Spring, S., Larrinaga, C., & Rivière-Giordano, G. (2024). Field-configuring events and the failure to standardise accounting for carbon emissions. Accounting, Auditing & Accountability Journal, 37(9), 216–247. https://doi.org/10.1108/AAAJ-07-2022-5946
  • Luque-Vílchez, M., Husillos-Carqués, J., & Larrinaga, C. (2024). The construction of the normative persuasion of social and environmental reporting regulation. Sustainability Accounting, Management and Policy Journal, 15(7), 34–62. https://doi.org/10.1108/SAMPJ-11-2023-0816       

2023

  • Bebbington, J., Laine, M., Larrinaga, C., & Michelon, G. (2023). Environmental accounting in the European Accounting Review: A reflection. European Accounting Review, 32(5), 1107-1128.  https://doi.org/10.1080/09638180.2023.2254351  
  • Bohorquez, M. V. U., & Sánchez, I. M. G. (2023). Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path. Mujeres en la contabilidad: una revisión histórica de obstáculos e impulsores en un camino patriarcal y clasista. Revista de Contabilidad-Spanish Accounting Review, 26(2), 241-254. https://doi.org/10.6018/rcsar.480221  
  • Correa, C., Déniz Mayor, J. J., Ruiz, N. D., & Dillard, J. (2023). The Role of the Social and Environmental Accounting Community ‘Post’Pandemic. Social and Environmental Accountability Journal, 43(1), 56-81. https://doi.org/10.1080/0969160X.2023.2169318  
  • Correa, C., Laine, M., & Larrinaga, C. (2023). Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting. Critical Perspectives on Accounting, 102554. https://doi.org/10.1016/j.cpa.2023.102554  
  • Diaz-Rainey, I., Griffin, P. A., Lont, D. H., Mateo-Márquez, A. J., & Zamora-Ramírez, C. (2023). Shareholder Activism on Climate Change: Evolution, Determinants, and Consequences. Journal of Business Ethics, en prensa. https://doi.org/10.1007/s10551-023-05486-x  
  • Dillard, J., Shivji, A., & Bianchi, L. (2023). Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable. Critical Perspectives on Accounting, 102646. https://doi.org/10.1016/j.cpa.2023.102646  
  • Garcia-Sánchez, I. M., Uribe Bohorquez, M. V., Aibar-Guzmán, C., & Aibar-Guzmán, B. (2023). The COVID-19, a crossroads for female directors. Management Decision, en prensa. https://doi.org/10.1108/MD-06-2023-0953  
  • García-Torea, N., Larrinaga, C., & Luque-Vílchez, M. (2023). Bridging the understanding of sustainability accounting and organizational change. Organization & Environment, 36(1), 17-38. https://doi.org/10.1177/10860266221083339  
  • George, S., Brown, J., & Dillard, J. (2023). Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens. Critical Perspectives on Accounting, 91, 102408. https://doi.org/10.1016/j.cpa.2021.102408  
  • Gómez-Villegas, M., & Larrinaga, C. (2023). A critical accounting project for Latin America? Objects of knowledge or ways of knowing. Critical Perspectives on Accounting, 93, 102508. https://doi.org/10.1016/j.cpa.2022.102508  
  • Husillos, J. (2023). Is critique sustainable? A commentary on Bigoni and Mohammed. Critical Perspectives on Accounting, 97, 102603. https://doi.org/10.1016/j.cpa.2023.102603  
  • Llena-Macarulla, F., Moneva, J. M., Aranda-Usón, A., & Scarpellini, S. (2023). Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship: ¿Reportar mediciones o midiendo para reportar? Medición interna de la Economía Circular desde una perspectiva de la contabilidad medioambiental y su interrelación. Revista de Contabilidad-Spanish Accounting Review, 26(2), 200-212. https://doi.org/10.6018/rcsar.467751  
  • Mesa-Pérez, E. (2023). The rise of compliance systems? The evolution of internal control through the accounting literature. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, en prensa. https://doi.org/10.1080/02102412.2023.2255416  
  • Moneva, J. M., Scarpellini, S., Aranda‐Usón, A., & Alvarez Etxeberria, I. (2023). Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? Corporate Social Responsibility and Environmental Management, 30(3), 1336-1347. https://doi.org/10.1002/csr.2423  
  • Perera-Aldama, L. (2023). GRI and materiality: discussions and challenges. Sustainability Accounting, Management and Policy Journal, 14(4), p. 884-903. https://doi.org/10.1108/SAMPJ-05-2022-0238  
  • Rabasedas, M. L., Moneva, J. M., & Jara-Sarrúa, L. (2023). Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach. Reporting, estrategia y desempeño de economía circular en empresas agroalimentarias: análisis desde el enfoque teórico basado en recursos naturales. Revista de Contabilidad-Spanish Accounting Review, 26(Special), 7-20. https://doi.org/10.6018/rcsar.555771  
  • Sobkowiak, M., Senn, J., & Vollmer, H. (2023). Rethinking planetary boundaries: Accounting for ecological limits. Social and Environmental Accountability Journal, 43(3), 259-272. https://doi.org/10.1080/0969160X.2023.2283019  
  • Uribe Bohórquez, M. V., & García Sánchez, I. M. (2023). Sustainability in times of crisis: Female employment during COVID‐19. Corporate Social Responsibility and Environmental Management, 30(6), pp. 3124-3139. https://doi.org/10.1002/csr.2542  
  • Uribe-Bohórquez, M. V., Rivera-Ordóñez, J. C., & García-Sánchez, I. M. (2023). Gender disparities in accounting academia: analysis from the lens of publications. Scientometrics, 128, 3827-3865. https://doi.org/10.1007/s11192-023-04718-1  

