Departamento de Contabilidad y Control

Director: Albert Fernández

El principal objetivo del departamento es desarrollar futuros líderes que sean eficientes en sus evaluaciones e informen sobre las actividades empresariales para poder tomar decisiones en el ámbito operativo y estratégico.

Informar con eficacia sobre las actividades económicas de una empresa es esencial tanto para las decisiones internas que toman los equipos de dirección como para las externas que ejercen los inversores y las partes interesadas. Así, los miembros del claustro del IESE no solo forman a los directivos en los métodos y principios de la contabilidad, también les enseñan a entender de qué manera la contabilidad les ayuda a desempeñar sus responsabilidades administrativas dentro de la empresa.

Las materias académicas de este departamento incluyen Contabilidad Financiera, Dirección Contable, Informes Financieros Corporativos, Análisis Fundamental, Control de Gestión y Análisis de los Estados Financieros Internacionales.

A través de su investigación, el claustro que compone el departamento explora las tendencias más recientes y de mayor impacto en contabilidad y control. Algunas de estas investigaciones se han publicado en prestigiosas revistas como The Accounting Review, Review of Accounting Studies o The Journal of Accounting and Economics.

Seminarios.

  • Zanh BOZANIC (October 2018)
    The Ohio State University
  • Katharina HOMBACH (October 2018)
    Frankfurt School of Finance & Management
  • Aytekin ERTAN (November 2018)
    London Business School
  • Delphine SAMUELS (November 2018)
    MIT Sloan School of Management
  • Mark DEFOND (March 2019)
    University of Southern California
  • Pepa KRAFT (March 2019)
    HEC Paris
  • Alastair LAWRENCE (March 2019)
    London Business School
  • Sharon KATZ (April 2019)
    INSEAD
  • Joanna WU (May 2019)
    University of Rochester
  • Hans CHRISTENSEN (June 2019)
    The University of Chicago Booth School of Business
  • Eric SO (October 2017)
    Massachusetts Institute of Technology
  • Gil SADKA (November 2017)
    Naveen Jindal School of Management – The University of Texas at Dallas
  • Holger DASKE (November 2017)
    University of Mannheim
  • Steven MONAHAN (November 2017)
    INSEAD Business School
  • Ulf BRÜGGEMANN (December 2017)
    HU Berlin
  • Wenjiao CAO (January 2018)
    Frankfurt School of Finance & Management
  • Alper DARENDELI (January 2018)
    London Business School
  • Erik JOHANNESSON (January 2018)
    Columbia Business School
  • Sarah KRÖCHERT (February 2018)
    Humboldt University of Berlin
  • Thomas RAUTER (February 2018)
    Vienna University of Economics and Business
  • Oleg KIRIUKIN (February 2018)
    The University of Chicago, Booth School of Business
  • Haresh SAPRA (February 2018)
    The University of Chicago, Booth School of Business
  • Jessica KIM-GINA (February 2018)
    The Wharton School, University of Pennsylvania
  • Partha MOHANRAM (March 2018)
    Rotman School of Management University of Toronto
  • Christian LEUZ (April 2018)
    The University of Chicago Booth School of Business
  • Maximilian MUELLER (May 2018)
    WHU-Otto Beisheim School of Management
  • Eddie RIEDL (May 2018)
    Boston University Questrom School of Business
  • Shiva RAJGOPAL (June 2018)
    Columbia Business School
  • Yun LOU (June 2018)
    Singapore Management University
  • Shivakumar LAKSHMANAN (October 2016)
    London Business School
    “Do Compensation Disclosures Matter for SoP Voting?”
  • Irem TUNA (November 2016)
    London Business School
    “Foreign versus Domestic Corporate Investment Decisions”
  • Omri EVEN-TOV (March 2017)
    Berkeley Haas School of Business
    “What Explains Acquisition Premiums and Why do Targets Reject Offers? – Evidence from Failed Acquisition Offers”
  • Colleen HONIGSBERG (May 2017)
    Stanford Law School
    “What Happens when Loans Become Legally Void? Evidence from a Natural Experiment”
  • Stefan REICHELSTEIN (May 2017)
    Graduate School of Business, Stanford University
    “Relating Product Prices to Long-Run Marginal Cost: Evidence from Solar Photovoltaic Modules“
  • Sugata ROYCHOWDHURY (June 2017)
    Carroll School of Management, Boston College
    “Does Litigation Encourage or Deter Real Earnings Management?”
  • Reuven LEHAVY (September 2015)
    University of Michigan
    “Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach”
  • Mark WOUTERS (October 2015)
    Karlsruhe Institute of Technology
    “Using Customer Value Propositions to Guide Technology Commercialization”
  • Catherine SCHRAND (October 2015)
    University of Pennsylvania
    “Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?”
  • Carlos CORONA (December 2015)
    Carnegie Mellon University
    “Banks’ Voluntary Adoption of Fair Value Accounting, Procyclical Investment, and Capital Requirement”
  • Xanthi GKOUGKOUSI (April 2016)
    Nova School of Business and Economics
    “Information Content of Aggregate Loan Loss Provisions”
  • Jonas HEESE (May 2016)
    Harvard Business School
    “Politically Connected Firms and SEC Comment Letters”

