Editorial Team
Director
Dr. Emerson Toledo Concha, Academic Department of Accounting Sciences. Pontificia Universidad Católica del Perú, Peru.
toledo.ej@pucp.edu.pe
Doctor of Business Administration, Universidad ESEADE - Buenos Aires, Argentina, Master in Administration by Universidad del Pacífico, Public Accountant by Pontificia Universidad Católica del Perú. Director of the Master in Accounting Degree Program, Associate Professor, Ordinary Professor at PUCP, professor at Universidad del Pacífico and Universidad de Ciencias Aplicadas (UPC). Executive with an integrating vision of the bank system with specialization in microfinance, small-sized companies, risk areas, credits, management control, and internal control. Recently performed as Manager of Small-sized Companies and Microfinance Risks, Business Manager, and Head of Internal Auditing in different financial institutions. Author of papers published in journals like REMIPE - Brazil, and Contabilidad y Negocios, Peru.
Managing Editor
Dr. Gloria Zambrano Aranda, Academic Department of Accounting Sciences, Pontificia Universidad Católica del Perú, Peru.
revistacontabilidadynegocios@pucp.edu.pe
Doctor of Education from the Pontificia Universidad Católica del Perú. MBA from Tulane University, USA, and Master in Strategic Management of Global Businesses from Centrum PUCP. Bachelor's degree in Business Administration and Accounting from the Universidad del Pacífico (Peru). University professor at both the undergraduate and graduate levels, with international certifications including European Business Initiatives from IE Business School in Madrid and the A.B. Freeman School of Business at Tulane University. She has participated in the Colloquium on Participant-Centered Learning at Harvard Business School, USA. Her areas of interest include financial and business management, informal business practices, and accounting education. She is a RENACYT-accredited researcher and a full-time professor in the Department of Accounting Sciences at the Pontificia Universidad Católica del Perú (PUCP).
Permanent Associate Editor
Fabricia Silva da Rosa, Department of Accounting Sciences, Universidade Federal de Santa Catarina, Brazil.
fabriciasrosa@hotmail.com
NEMAC researcher of the Center of Environmental and Accounting Studies of the Universidade Federal de Santa Catarina (Brazil). Doctor and Master in Production Engineering (UFSC, Brazil, 2011), Doctor in Accounting (Universitat de València, Spain, 2011), Post doctorate in Accounting (UFSC, Brazil, 2012) and Post doctorate in Economic Sciences (Università di Macerata, Italy, 2020). Research field includes environmental and governmental accounting.
Deputy Associate Editor
Rodolfo Rocha dos Santos, Department of Accounting and Finance, Universidade Federal Rural do Rio de Janeiro, Brazil.
rodolforsantos@ufrrj.br
Accounting Professor of the Department of Accounting and Finance of the Universidade Federal do Rio de Janeiro (DCCF/UFRRJ, Brazil). Student of Doctorate in Accounting in the Accounting Post Graduate Program of the Universidade Federal de Santa Catarina (PPGC/UFSC, Brazil), and Master in Accounting (PPGC/UFSC, 2017). Research field includes public governance and its relation with democratic practices.
Editorial Assistant
Cynthia Bedon Cabanillas, Academic Department of Accounting Sciences, Pontificia Universidad Católica del Perú, Peru.
cynthia.bedon@pucp.pe
Bachelor in Accounting by Pontificia Universidad Católica del Perú. Current student of Graphic Design and Art Direction at Toulouse Lautrec, Grupo UCAL, Lima - Peru.
Copy Editor
Jessica Romero Núñez, Academic Department of Performing Arts, Pontificia Universidad Católica del Perú, Peru.
jessica.romero@pucp.pe
Master in Theater Studies, Specialization in History and Theory of Performing Arts, Universidad Autónoma de Barcelona, Spain. Licentiate in Linguistics and Literature with major in Hispanic Literature, Pontificia Universidad Católica del Perú.
Translator
Fiorella Terry Torres
fterry@pucp.edu.pe
Master in Teaching English as a Foreign Language by Universidad de Piura, Peru. Master in Teaching Spanish as a Foreign Language, Universidad Europea del Atlántico, Spain. Licentiate in Translation and Interpretation by Universidad Femenina del Sagrado Corazón - (UNIFÉ), Peru.