2022

  • Archel, P., Carrasco, F., García-Benau, M. A., & Larrinaga, C. (2022). Intellectual engagements of accounting academics: The ‘forecasted losses’ intervention. Critical Perspectives on Accounting, 86, 102359. https://doi.org/10.1016/j.cpa.2021.102359  
  • Carrasco, F., Correa, C., & Larrinaga, C. (2022). Evolución de la contabilidad social y medioambiental: reflexiones sobre el papel constitutivo de la contabilidad. Contaduría Universidad de Antioquia, 81, 165-186. https://doi.org/10.17533/udea.rc.n81a07  
  • Cho, C. H., Senn, J., & Sobkowiak, M. (2022). Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises. Critical Perspectives on Accounting, 82, 102327. https://doi.org/10.1016/j.cpa.2021.102327  
  • Esteban-Arrea, R., & García-Torea, N. (2022). Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition. Sustainability Accounting, Management and Policy Journal, 13(3), 600-625. https://doi.org/10.1108/SAMPJ-07-2021-0292  
  • Fernández-Pérez, R., & Luque-Vílchez, M. (2022). Public administration accountability on the social pillar of sustainable procurement: a documentary analysis. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, en prensa. https://doi.org/10.1080/02102412.2022.2145008 
  • Gamero Igea, G. (2022). Competitividad y gobernanza en el Estado Moderno: la práctica cortesana de Fernando II. Les Cahiers de Framespa. e-STORIA, (39). https://doi.org/10.4000/framespa.12438  
  • García‐Sánchez, I. M., Raimo, N., Uribe‐Bohórquez, M. V., & Vitolla, F. (2022). Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter? International Journal of Auditing, 26(3), 388-403. https://doi.org/10.1111/ijau.12287  
  • García-Torea, N., Giordano-Spring, S., Larrinaga, C., & Rivière-Giordano, G. (2022). Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3. Social and Environmental Accountability Journal, 42(1-2), 93-115. https://doi.org/10.1080/0969160X.2021.2012496 
  • Kork, A. A., Antonini, C., García-Torea, N., Luque-Vílchez, M., Costa, E., Senn, J., Larrinaga, C., … & Andreaus, M. (2022). Collective health research assessment: developing a tool to measure the impact of multistakeholder research initiatives. Health Research Policy and Systems, 20(1), 49. https://doi.org/10.1186/s12961-022-00856-9  
  • Larrinaga, C., & García-Torea, N. (2022). An ecological critique of accounting: The circular economy and COVID-19. Critical Perspectives on Accounting, 82, 102320. https://doi.org/10.1016/j.cpa.2021.102320 
  • Senn, J., Luque-Vílchez, M., & Larrinaga, C. (2022). The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective. Sustainability Accounting, Management and Policy Journal, 13(5), 1033-1059. https://doi.org/10.1108/SAMPJ-10-2021-0437  

2021

  • Larrinaga, C., & Bebbington, J. (2021). The pre-history of sustainability reporting: a constructivist reading. Accounting, Auditing & Accountability Journal, 34(9), 162-181. https://doi.org/10.1108/AAAJ-03-2017-2872  
  • López-Arceiz, F. J., Bellostas, A. J., & Moneva, J. M. (2021). Accounting standards for European non-profits. Reasons and barriers for a harmonisation process. Accounting in Europe, 18(1), 43-74. https://doi.org/10.1080/17449480.2020.1795215  
  • Mateo‐Márquez, A. J., González‐González, J. M., & Zamora‐Ramírez, C. (2021). The influence of countries’ climate change‐related institutional profile on voluntary environmental disclosures. Business Strategy and the Environment, 30(2), 1357-1373. https://doi.org/10.1002/bse.2690  
  • Sarmiento, H. J., & Larrinaga, C. (2021). De otro mundo y en otra lengua. Informes de sostenibilidad sin conflictos ambientales ni pueblos originarios. Innovar, 31(82), 87-105. https://doi.org/10.15446/innovar.v31n82.98418  