Director.

Albert Fernández

Albert Fernández

Professor

Iniciativa Emprendedora y de Contabilidad y Control

Tiempo completo.

Marc Badia

Marc Badia

Professor

Contabilidad y Control
Pietro Bonetti

Pietro Bonetti

Associate Professor

Contabilidad y Control
Miguel Duro

Miguel Duro

Professor

Contabilidad y Control
Mª Jesús Grandes

Mª Jesús Grandes

Professor

Contabilidad y Control
Martin Jacob

Martin Jacob

Professor

Contabilidad y Control
Igor Kadach

Igor Kadach

Associate Professor

Contabilidad y Control
Germán López Espinosa

Germán López Espinosa

Professor
Joint Appointment

Contabilidad y Control
Gaizka Ormazabal

Gaizka Ormazabal

Professor

Contabilidad y Control
Luís Palencia

Luís Palencia

Professor

Contabilidad y Control y de Análisis de Situaciones de Negocio
Fernando Peñalva

Fernando Peñalva

Professor (Catedrático)

Contabilidad y Control
Robert Raney

Robert Raney

Assistant Professor

Contabilidad y Control
Edi Soler

Edi Soler

Senior Lecturer

Contabilidad y Control y de Análisis de Situaciones de Negocio
Eric Weber

Eric Weber

Professor

Contabilidad y Control

Emérito.

Josep Maria Rosanas

Josep Maria Rosanas

Emeritus Professor

Contabilidad y Control
Juan Carlos Vázquez-Dodero

Juan Carlos Vázquez-Dodero

Emeritus Professor

Contabilidad y Control y de Ética Empresarial
Manuel Velilla

Manuel Velilla

Emeritus Professor

Contabilidad y Control y de Análisis de Situaciones de Negocio

Colaboradores externos.

Marcos Citeli

Marcos Citeli

Lecturer

Contabilidad y Control
Pablo Regent

Pablo Regent

Affiliated Lecturer

Contabilidad y Control
Pau Sansa

Pau Sansa

Lecturer

Contabilidad y Control
Nuria Villaescusa

Nuria Villaescusa

Senior Lecturer

Contabilidad y Control

Antiguos colaboradores.

Hillel M. Maximon

Hillel M. Maximon

Former Collaborator

Contabilidad y Control

Publicaciones

Journal Articles (refereed)

