Associate Professor |
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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) |
 (+34) 957 21 2205 mercedes.luque uco.es mluqvil |
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BiographySince starting my PhD in 2014, my research has focused on sustainability accounting reporting (and its regulation). Throughout my research career, I have tried to build a consistent and international body of work. My PhD, which examined the social construction of the regulation of non-financial reporting, was completed at the Universidad de Burgos (Spain) in 2014-2018 under the supervision of Prof. Carlos Larrinaga and Dr. Javier Husillos Carqués. It was awarded summa cum laude. I was able to achieve this thanks to the predoctoral scholarship I secured from the University of Burgos through a competitive call. I received the Extraordinary Doctorate Award from Universidad de Burgos. The results of my PhD were presented at the selective European Accounting Association Doctoral Colloquium. Other topics I have studied include the mediating role accounting plays between organizations and sustainability challenges, and the role of accounting in the assessment of knowledge production. My research stays have been supervised by eminent professors in the field of social and environmental accounting, such as Professors John Ferguson (University of St. Andrews), Jan Bebbington (Lancaster University), Michele Andreaus (University of Trento), Javier Husillos (Public University of Navarra). I have attended numerous prestigious accounting conferences. As a result of all this, my work has been published in relevant journals in the field of accounting and other interrelated areas: Journal of Business Ethics, Organization & Environment Journal, Sustainability Accounting, Management and Policy Journal, Public Money and Management, Meditari Accountancy Research, Journal of Environmental Planning and Management, Sustainable Development, Social and Environmental Accountability Journal, Spanish Journal of Finance and Accounting, among others. My publications have received 457 Google Scholar citations and 256 Scopus citations, with an h-index of 9 (Google Scholar). One of my papers (Luque-Vílchez & Larrinaga, 2016) has been referred to by the European Commission (https://op.europa.eu/en/publicationdetail//publication/8ba0a8fd-4c83-11ea-b8b7 01aa75ed71a1/language-en). I am Associate Editor of the Spanish Accounting Review. I am part of the Editorial Board of Accounting Forum. I have served as a referee for high-impact journals, such as Critical Perspectives on Accounting, Accounting, Auditing & Accountability Journal, Accounting Forum, Sustainability Accounting, Management and Policy Journal, Journal of Business Ethics, Qualitative Research in Accounting & Management, Australian Accounting Review, Meditari Accountancy Research, Spanish Journal of Finance and Accounting, Spanish Accounting Review. As a result of my research commitment to the understanding of sustainability reporting regulation, in November 2021 I was appointed to the Secretariat – EFRAG Project Task Force on European Sustainability reporting standards (PTF-ESRS). This Task Force worked on the proposal for the Corporate Sustainability Reporting Directive (CSRD) issued by the European Commission in April 2021. Under this directive, companies have to apply a set of EU Sustainability Reporting Standards that will be designed with EFRAG’s support. I have participated in six consecutive projects funded by the Spanish Government, four funded by regional agencies and one H2020 Project (European Union). In one of the projects funded by the Spanish Government (Mobilizing sustainability accounting and reporting to finance ecological transitions in the Anthropocene), I acted as co-principal investigator along with Professor Carlos Larrinaga. The execution period of this project is 01/01/2022-12/31/2023 and it has been awarded an amount of €151,225. Research projectsDealing with my expertise on research, I could point that I have (and I have been) involved in 11 public-sector financed research projects at regional, national and European levels, being principal research in two of them. The most recent and relevant ones are:
Supervised Thesis
Most Relevant peer-reviewed publications2024 Cabeza-Ramírez, L.J., Guerrero-Baena, M.D., Luque-Vílchez, M. and Sánchez-Cañizares, S.M. (2024). Assessing farmers’ intention to adopt drought insurance. A combined perspective from the extended theory of planned behavior and behavioral reasoning theory, International Journal of Disaster Risk Reduction 113:104818 doi:10.1016/j.ijdrr.2024.104818 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 1–28 doi 10.1080/01559982.2024.2364953 Luque-Vílchez, M., Husillos, J. and Larrinaga, C. (2024). 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-11-2023-0816 2023 Jesse, F. F., Antonini, C., and Luque-Vilchez, M. (2023). A circularity accounting network: CO2 measurement along supply chains using machine learning, Spanish Accounting Review 26(Special), 21-33 doi: 10.6018/rcsar.564901 Luque-Vílchez, M., Gómez-Limón, J.A., Guerrero-Baena, M.D. and Rodríguez-Gutiérrez, P. (2023). Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry, Sustainable Development 1-16 doi: 10.1002/sd.2488 2022 Giner, B. and Luque-Vílchez, M. (2022). A commentary on the “new” institutional actors in sustainability reporting standardsetting: a European perspective, Sustainability Accounting, Management and Policy Journal 13(6):1284-1309 doi: 10.1108/SAMPJ-06-2021-0222 Kork, A. A., Antonini, C., García-Torea, N., Luque-Vílchez, M., Costa, E., Senn, J., … & 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), 1-13. Rosa Fernández-Pérez & 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 doi: 10.1080/02102412.2022.2145008 García-Torea, N., Larrinaga, C. Luque-Vílchez. M. (2022) Bridging the understanding of sustainability accounting and organizational change. Organisation & Environment, (JCR Q2 Management; JCR Q1 Environmental Studies) doi: 10.1177/10860266221083339 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 64(14):2618-2640 doi: 10.1080/09640568.2021.1876003 Gómez-Carrasco, P., Antonini, C., Luque-Vílchez, M. (2021) “Chapter 7 / Chapitre 7 / Capítulo 7 / Capítulo 7,” Breaking Boundaries: 1(1) 10. https://ir.lib.uwo.ca/breaking-boundaries/vol1/iss1/10 Luque-Vílchez, M. y Larrinaga, C. (2021). El reporte en materia de sostenibilidad y su utilidad para los grupos de interés. En La sostenibilidad y el nuevo marco institucional y regulatorio de las finanzas sostenibles. Aranzadi. 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. (2019). The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements, Social and Environmental Accountability Journal, 39(1), 76-77. Luque-Vílchez. M., Mesa-Pérez, E., 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., and Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations, Public Money & Management 38(5) 345-354 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. 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 2016 Luque-Vílchez M. and 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., and 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. Teaching publications2018 Muñoz-Fernández, G.A; Rodríguez-Gutiérrez, P. and Luque-Vílchez, M. (2018). Initial teachers training of secondary education in Spain: profile of the future teaching staff. Educación XX1 22(1): 71-92 Luque-Vílchez, M.., Gutiérrez, P. R., and Pérez, R. F. (2018). La tutorización de los trabajos de fin de grado: la labor del profesor-tutor en el Grado de Administración y Dirección de Empresas Hekademos: revista educativa digital (25): 34-42. 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 Luque Vílchez, M., Pérez-Fernández, R. and 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. |
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