2020

  • Alcalde-Unzu, J.; Echavarri, R., & Husillos, J. (2020). An Evolutionary Model of Prenatal and Postnatal Discrimination Against Females. Mathematical Social Science, 104, 1-14. https://doi.org/10.1016/j.mathsocsci.2020.01.002
  • Antonini, C., Beck, C., & Larrinaga, C. (2020). Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains. Accounting, Auditing & Accountability Journal, 33(7), 1535-1567. https://doi.org/10.1108/AAAJ-09-2019-4167  
  • Baudot, L., Dillard, J., & Pencle, N. (2020). Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity. Accounting, Auditing & Accountability Journal, 35(3), 598-626. https://doi.org/10.1108/AAAJ-11-2019-4287  
  • Baudot, L., Dillard, J., & Pencle, N. (2020). The emergence of benefit corporations: A cautionary tale. Critical Perspectives on Accounting, 67-68, 102073. https://doi.org/10.1016/j.cpa.2019.01.005 
  • Bebbington, J., Österblom, H., Crona, B., Jouffray, J. B., Larrinaga, C., Russell, S., & Scholtens, B. (2020). Accounting and accountability in the Anthropocene. Accounting, Auditing & Accountability Journal, 33(1), 152-177. https://doi.org/10.1108/AAAJ-11-2018-3745  
  • García‐Torea, N., Fernández‐Feijóo, B., & De La Cuesta, M. (2020). CSR reporting communication: Defective reporting models or misapplication? Corporate Social Responsibility and Environmental Management, 27(2), 952-968. https://doi.org/10.1002/csr.1858  
  • García-Torea, N., Larrinaga, C., & Luque-Vílchez, M. (2020). Academic engagement in policy-making and social and environmental reporting. Sustainability Accounting, Management and Policy Journal, 11(2), 281-290. https://doi.org/10.1108/SAMPJ-03-2019-0123  
  • Larrinaga, C. (2020). ‘The world for which we account’: systems thinking in Rob Gray’s works. Social and Environmental Accountability Journal, 40(3), 186-190. https://doi.org/10.1080/0969160X.2020.1837641 
  • Larrinaga, C., Rossi, A., Luque-Vílchez, M., & Núñez-Nickel, M. (2020). Institutionalization of the contents of sustainability assurance services: A comparison between Italy and United States. Journal of Business Ethics, 163, 67-83. https://doi.org/10.1007/s10551-018-4014-z  
  • Marín-Vinuesa, L. M., Scarpellini, S., Portillo-Tarragona, P., & Moneva, J. M. (2020). The impact of eco-innovation on performance through the measurement of financial resources and green patents. Organization & Environment, 33(2), 285-310. https://doi.org/10.1177/1086026618819103  
  • Mateo-Márquez, A. J., González-González, J. M., & Zamora-Ramírez, C. (2020). Countries’ regulatory context and voluntary carbon disclosures. Sustainability Accounting, Management and Policy Journal, 11(2), 383-408. https://doi.org/10.1108/SAMPJ-11-2018-0302  
  • Scarpellini, S., Valero‐Gil, J., Moneva, J. M., & Andreaus, M. (2020). Environmental management capabilities for a “circular eco‐innovation”. Business Strategy and the Environment, 29(5), 1850-1864. https://doi.org/10.1002/bse.2472  
  • Senn, J., & Giordano-Spring, S. (2020). The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies. Accounting, Auditing & Accountability Journal, 33(6), 1367-1393. https://doi.org/10.1108/AAAJ-04-2018-3461  
  • Tanima, F. A., Brown, J., & Dillard, J. (2020). Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability. Accounting, Organizations and Society, 85, 101141. https://doi.org/10.1016/j.aos.2020.101141  
  • Zicari, A., & Perera-Aldama, L. (2020). Building from scratch: An auto-ethnographic approach for the development of a social reporting model. Social and Environmental Accountability Journal, 40(2), 101-115. https://doi.org/10.1080/0969160X.2020.1765825