GALLEMORE, J., JACOB, M. (2024). Corporate tax enforcement and business activity. The Accounting Review. doi:10.2139/ssrn.4226165. (Online first) FRIEDMAN, H., ORMAZABAL, G. (2024). The Role of information in building a more sustainable economy. A Supply and demand perspective. Journal of Accounting Research. doi:10.1111/1475-679X.12581. (Online first) GALLEMORE, J., HOLLANDER, S., JACOB, M., ZHENG, X. (2024). Tax policy expectations and investment. Journal of Accounting Research. doi:10.1111/1475-679X.12577. (Online first) JACOB, M., ZERWER, K. L. (2024). Emission taxes and capital investments. The Role of tax incidence. The Accounting Review, 99 (5), 247 - 278. doi:10.2308/TAR-2023-0053. BRUEHNE, A., JACOB, M., SCHÜTT, H. H. (2024). Technological change and countries' tax policy design. Evidence from anti–tax avoidance rules. Management Science. doi:10.1287/mnsc.2021.03955. (Online first) EICHFELDER, S., JACOB, M., KALBITZ, N., WENTLAND, K. (2024). How do corporate tax rates alter conforming tax avoidance? European Accounting Review. doi:10.1080/09638180.2023.2287725. (Online first) COHEN, S., KADACH, I., ORMAZABAL, G. (2023). Institutional investors, climate disclosure, and carbon emissions. Journal of Accounting and Economics, 76 (2-3), Article 101640. doi:10.1016/j.jacceco.2023.101640. JACOB, M., MÜLLER, M. A., WULFF, T. (2023). Do Consumers pay the corporate tax? Contemporary Accounting Research, 40 (4), 2785-2815. doi:10.1111/1911-3846.12897. BARROSO, R., N’GATTA, D., ORMAZABAL, G. (2023). Individual wealth taxes and corporate payouts. The Accounting Review, 98 (5), 31-60. doi:10.2308/TAR-2021-0475. LÓPEZ, G., PEÑALVA, F. (2023). Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks. Journal of Accounting and Public Policy, 42 (4), Article 107097. doi:10.1016/j.jaccpubpol.2023.107097.

Working Papers

BONETTI, P., LEUZ, C., MICHELON, G. (2024). Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality. BONETTI, P., EN, Y., KADACH, I., ORMAZABAL, G. (2024). Climate disclosures and decarbonization along the supply chain. PEÑALVA, F., DAI, J., ORMAZABAL, G., RANEY, R. (2023). Can mandatory disclosure curb Greenwashing? First evidence from the EU SFDR. ROSANAS, J. M. (2023). Vilfredo Pareto as a Forerunner of Management. The Pareto Foundations of Some Management Theories (WP-1311-E). Barcelona: IESE. ROSANAS, J. M. (2023). The Dehumanization and Demoralization of Management Control Systems: Can we possibly Re-Humanize and Re-Moralize Them? (WP-1310-E). Barcelona: IESE.

Articles in other publications

JACOB, M., BARDT, H., CHRISTOFZIK, D. I., MEYER, D., JUNKERNHEINRICH, M., ÜBELMESSER, S., DORN, F., ... SCHLEPPER, M. (2023). Haushaltspolitik im Zeichen der »Zeitenwende« – auf was müssen wir zugunsten der Verteidigung verzichten? Ifo Schnelldienst, 76 (7), 1-31. ANDRES, C., JACOB, M., ULRICH, L. (2019). Takeover protection and firm value. Review of Law and Economics, 15 (1), 1-46. doi:10.1515/rle-2018-0048. ROSANAS, J. M. (2017). Consistent Decisions, Trust and Being Mindful of Consequences. Juan A. Pérez López: The View from 2016. Alumni Magazine (144), pp. 28 - 31. ROSANAS, J. M. (2017). Decisiones consistentes, confianza y huellas. Juan Antonio Pérez López visto desde el 2016. Revista de Antiguos Alumnos (144), pp. 32 - 35. ORMAZABAL, G. (2016). Lo que todo consejero debería saber. Supervisión de riesgos. IESE Insight (28), pp. 23 - 28.

Libros

PEREIRA, F., GRANDES, M. J. (2016). Dirección y Contabilidad Financiera. Barañáin: EUNSA. Ediciones Universidad de Navarra. ROSANAS, J. M. (2013). Decision-Making in an Organizational Context. Beyond Economic Criteria. Basingstoke [England]: Palgrave Macmillan. PEREIRA, F., ROSANAS, J. M., BALLARÍN FREDES, E., GRANDES, M. J. (2011). Contabilidad para dirección. Barañáin: EUNSA. Ediciones Universidad de Navarra. ROSANAS, J. M. (2010). Més enllà de l'eficàcia. Un punt de vista humanista i realista de la presa de decisions, les organitzacions i les persones. PALENCIA, L. (2010). Accounting Conservatism in Accounting-Based Valuation Models. Interaction Between Conservatism and Growth. Saarbrücken, Germany: Lambert Academic Publishing.