Rocío Escalante Delmar
rescalante@pucp.edu.pe
MBA in Marketing Digital, Fundação Getulio Vargas, Brasil. Bachelor of Communication and Marketing, Universidad Peruana de Ciencias Aplicadas (UPC). Portuguese teacher at Idiomas Católica - PUCP.
International Scientific Committee
Dr. Alan Sangster, Accounting History, University of Aberdeen, United Kingdom
Doctor in Accounting Education by University of Glamorgan, United Kingdom. Professor of Accounting History at the University of Aberdeen, United Kingdom. Editor in Chief of Journal Accounting Education. Over the last 38 years, he has taught in universities in Australia, Brazil, England, Northern Ireland, and Scotland; and has published more than 70 articles in journals such as Accounting Education, The Accounting Review, Accounting, Auditing & Accountability Journal, Abacus, British Accounting Review, Journal of Business Finance and Accounting. Research fields include accounting education, accounting history, and accounting systems.
ORCID: https://orcid.org/0000-0002-9173-9702
Dr. Beatrice Avolio Alecchi, Pontificia Universidad Católica del Perú, Perú
Doctor of Business Administration from the Maastricht School of Management, Netherlands, and Doctor of Strategic Business Administration from the Pontificia Universidad Católica del Perú. Master of Philosophy from the Maastricht School of Management, Netherlands, and Master in Business Administration from the Graduate School of Business Administration, Peru. Bachelor's Degree in Business Administration and Bachelor's Degree in Accounting from the Universidad del Pacífico, Peru. Areas of interest in financial and administrative management, financial planning, project development and execution, risk analysis, and educational management
ORCID: https://orcid.org/0000-0002-1200-7651
Dr. Bernardino Benito López, Accounting and Finance, Universidad de Murcia, Spain
Doctor in Economic and Business Sciences by Universidad de Murcia, Spain. Professor of Financial Economy and Accounting at Universidad de Murcia, Spain. Former Director of the School of Tourism of Universidad de Murcia. Coordinator of the Official Master in Organizational Risk Management Degree Program at Universidad de Murcia. Research fields include public finance and accounting, the sustainable development goals, efficiency, transparency, and corruption. He has a great number of publications in indexed journals in JCR and Scopus.
ORCID: https://orcid.org/0000-0003-2165-994X
Dr. Emma Castelló Taliani, Universidad de Alcalá, Spain
Doctor of Economic and Business Sciences by Universidad de Valencia, Spain. Honorary Research Professor at Universidad de Alcalá. Training Director at AICOGestion. Research field involves management control and strategic management.
ORCID: https://orcid.org/0000-0003-4334-4009
Dr. Enriqueta Mancilla Rendón, Business Faculty, Universidad La Salle, Mexico
Researcher at Universidad La Salle, Mexico. Doctor in Administration Sciences by Universidad Nacional Autónoma de México (UNAM). Distinction of the National System of Researchers Level 1 of the National Council of Science and Technology of Mexico (CONACYT). Member of the Association of Public Accountants of Mexico. The topics of knowledge generation and application lines are related to taxation, accounting standards and auditing, and finance.
ORCID: https://orcid.org/0000-0002-0737-4924
Dr. Isabel Lourenço, Accounting, Business Research, Iscte-Instituto Universitário de Lisboa (ISCTE-IUL), Portugal
Doctor in Management (accounting specialization), Iscte-Instituto Universitário de Lisboa (ISCTE-IUL), Portugal. Full Professor of Iscte-Instituto Universitário de Lisboa (ISCTE-IUL) and Integrated Researcher of ISCTE Business Research Unit, Portugal. Current Director of the Accounting Department. Visiting Professor at Universidade de São Paulo, Brazil. Her papers have been published in a great number of important journals including European Accounting Review, Accounting and Business Research, Journal of International Accounting, Auditing and Taxation, Accounting Forum, and Journal of Business Ethics. Research fields include International Financial Reporting Standards (IFRS) and related topics, international accounting, sustainability reports, and family business reports.
ORCID: https://orcid.org/0000-0003-4338-6778
Dr. Jorge Tua Pereda, Department of Accounting and Business Organization, Universidad Autónoma de Madrid, Spain
Doctor and Licentiate in Economic and Business Sciences by Universidad Autónoma de Madrid, Spain. Professor of Financial Economics and Accounting at Universidad Autónoma de Madrid, in which he has also performed as General Secretary of the University, Deputy Chancellor of Culture, and Director of the Department of Business Organization and Accounting. He has published ten books, and has written a great number of articles, given talks, and prepared official letters in Conferences about accounting regulation, consolidated accounts, and theory and history of accounting.