2019

  • Adams, C. A., & Larrinaga, C. (2019). Progress: engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing & Accountability Journal, 32(8), 2367-2394. https://doi.org/10.1108/AAAJ-03-2018-3399  
  • Correa, C. (2019). Organisational dynamics of environmental/sustainability reporting: A case for structure and agency of collective actors. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 48(4), 406-429. https://doi.org/10.1080/02102412.2019.1632019  
  • De la Cuesta-González, M., Pardo, E., & García-Torea, N. (2019). Adaptación de la información sobre responsabilidad fiscal a las nuevas exigencias informativas. Una aproximación al caso español. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 48(4), 464-491. https://doi.org/10.1080/02102412.2018.1511158  
  • Dillard, J., & Vinnari, E. (2019). Critical dialogical accountability: From accounting-based accountability to accountability-based accounting. Critical Perspectives on Accounting, 62, 16-38. https://doi.org/10.1016/j.cpa.2018.10.003  
  • Fondevila, M. M., Moneva, J. M., & Scarpellini, S. (2019). Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms: Divulgación ambiental y la interrelación de la ecoinnovación. El caso de las empresas españolas. Revista de Contabilidad-Spanish Accounting Review, 22(1), 73-87. https://doi.org/10.6018/rc-sar.22.1.354321  
  • Larrinaga, C., Moneva, J. M., & Ortas, E. (2019). Veinticinco años de Contabilidad Social y Medioambiental en España: Pasado, presente y futuro. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 48(4), 387-405. https://doi.org/10.1080/02102412.2019.1632020  
  • Luque-Vílchez, M., Mesa-Pérez, E., Husillos, J., & 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, 10(1), 41-61. https://doi.org/10.1108/SAMPJ-01-2018-0016  
  • Rodríguez-Gutiérrez, P., Correa, C., & Larrinaga, C. (2019). Is integrated reporting transformative? An exploratory study of non-financial reporting archetypes. Sustainability Accounting, Management and Policy Journal, 10(3), 617-644. 
  • Uribe‐Bohórquez, M. V., Martínez‐Ferrero, J., & García‐Sánchez, I. M. (2019). Women on boards and efficiency in a business‐orientated environment. Corporate Social Responsibility and Environmental Management, 26(1), 82-96. 

2018

  • Larrinaga, C., Luque-Vílchez, M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money & Management, 38(5), 345-354. https://doi.org/10.1080/09540962.2018.1477669 
  • López-Arceiz, F. J., Bellostas-Pérezgrueso, A. J., & Moneva, J. M. (2018). Evaluation of the cultural environment’s impact on the performance of the socially responsible investment funds. Journal of Business Ethics, 150, 259-278. https://doi.org/10.1007/s10551-016-3189-4  
  • López-Arceiz, F. J., Bellostas-Pérezgrueso, A. J., Moneva-Abadía, J. M., & Rivera-Torres, M. P. (2018). The role of corporate governance and transparency in the generation of financial performance in socially responsible companies. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 47(1), 44-80. https://doi.org/10.1080/02102412.2017.1379798  

2017

  • Antonini, C., & Larrinaga, C. (2017). Planetary boundaries and sustainability indicators. A survey of corporate reporting boundaries. Sustainable Development, 25(2), 123-137. https://doi.org/10.1002/sd.1667  
  • Dillard, J., & Vinnari, E. (2017). A case study of critique: Critical perspectives on critical accounting. Critical Perspectives on Accounting, 43, 88-109. https://doi.org/10.1016/j.cpa.2010.06.014 
  • García-Torea, N., Fernández-Feijóo, B., & de la Cuesta-González, M. (2017). The influence of ownership structure on the transparency of CSR reporting: Empirical evidence from Spain. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 46(3), 249-271. https://doi.org/10.1080/02102412.2016.1267451  
  • Spence, C., Carter, C., Husillos, J., & Archel, P. (2017). Taste Matters: Cultural Capital and Position-Taking in Proximate Strategic Action Fields. Human Relations, 70(2), 211-236. https://journals.sagepub.com/doi/10.1177/0018726716649247 

2016

  • García-Torea, N., Fernández-Feijóo, B., & de la Cuesta, M. (2016). Board of director’s effectiveness and the stakeholder perspective of corporate governance: Do effective boards promote the interests of shareholders and stakeholders? BRQ Business Research Quarterly, 19(4), 246-260. https://doi.org/10.1016/j.brq.2016.06.001  
  • 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. https://doi.org/10.1080/0969160X.2016.1149301  
  • Spence, C., Carter, C., Belal, A., Husillos, J., Dambrin, C., & Archel, P. (2016). Tracking habitus across a transnational professional field. Work, Employment and Society, 30(1), 3-20. https://doi.org/10.1177/0950017015574824 
  • Vinnari, E., & Dillard, J. (2016). (ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies. Critical Perspectives on Accounting, 39, 25-44. https://doi.org/10.1016/j.cpa.2016.02.001 

