Carlos Larrinaga

University of Burgos

Plaza Infanta Elena

E09001 Burgos

Spain

  • University of Burgos

SCHOLARLY PAPERS

33

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10

Scholarly Papers (33)

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1.

Alternative Perspectives in Accounting Research: A Review (Perspectivas alternativas de investigación en contabilidad: Una revisión)

Revista de Contabilidad - Spanish Accounting Review, Vol. 2, No. 3, pp. 103-131, 1999
Number of pages: 29 Posted: 11 Dec 2008 Last Revised: 16 Jul 2009
Carlos Larrinaga
University of Burgos
Downloads 743 (72,302)
Citation 2

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accounting theory, research paradigms, pluralism, alternative perspectives

2.

Accounting for Carbon

ACCA Research Report 122, 2010
Number of pages: 38 Posted: 10 Jul 2013
Heather Lovell, Thereza Sales de Aguiar, Jan Bebbington and Carlos Larrinaga
University of Edinburgh, Heriot-Watt University - School of Management and Languages, Independent and University of Burgos
Downloads 577 (99,788)

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emission trading, financial accountig, carbon accuonting, EU ETS

3.

Environmental Disclosure in Spain: Corporate Characteristics and Media Exposure

Revista española de financiación y contabilidad, Vol. 115, 2003
Number of pages: 31 Posted: 11 Dec 2008
Manuel Garcia-Ayuso and Carlos Larrinaga
University of Seville and University of Burgos
Downloads 541 (108,184)
Citation 5

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Environmental Disclosures, Corporate Characteristics, Content Analysis, Media Coverage, Spain

4.

Veinticinco años de Contabilidad Social y Medioambiental en España: pasado, presente y futuro (Twenty-Five Years of Social and Environmental Accounting in Spain: Past, Present and Future)

Spanish Journal of Finance and Accounting (Forthcoming)
Number of pages: 21 Posted: 19 Jun 2019
Carlos Larrinaga, Jose M. Moneva and Eduardo Ortas
University of Burgos, University of Zaragoza - Department of Accounting and Finance and University of Zaragoza - Department of Accounting and Finance
Downloads 325 (194,728)

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Contabilidad social y medioambiental, desarrollo sostenible, divulgación de información empresarial, responsabilidad social corporativa

5.

Social and Political Aspects of the Value Added Statement (Aspectos sociales y políticos del estado de valor añadido)

Revista de Contabilidad-Spanish Accounting Review, Vol. 4, No. 8, pp. 35-62, 2001
Number of pages: 27 Posted: 11 Dec 2008 Last Revised: 16 Jul 2009
Carlos Larrinaga
University of Burgos
Downloads 161 (384,093)

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Value added statement, social and institutional aspects of accounting, accounting standards

6.

Empirical Analysis of the Perceptions About Full Cost Accounting: A Study of the Spanish Energy Industry (Percepciones sobre la contabilidad de costes ecológicos completos: análisis empírico del sector energético)

Revista Espanola de Financiación y Contabilidad, Vol. 35, No. 131, pp. 225-254, 2006
Number of pages: 30 Posted: 12 Dec 2008 Last Revised: 05 Nov 2014
Manuel Fernández Chulián and Carlos Larrinaga
Universidad Pablo de Olavide and University of Burgos
Downloads 124 (474,094)

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Full Cost Accounting, Externalities, Energy industry, Managers perceptions

7.

Cost and Management Accounting in Pre-Industrial Revolution Spain

Accounting Historians Journal, Vol. 32, No. 1, 2005
Number of pages: 38 Posted: 11 Dec 2008 Last Revised: 26 Mar 2014
Fernando Gutierrez, Carlos Larrinaga and Miriam Núñez-Torrado
Universidad Pablo de Olavide, University of Burgos and University of Seville
Downloads 106 (533,260)

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8.

The Role of Environmental Reporting in Organizational Change: The Case of the Balearic Tourist Sector (El Papel de la Información Medioambiental en el Cambio Organizativo: el caso del sector turístico balear)

Revista Espanola de Financiación y Contabilidad, Vol. 35, No. 130, pp. 501-522, 2006
Number of pages: 22 Posted: 12 Dec 2008 Last Revised: 16 Jul 2009
Carlos Larrinaga, Antoni Llull and Miquel Perello
University of Burgos, University of the Balearic Islands - Facultat de Ciències Econòmiques i Empresarials and University of the Balearic Islands - Facultat de Ciències Econòmiques i Empresarials
Downloads 99 (559,816)

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9.