ORCID: https://orcid.org/0000-0002-0241-0105
Dr. Josir Simeone Gomes, Master's Program in Administration, Universidade do Grande Rio, Brazil
Doctor in Administration by Universidade Federal do Rio de Janeiro, Brazil. Professor of the Doctorate and Master Degree Program of Universidade Unigranrio, Brazil. Post-doctorate in Universidad Carlos III de Madrid and Specialization at Harvard Business School. Author of 8 books about Business Management. He conducted research on Internationalization Strategies for Brazilian Companies and Management Control for Internationalized Companies.
ORCID: https://orcid.org/0000-0002-2721-1786
Dr. Kurt Burneo Farfán, Academic Department of Economics, Pontificia Universidad Católica del Perú, Peru
PhD in Business Administration and Management by Universitat Ramon Llull, Spain. Professor of General Economics, Macroeconomics, and Public Finance at Universidad Esan, San Ignacio de Loyola, San Martín de Porres, and Professor of the Academic Department of Economics of the Pontificia Universidad Católica del Perú from 1992 to 2015. Director of Banco Central (Central Bank) (2001-2006), Deputy Finance Minister (2001-2004), President of Banco de la Nación (Bank of the Nation) (2001-2006), Minister of Production (August - December 2011), and Minister of Economy (July - December 2022). Alternate Executive Director representing Peru in the Inter-American Development Bank in Washington, USA from 2014 to 2022. Director of the Weapons and Ammunitions Factory of the Army - FAMESA from 2018 to 2021. Professor and Researcher of the Business Postgraduate Department – Centrum since 2016. Advisor of the Board President of Banco de la Nación del Perú and Director of Electroperú since March 2013.
ORCID: https://orcid.org/0000-0001-5204-525X
Dr. Luis Gómez García, Academic Department of Accounting Sciences, Pontificia Universidad Católica del Perú, Peru
RENACYT researcher of the Academic Department of Accounting Sciences of Pontificia Universidad Católica del Perú. Doctor of Economics (Universidad de La Habana, Cuba, 2016), Master in Management (Universidad de La Habana, Cuba, 2007), Licentiate in Accounting and Finance (Universidad de La Habana, Cuba, 2005). Research field includes entrepreneurship and active methods for teaching business.
ORCID: https://orcid.org/0000-0001-8038-5315
Dr. Marisleidy Alba Cabañas, Escuela de Negocios de la Fundación Universitaria Konrad Lorenz, Colombia
Doctor in Administration by Universidad de La Habana, Cuba. Professor-researcher recognized by the Ministry of Science, Technology, and Innovation (Minciencias), Colombia. Experienced in publishing papers with around 40 papers published to date. Researcher fields include information systems, knowledge management, information management, entrepreneurship, and creativity.
ORCID: https://orcid.org/0000-0001-6935-6097
Dr. Oriol Amat, Accounting, Universitat Pompeu Fabra, Spain
Doctor in Economic and Business Sciences by Universidad Autónoma de Barcelona. Former Chancellor of Universitat Pompeu Fabra, Spain, and professor of Financial Economics and Accounting. Founder and President of the Asociación Catalana de Contabilidad y Dirección (Catalan Association of Accounting and Management) (2014-2018) and member of the Advisory Board for the Reactivation and Growth of Cataluña (2011-2015). Author of accounting and finance books, and articles published in the main journals and media on economy. Part of the Editorial Board of various international scientific journals. Research fields include critical success factor analysis of organizations and ethics in finance.
ORCID: https://orcid.org/0000-0001-7705-8591
Dr. Ramón Valle Cabrera, Business Research, Universidad Pablo de Olavide, Spain
Doctor in Economic and Business Sciences by Universidad de Sevilla, Spain. Professor Emeritus at Universidad Pablo de Olavide, Spain. Member of the Research Team of the Business Organization Department funded by Andalusian Research Plan. Co-founder of the Global Future Work Foundation. Visiting researcher at Arizona State University (USA), Kings College (London) and Gante University. Research fields include Strategic Human Resource Management, Sustainability and Human Resources, Labor Relations, and Future of Work.