Edited books

DÁVILA, A., EPSTEIN, M. J., SHELTON, R. (2006). The creative enterprise: Managing innovative organizations and people: Strategy. London: Praeger Publishers. DÁVILA, A., EPSTEIN, M. J., SHELTON, R. (2006). The creative enterprise: Managing innovative organizations and people: Execution. London: Praeger Publishers. DÁVILA, A., EPSTEIN, M. J., SHELTON, R. (2006). The creative enterprise: Managing innovative organizations and people: Culture. London: Praeger Publishers.

Book Chapters

ORMAZABAL, G., FITÉ, R. M. (2024). Ver, contar y hacer crecer el valor. En Fité, R.M.; Nueno, P.; Mehta, K. and Vilà, J. (Eds.), Primero las personas: pensamiento emprendedor para resolver problemas empresariales (pp. 257-269). Barcelona: Gestión 2000. VILLAESCUSA, N. (2022). The fraud triangle. Assessing fraud risk. In Suleman Sherali Kamwani; Elisabete S. Vieira ; Mara Madaleno and Graça Azevedo (Ed.), Handbook of research on the significance of forensic accounting techniques in corporate governance. Hershey, PA: Igi Global. PEÑALVA, F., WAGENHOFER, A. (2021). Conservatism in debt contracting. Theory and empirical evidence. In Clatworthy, Mark ; García Lara, Juan Manuel; Lee, Edward. (Eds.), Accounting and debt markets: four pieces on the role of accounting information in debt markets. Abingdon, Oxon ; New York: Routledge. BLAUFUS, K., JACOB, M. (2018). Tax related implications of fair value accounting. In Livne, G. & Markarian, G. (Eds.), The Routledge Companion to Fair Value in Accounting (pp. 21). Abingdon, Oxon ; New York: Routledge. DURO, M., ORMAZABAL, G. (2018). Does Regulating Banks' Corporate Governance Help? A Review of the Empirical Evidence. In Belén Díaz Díaz, Samuel O. Idowu, Philip Molyneux (Eds.), Corporate Governance in Banking and Investor Protection: From Theory to Practice (pp. 3 - 20). Cham: Springer International Publishing.

Studies

JACOB, M. (2020). Did the Changes in 3:12 Rules Foster Entrepreneurship? – Empirical Evidence and Discussion of Alternatives. Report to the Committee on Equality. WEBER, E., ARIÑO, M. A., TORT-MARTORELL, P., PUIGFERRAT, R., COLL, C., IESE (2016). Business Barometer Back to Basics 2016. ALSTADSÆTER, A., JACOB, M., VEJSIU, A. (2014). 3:12 corporations in Sweden. The effects of the 2006 tax reform on investments, job creation, and business start-ups. ALSTADSÆTER, A., JACOB, M. (2012). Income Shifting in Sweden. An empirical evaluation of the 3:12 rules.

Cases

BONETTI, P., DOZ MURILLO, L. (2024). Inditex - Residual income valuation. IESE, C-823-E. FERNÁNDEZ, A. (2024). Corusa. IESE, C-821-E. FERNÁNDEZ, A. (2024). Corusa. IESE, C-821. SOLER, E. (2024). The Language Center at Università Internazionale di Milano (UNIM). IESE, C-820-E. SOLER, E. (2024). El Centro de Idiomas de la Università Internazionale di Milano (UNIM). IESE, C-820.

Technical Notes

SOLER, E., DURO, M., COBO, E. (2023). Sacando partido a la auditoría de cuentas anuales. IESE, CN-244. SOLER, E., DURO, M., COBO, E. (2023). Getting the most out of a financial statement audit. IESE, CN-244-E. DURO, M. (2023). How to Analyze an Annual Report. IESE, CN-245-E. PEÑALVA, F., BADIA, M., DURO, M. (2022). Financial Assets. IESE, CN-243-E. COBO, E., DURO, M., SOLER, E. (2020). Preparación y auditoría de las cuentas anuales. IESE, CN-242.