Scientific Production in Accounting: The Spanish Case (1992-2002) (Producción Científica en Contabilidad: El Caso de España (1992-2002))

Revista Española de Financiación y Contabilidad, Vol. 125, pp. 363-393, 2005
Number of pages: 31 Posted: 12 Dec 2008 Last Revised: 26 Aug 2012
Carlos Larrinaga
University of Burgos
Downloads 89 (598,612)

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10.

Repercusión Del Cambio Climático En Las Empresas Españolas (Climate Change Consequences on Spanish Companies)

In Martín Arribas, J.J. (ed.) Hacia una política comunitaria europea en cambio climático y sus consecuencias para España (2009 Burgos: Universidad de Burgos)
Number of pages: 19 Posted: 20 Jul 2013
Carlos Larrinaga
University of Burgos
Downloads 74 (665,609)

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Climate change, accounting, reporting

11.

The Emergence of Triple Bottom Line Reporting in Spain

Revista Española de Financiación y Contabilidad, Vol. 60, pp. 195-219, 2011
Number of pages: 25 Posted: 03 Nov 2010 Last Revised: 26 Jun 2013
Francisco Javier Husillos-Carqués, Carlos Larrinaga and María José Álvarez-Gil
Universidad Pública de Navarra, University of Burgos and Charles III University of Madrid - Department of Business Administration
Downloads 74 (665,609)
Citation 3

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TBL Reports, Qualitative Analysis, Internal and External Influences

12.

A Doctoral Juries-Based Social Network of Spanish Accounting Scholars (Red social de contabilidad en España a partir de los tribunales de tesis)

Revista Espanola de Financiación y Contabilidad, Vol. 36, No. 136, pp. 707-726, 2007
Number of pages: 20 Posted: 12 Dec 2008 Last Revised: 04 Nov 2010
Cristóbal Casanueva Rocha, Bernabé Escobar and Carlos Larrinaga
University of Seville - Department of Business Administration and Marketing, University of Seville and University of Burgos
Downloads 69 (690,931)

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PhD thesis, PhD Jury, Accounting, Social Networks Analysis, Centrality

13.

Academic Engagement in Policy-Making and Social and Environmental Reporting

Sustainability Accounting, Management & Policy Journal, Forthcoming DOI 10.1108/SAMPJ-03-2019-0123
Posted: 18 Nov 2019
Nicolas Garcia-Torea, Carlos Larrinaga and Mercedes Luque
University of Burgos, University of Burgos and Universidad de Córdoba

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Accounting regulation, Policy-making, Academic engagement, Social and environmental accounting and reporting

14.

Is Integrated Reporting Transformative?

Sustainability Accounting, Management and Policy Journal, 10(3), 617-644. doi: 10.1108/SAMPJ-12-2017-0156
Posted: 18 Nov 2019
Pablo Rodríguez, Carmen Correa Ruiz and Carlos Larrinaga
Universidad Nacional de Córdoba, Universidad Pablo de Olavide and University of Burgos

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15.

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. doi: 10.1108/SAMPJ-01-2018-0016
Posted: 18 Nov 2019
Mercedes Luque, Enrique Mesa, Carlos Larrinaga and Francisco Javier Husillos-Carqués
Universidad de Córdoba, affiliation not provided to SSRN, University of Burgos and Universidad Pública de Navarra

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16.

Progress: Engaging With Organisations in Pursuit of Improved Sustainability Accounting and Performance

Accounting, Auditing & Accountability Journal, Forthcoming. DOI:10.1108/AAAJ-03-2018-3399
Posted: 18 Nov 2019
Carol A Adams and Carlos Larrinaga
Durham University Business School and University of Burgos

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17.

Sustainability Accounting Regulation in Spanish Public Sector Organizations

Public Money & Management, 38(5), 345-354, DOI: 10.1080/09540962.2018.1477669
Posted: 15 Nov 2019
Carlos Larrinaga, Mercedes Luque and Rosa Fernández
University of Burgos, Universidad de Córdoba and University of Burgos

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18.

Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe

Environment and Planning C: Government and Policy, doi:10.1068/c1275, Forthcoming
Posted: 27 Jun 2013
Heather Lovell, Jan Bebbington, Carlos Larrinaga and Thereza Sales de Aguiar
University of Edinburgh, Independent, University of Burgos and Heriot-Watt University - School of Management and Languages

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carbon markets, financial accounting, European Union Emissions Trading System (EU ETS), standard setting, emission allowances

19.

The (Uncertain) Invisible College of Spanish Accounting Scholars

Critical Perspectives on Accouting, Vol. 24, No. 1, 2013
Posted: 27 Jun 2013
Cristóbal Casanueva Rocha and Carlos Larrinaga
University of Seville - Department of Business Administration and Marketing and University of Burgos

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Critical, Public interest, Social, Accounting education, Invisible college, Spain

20.