2015

  • Brown, J., & Dillard, J. (2015). Dialogic accountings for stakeholders: On opening up and closing down participatory governance. Journal of Management Studies, 52(7), 961-985. https://doi.org/10.1111/joms.12153  
  • Correa, C., & Larrinaga, C. (2015). Engagement research in social and environmental accounting. Sustainability Accounting, Management and Policy Journal, 6(1), 5-28. https://doi.org/10.1108/SAMPJ-09-2014-0058  
  • Dillard, J., & Brown, J. (2015). Broadening out and opening up: an agonistic attitude toward progressive social accounting. Sustainability Accounting, Management and Policy Journal, 6(2), 243-266. https://doi.org/10.1108/SAMPJ-09-2014-0055  
  • Gamero Igea, G. (2015). El modelo administrativo de la Corte de Fernando el Católico. Cambios y permanencias en la gestión cortesana de la Corona de Aragón. e-Spania. Revue nterdisciplinaire d’études hispaniques médiévales et modernes, (20). https://doi.org/10.4000/e-spania.24234  
  • Pelaz Flores, D., & Gamero Igea, G. (2015). El jardín real, el jardín imaginado: La creación del espacio natural en las coronas de Castilla y Aragón en el tránsito del renacimiento. La corónica: A Journal of Medieval Hispanic Languages, Literatures, and Cultures, 44(1), 15-38. https://doi.org/10.1353/cor.2015.0020  
  • Spence, C., Dambrin, C., Carter, C., Husillos, J., & Archel, P. (2015). Global ends, local means: Cross-national homogeneity in professional service firms. Human Relations, 68(5), 765-788. https://doi.org/10.1177/0018726714541489  

2010-2014

  • Archel, P., Husillos, J., & Spence, C. (2011). The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse. Accounting, Organizations and Society, 36(6), 327-343. https://doi.org/10.1016/j.aos.2011.06.003  
  • Bebbington, J., Kirk, E. A., & Larrinaga, C. (2012). The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society, 37(2), 78-94. https://doi.org/10.1016/j.aos.2012.01.001  
  • Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395-413. https://doi.org/10.1016/j.aos.2014.01.003  
  • Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120-1156. https://doi.org/10.1108/AAAJ-04-2013-1313  
  • Brown, J., & Dillard, J. (2013). Agonizing over engagement: SEA and the “death of environmentalism” debates. Critical Perspectives on Accounting, 24(1), 1-18. https://doi.org/10.1016/j.cpa.2012.09.001  
  • Casanueva, C., & Larrinaga, C. (2013). The (uncertain) invisible college of Spanish accounting scholars. Critical Perspectives on Accounting, 24(1), 19-31. https://doi.org/10.1016/j.cpa.2012.05.002  
  • Correa, C. (2011). Unveiling social and environmental accounting research in Spain: A narrative of the mobilisation of the Spanish academic community. Social and Environmental Accountability Journal, 31(1), 49-62. https://doi.org/10.1080/0969160X.2011.556395  
  • Correa, C., & Laine, M. (2013). Struggling against like-minded conformity in order to enliven SEAR: A call for passion. Social and Environmental Accountability Journal, 33(3), 134-144. https://doi.org/10.1080/0969160X.2013.768082  
  • Dillard, J., & Roslender, R. (2011). Taking pluralism seriously: Embedded moralities in management accounting and control systems. Critical Perspectives on Accounting, 22(2), 135-147. 
  • Ferguson, J., & Larrinaga, C. (2014). Celebrating the intellectual contribution of professor Rob Gray: The past, present and future of social and environmental accounting research. Social and Environmental Accountability Journal, 34(2), 67-73. https://doi.org/10.1080/0969160X.2014.938456
  • Husillos, J., Larrinaga, C., & Álvarez Gil, M. J. (2011). The emergence of triple bottom line reporting in Spain. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 40(150), 195-219. https://doi.org/10.1080/02102412.2011.10779701
  • Lovell, H., Bebbington, J., Larrinaga, C., & de Aguiar, T. R. S. (2013). Putting carbon markets into practice: a case study of financial accounting in Europe. Environment and Planning C: Government and Policy, 31(4), 741-757. https://doi.org/10.1068/c1275 
  • Ortas, E., Moneva, J. M., Burritt, R., & Tingey-Holyoak, J. (2014). Does sustainability investment provide adaptive resilience to ethical investors? Evidence from Spain. Journal of Business Ethics, 124, 297-309. https://doi.org/10.1007/s10551-013-1873-1
  • Ortas, E., & Moneva, J. M. (2011). Sustainability stock exchange indexes and investor expectations: Multivariate evidence from DJSI-Stoxx. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 40(151), 395-416. https://doi.org/10.1080/02102412.2011.10779706
  • Spence, C., Husillos, J., & Correa-Ruiz, C. (2010). Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, 21(1), 76-89. https://doi.org/10.1016/j.cpa.2008.09.008  