ORCID: https://orcid.org/0000-0003-0900-4289
Dr. Reinaldo Guerreiro, Accounting, Universidade de São Paulo, Brazil
Doctor in Accounting and Management Control by Universidade de São Paulo (FEA-USP). Full Professor of the School of Economic, Administration, Accounting and Actuarial Sciences at Universidade de São Paulo (FEA-USP). Former Head of Department and Director of the School of Economic, Administration, Accounting and Actuarial Sciences at USP. Member of the Editorial or Scientific Board of Brazilian and international academic journals, and has published papers in international journals such as American Business Review, Business Process Management Journal, International Journal of Business and Commerce, International Journal of Logistics Management, International Journal of Organizational Analysis, Journal of Accounting & Organizational Change, Journal of Applied Management Accounting Research, Journal of Business Research, Managerial Auditing Journal, and Journal of Business and Industrial Marketing.
ORCID: https://orcid.org/0000-0002-6507-5965
Dr. Rogério João Lunkes, Department of Accounting Sciences, Universidade Federal de Santa Catarina, Brazil
Management Control Researcher (NUPECON), Universidade Federal de Santa Catarina, Brazil. Doctor and Master in Production Engineering by Universidade Federal de Santa Catarina. Post-Doctor in Accounting, Universitat de València, Spain, and Post-doctor in Administration, Università di Macerata, Italy. Research field includes Management Control, and has published in journals such as Management Decision, Journal of Cleaner Production, Journal Accounting, Auditing & Accountability, European Accounting Review, International Journal of Hospitality Management, International Journal of Contemporary Hospitality Management, Review Managerial Science, and Business Strategy and the Environment.
ORCID: https://orcid.org/0000-0003-4232-5746
Dr. Sônia Maria da Silva Gomes, Universidade Federal da Bahia, Brazil
Doctor in Production Engineering, Universidade Federal de Santa Catarina/UFSC (2000-2004) and Master in Accountancy and Control, Universidade de São Paulo/USP (1993-1996). Accounting Graduate by Universidade Federal da Bahia/UFBA (1984-1987). Currently Full Professor of the School of Accounting Sciences/UFBA. Advisor of the Federal Council of Accounting. Member of the CFC Conduct Commission and the National Education Commission. Member of ISSB/CFC and CPC/CFC Work Groups of Carbon Credits. Technical Vice-president of the Regional Council of Accounting of the State of Bahia (2018 to 2021). CSCA Co-organizer and BRASFI Co-founder. Organizer of the books Environmental Comptrollership and Socio-environmental Accountability. Areas of interest: Socio-environmental Accountability, Climate Change Outreach and Accounting Education for Sustainability.
ORCID: https://orcid.org/0000-0003-2024-4419
Dr. Vicente Ripoll Feliu, Accounting Department, Universitat de València, Spain
Doctor in Economic and Business Sciences by Universitat de València, Spain. Former Research Director of the Accounting Department and member of the Research Committee of Universitat de València. President of the Ibero-American Association of Management Control (AICO Gestión). Professor of the Accounting Department at Universitat de València. Coordinator of the books Introducción a la contabilidad de gestión: cálculo de costes (Introduction to management accounting: cost calculation) and Contabilidad de gestión avanzada: planificación, control y experiencias practices (Advanced management accounting: planning, control, and experiences), both published by McGraw Hill. Research field is related to Management Control. He has published in more than 50 journals such as Advances in Scientific and Applied Accounting, Business Strategy and the Environment, Critical Perspectives on Accounting, Cuadernos de Gestión (Management Books), Harvard Deusto Business Research, Intangible Capital, International Journal of Economic Research, International Journal of Critical Accounting, International Journal of Productivity and Performance Management, International Research Journal of Finance and Economics, Journal of Management Research, Journal of Public Administration Policy Research, Revista de Educación (Journal of Education), Revista Española de Financiación y Contabilidad (Spanish Journal of Financing and Accounting), etc.
ORCID: https://orcid.org/0000-0003-2436-1559
Director Emeritus
Oscar Díaz Becerra, Academic Department of Accounting Sciences. Pontificia Universidad Católica del Perú, Peru.
Organization Chart
Click here to visit the current organization chart.