2000-2009

  • Adams, C. A., & Larrinaga, C. (2007). Engaging with organisations in pursuit of improved sustainability accounting and performance. Accounting, Auditing & Accountability Journal, 20(3), 333-355. https://doi.org/10.1108/09513570710748535  
  • Albelda Pérez, E., Correa Ruiz, C., & Carrasco Fenech, F. (2007). Environmental management systems as an embedding mechanism: a research note. Accounting, Auditing & Accountability Journal, 20(3), 403-422. https://doi.org/10.1108/09513570710748562  
  • Álvarez-Gil, M. J., Berrone, P., Husillos, J., & Lado, N. (2007). Reverse logistics, stakeholders’ influence, organizational slack, and managers’ posture. Journal of Business Research, 60(5), 463-473. https://doi.org/10.1016/j.jbusres.2006.12.004  
  • Archel, P., Fernández, M., & Larrinaga, C. (2008). The organizational and operational boundaries of triple bottom line reporting: A survey. Environmental Management, 41, 106-117. https://doi.org/10.1007/s00267-007-9029-7  
  • Archel, P., Husillos, J., Larrinaga, C., & Spence, C. (2009). Social disclosure, legitimacy theory and the role of the state. Accounting, Auditing & Accountability Journal, 22(8), 1284-1307. https://doi.org/10.1108/09513570910999319  
  • Bebbington, J., & Larrinaga, C. (2008). Carbon trading: Accounting and reporting issues. European Accounting Review, 17(4), 697-717. https://doi.org/10.1080/09638180802489162  
  • Bebbington, J., Larrinaga, C., & Moneva‐Abadía, J. M. (2008). Legitimating reputation/the reputation of legitimacy theory. Accounting, Auditing & Accountability Journal, 21(3), 371-374. https://doi.org/10.1108/09513570810863969  
  • Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361. https://doi.org/10.1108/09513570810863932  
  • Casanueva Roche, C., Escobar Pérez, B., & Larrinaga, C. (2007). Red social de contabilidad en España a partir de los tribunales de tesis. Revista Española de Financiación y Contabilidad/Spanish Journal of Finance and Accounting, 36(136), 707-726. https://doi.org/10.1080/02102412.2007.10779633  
  • Correa, C. (2003). Environmental reporting as institutional practice: Its diffusion process in an electric utility. Revista Española de Financiación y Contabilidad, 32(115), 357-361. 
  • Criado-Jiménez, I., Fernández-Chulián, M., Larrinaga, C., & Husillos. J. (2008). Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001–2003). Journal of Business Ethics, 79, 245-262. https://doi.org/10.1007/s10551-007-9375-7  
  • Dillard, J., Brown, D., & Marshall, R. S. (2005). An environmentally enlightened accounting. Accounting Forum, 29(1), 77-101. https://doi.org/10.1016/j.accfor.2004.12.001  
  • Fernández Chulián, M., & Larrinaga, C. (2006). Percepciones sobre contabilidad de costes ecológicos completos: análisis empírico en el sector energético español. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 35(131), 225-254. https://doi.org/10.1080/02102412.2006.10779603  
  • García-Ayuso, M., & Larrinaga, C. (2003). Environmental disclosure in Spain: Corporate characteristics and media exposure. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 32(115), 184-214. https://doi.org/10.1080/02102412.2003.10779479  
  • Gray, R., Dillard, J., & Spence, C. (2009). Social accounting research as if the world matters: an essay in Postalgia and a new absurdism. Public Management Review, 11(5), 545-573. https://doi.org/10.1080/14719030902798222  
  • Gutiérrez, F., Larrinaga, C., & Núñez, M. (2005). Cost and management accounting in pre–industrial revolution Spain. Accounting Historians Journal, 32(1), 111-148. https://doi.org/10.2308/0148-4184.32.1.111  
  • Husillos, J., & Álvarez-Gil, M. J. (2008). A Stakeholder-Theory Approach to Environmental Disclosures by Small and Medium Enterprises (SMES): Una Aproximación desde la Teoría de los Stakeholder a la Divulgación de Información Medioambiental de las Pequeñas y Medianas Empresas (PYMES). Revista de Contabilidad-Spanish Accounting Review, 11(1), 125-156. 
  • Husillos J. (2007). Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 36(133), 97-121. https://doi.org/10.1080/02102412.2007.10779616
  • Larrinaga, C. (2001). Aspectos Sociales y Políticos del Estado de Valor Añadido: Social and Political Aspects of the Value Added Statement. Revista de Contabilidad-Spanish Accounting Review, 4(8), 35-62. 
  • Larrinaga, C. (2005). Producción Científica en Contabilidad: el caso de España (1992–2002). Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 34(125), 363-393. https://doi.org/10.1080/02102412.2005.10779550  
  • Larrinaga, C., & Bebbington, J. (2001). Accounting change or institutional appropriation? —A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269-292. https://doi.org/10.1006/cpac.2000.0433  
  • Larrinaga, C., Carrasco, F., Correa, C., Llena, F., & Moneva, J. (2002). Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. European Accounting Review, 11(4), 723-740. https://doi.org/10.1080/0963818022000001000 
  • Larrinaga, C., Carrasco Fenech, F., Caro González, F. J., Correa-Ruíz, C., & Páez Sandubete, J. M. (2001). The role of environmental accounting in organizational change: An exploration of Spanish companies. Accounting Auditing and Accountability Journal, 14(2), 213-239. https://doi.org/10.1108/09513570110389323  
  • Larrinaga, C., Carrasco‐Fenech, F., Caro‐González, F. J., Correa‐Ruíz, C., & María Páez‐Sandubete, J. (2001). The role of environmental accounting in organizational change‐An exploration of Spanish companies. Accounting, Auditing & Accountability Journal, 14(2), 213-239. https://doi.org/10.1108/09513570110389323  
  • Larrinaga, C., Llull, A., & Perello, M. (2006). El papel de la información medioambiental en el cambio organizativo: el caso del sector turístico balear. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 35(130), 501-522. https://doi.org/10.1080/02102412.2006.10779587
  • Larrinaga, C., & Perez-Chamorro, V. (2008). Sustainability accounting and accountability in public water companies. Public Money and Management, 28(6), 337-343. 
  • Llena, F., Moneva, J. M., & Hernández, B. (2007). Environmental disclosures and compulsory accounting standards: the case of Spanish annual reports. Business Strategy and the Environment, 16(1), 50-63. https://doi.org/10.1002/bse.466  
  • Moneva, J. M., & Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review, 9(1), 7-29. https://doi.org/10.1080/096381800407923
  • Moneva, J. M., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30(2), 121-137. https://doi.org/10.1016/j.accfor.2006.02.001  
  • Prieto-Moreno, M. B., & Larrinaga, C. (2001). Cost accounting in eighteenth century Spain: the Royal Textile Factory of Ezcaray. Accounting History, 6(2), 59-90. https://doi.org/10.1177/103237320100600204  
  • Roslender, R., & Dillard, J. F. (2003). Reflections on the interdisciplinary perspectives on accounting project. Critical Perspectives on Accounting, 14(3), 325-351. https://doi.org/10.1108/SAMPJ-12-2017-0156  

1990-1999

  • Carrasco, F., & Larrinaga, C. (1994). Environmental accounting in Southern Spain. Social and Environmental Accountability Journal, 14(1), 9-10. https://doi.org/10.1080/0969160X.1994.9651487 
  • Carrasco Fenech, F., & Larrinaga, C. (1995). Organizaciones, contabilidad y el entorno natural. Una perspectiva andaluza. Revista Española de Financiación y Contabilidad, 24(83), 393-416. 
  • Dillard, J. F. (1991). Accounting as a critical social science. Accounting, Auditing & Accountability Journal, 4(1), 8-28. https://doi.org/10.1108/09513579110143849  
  • Larrinaga, C. (1999). ¿Es la contabilidad medioambiental un paso hacia la sostenibilidad o un escudo contra el cambio? El caso del sector eléctrico español. Revista Española de Financiación y Contabilidad, 28(101), 645-674. 
  • Larrinaga, C. (1999). Perspectivas Alternativas de Investigación en Contabilidad: Una Revisión: Alternative Perspectives in Accounting Research: a Review. Revista de Contabilidad-Spanish Accounting Review, 2(3), 103-131. 
  • Larrinaga, C. (1997). Consideraciones en torno a la relación entre la contabilidad y el medio ambiente. Revista Española de Financiación y Contabilidad, 26(93), 957-991. 
  • Moneva Abadía, J. M., & Macarulla, F. L. (1996). Análisis de la información sobre responsabilidad social en las empresas industriales que cotizan en bolsa. Revista Española de Financiación y Contabilidad, 25(87), 361-402. 
  • Bebbington, J., Laine, M., Larrinaga, C., & Michelon, G. (2023). Environmental accounting in the European Accounting Review: A reflection. European Accounting Review, 32(5), 1107-1128.  https://doi.org/10.1080/09638180.2023.2254351  
  • Bohorquez, M. V. U., & Sánchez, I. M. G. (2023). Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path. Mujeres en la contabilidad: una revisión histórica de obstáculos e impulsores en un camino patriarcal y clasista. Revista de Contabilidad-Spanish Accounting Review, 26(2), 241-254. https://doi.org/10.6018/rcsar.480221  
  • Correa, C., Déniz Mayor, J. J., Ruiz, N. D., & Dillard, J. (2023). The Role of the Social and Environmental Accounting Community ‘Post’Pandemic. Social and Environmental Accountability Journal, 43(1), 56-81. https://doi.org/10.1080/0969160X.2023.2169318  
  • Correa, C., Laine, M., & Larrinaga, C. (2023). Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting. Critical Perspectives on Accounting, 102554. https://doi.org/10.1016/j.cpa.2023.102554  
  • Diaz-Rainey, I., Griffin, P. A., Lont, D. H., Mateo-Márquez, A. J., & Zamora-Ramírez, C. (2023). Shareholder Activism on Climate Change: Evolution, Determinants, and Consequences. Journal of Business Ethics, en prensa. https://doi.org/10.1007/s10551-023-05486-x  
  • Dillard, J., Shivji, A., & Bianchi, L. (2023). Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable. Critical Perspectives on Accounting, 102646. https://doi.org/10.1016/j.cpa.2023.102646  
  • Garcia-Sánchez, I. M., Uribe Bohorquez, M. V., Aibar-Guzmán, C., & Aibar-Guzmán, B. (2023). The COVID-19, a crossroads for female directors. Management Decision, en prensa. https://doi.org/10.1108/MD-06-2023-0953  
  • García-Torea, N., Larrinaga, C., & Luque-Vílchez, M. (2023). Bridging the understanding of sustainability accounting and organizational change. Organization & Environment, 36(1), 17-38. https://doi.org/10.1177/10860266221083339  
  • George, S., Brown, J., & Dillard, J. (2023). Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens. Critical Perspectives on Accounting, 91, 102408. https://doi.org/10.1016/j.cpa.2021.102408  
  • Gómez-Villegas, M., & Larrinaga, C. (2023). A critical accounting project for Latin America? Objects of knowledge or ways of knowing. Critical Perspectives on Accounting, 93, 102508. https://doi.org/10.1016/j.cpa.2022.102508  
  • Husillos, J. (2023). Is critique sustainable? A commentary on Bigoni and Mohammed. Critical Perspectives on Accounting, 97, 102603. https://doi.org/10.1016/j.cpa.2023.102603  
  • Llena-Macarulla, F., Moneva, J. M., Aranda-Usón, A., & Scarpellini, S. (2023). Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship: ¿Reportar mediciones o midiendo para reportar? Medición interna de la Economía Circular desde una perspectiva de la contabilidad medioambiental y su interrelación. Revista de Contabilidad-Spanish Accounting Review, 26(2), 200-212. https://doi.org/10.6018/rcsar.467751  
  • Mesa-Pérez, E. (2023). The rise of compliance systems? The evolution of internal control through the accounting literature. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, en prensa. https://doi.org/10.1080/02102412.2023.2255416  
  • Moneva, J. M., Scarpellini, S., Aranda‐Usón, A., & Alvarez Etxeberria, I. (2023). Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? Corporate Social Responsibility and Environmental Management, 30(3), 1336-1347. https://doi.org/10.1002/csr.2423  
  • Perera-Aldama, L. (2023). GRI and materiality: discussions and challenges. Sustainability Accounting, Management and Policy Journal, 14(4), p. 884-903. https://doi.org/10.1108/SAMPJ-05-2022-0238  
  • Rabasedas, M. L., Moneva, J. M., & Jara-Sarrúa, L. (2023). Circular reporting, strategy and performance in agri-food companies: a natural resource-based theoretical approach. Reporting, estrategia y desempeño de economía circular en empresas agroalimentarias: análisis desde el enfoque teórico basado en recursos naturales. Revista de Contabilidad-Spanish Accounting Review, 26(Special), 7-20. https://doi.org/10.6018/rcsar.555771  
  • Sobkowiak, M., Senn, J., & Vollmer, H. (2023). Rethinking planetary boundaries: Accounting for ecological limits. Social and Environmental Accountability Journal, 43(3), 259-272. https://doi.org/10.1080/0969160X.2023.2283019  
  • Uribe Bohórquez, M. V., & García Sánchez, I. M. (2023). Sustainability in times of crisis: Female employment during COVID‐19. Corporate Social Responsibility and Environmental Management, 30(6), pp. 3124-3139. https://doi.org/10.1002/csr.2542  
  • Uribe-Bohórquez, M. V., Rivera-Ordóñez, J. C., & García-Sánchez, I. M. (2023). Gender disparities in accounting academia: analysis from the lens of publications. Scientometrics, 128, 3827-3865. https://doi.org/10.1007/s11192-023-04718-1