The Production of Normativity: A Comparison of Reporting Regimes in Spain and the UK

Accounting, Organizations and Society, Vol. 37, No. 2, 2012
Posted: 23 Mar 2012
Jan Bebbington and Carlos Larrinaga
Independent and University of Burgos

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Normativity, constructivism, legitimacy of norms and law, regime development, environmental reporting, Spain-United Kingdom comparison

21.

Sustainability Reporting: Insights from Neo-Institutional Theory

SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY, J. Unerman, B. O’Dwyer & J. Bebbington, eds., Routledge, 2007
Posted: 12 Sep 2011
Carlos Larrinaga
University of Burgos

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22.

Spain

A GLOBAL HISTORY OF ACCOUNTING, FINANCIAL REPORTING AND PUBLIC POLICY: EUROPE: STUDIES IN THE DEVELOPMENT OF ACCOUNTING THOUGHT, pp. 165-191, G.J. Previts, & P. Walton, eds., Emerald, 2011
Posted: 12 Sep 2011
Carlos Larrinaga and Marta Macias
University of Burgos and Charles III University of Madrid - Department of Business Administration

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23.

Social Disclosure, Legitimacy Theory and the Role of the State

Accounting, Auditing and Accountability, Vol. 22, No. 8, 2009
Posted: 03 Nov 2010
Pablo Archel, Francisco Javier Husillos-Carqués, Carlos Larrinaga and Crawford Spence
University of Navarra - School of Management Assistants (ISSA), Universidad Pública de Navarra, University of Burgos and Concordia University

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Social Accounting, Disclosure, Corporate Strategy, Automotive Industry, Spain

24.

The Role of Environmental Accounting in Organizational Change: An Exploration of Spanish Companies

Accounting, Auditing and Accountability, Vol. 14, No. 2, 2001
Posted: 13 Dec 2008
Carlos Larrinaga, Francisco Carrasco Fenech, Carmen Correa Ruiz, Francisco Javier Caro and José María Páez
University of Burgos, Universidad Pablo de Olavide, Universidad Pablo de Olavide, University of Seville and Universidad de Cádiz

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Environmental accounting, Organizational change, Spain

25.

The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey

Environmental Management, Vol. 41, No. 1, pp. 106-117, 2008
Posted: 13 Dec 2008
Pablo Archel, Manuel Fernández Chulián and Carlos Larrinaga
University of Navarra - School of Management Assistants (ISSA), Universidad Pablo de Olavide and University of Burgos

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Triple bottom line reporting, sustainability reporting, boundary setting, social and environmental accounting, Global Reporting Initiative

26.

Cost Accounting in Eighteen Century Spain: The Royal Textile Factory of Ezcaray

Accounting History, Vol. 6, No. 2, 2001
Posted: 13 Dec 2008
Begona Prieto and Carlos Larrinaga
University of Burgos - Department of Economics and University of Burgos

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27.

Accounting Change or Institutional Appropriation?: A Case Study of the Implementation of Environmental Accounting

Critical Perspectives on Accounting, Vol. 12, No. 3, 2001
Posted: 11 Dec 2008
Carlos Larrinaga and Jan Bebbington
University of Burgos and Independent

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28.

Engaging with Organisations in Pursuit of Improved Sustainability Accounting and Performance

Accounting, Auditing and Accountability, Vol. 20, No. 3, 2007
Posted: 11 Dec 2008
Carol A Adams and Carlos Larrinaga
Durham University Business School and University of Burgos

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Accountability, Ethical, social and environmental accounting, Engagement, Institutional theory, Research methods, Sustainability performance, Sustainability reporting

29.

Corporate Social Reporting and Reputation Risk Management

Accounting, Auditing and Accountability, Vol. 21, No. 3, 2008
Posted: 11 Dec 2008 Last Revised: 14 Dec 2008
Jan Bebbington, Carlos Larrinaga and José Maria Mariano Moneva
Independent, University of Burgos and University of Zaragoza - Faculty of Business and Economics

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Corporate social responsibility reporting, reputation risk management, accountability, legitimacy theory

30.

Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001-2003)

Journal of Business Ethics, Vol. 79, No. 3, 2008
Posted: 10 Dec 2008
Irene Criado-Jiménez, Manuel Fernández Chulián, Francisco Javier Husillos-Carqués and Carlos Larrinaga
University of Burgos - Department of Economics, Universidad Pablo de Olavide, Universidad Pública de Navarra and University of Burgos

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accountability, social ethical and environmental reporting, business ethics, mandatory environmental disclosure, Spain

31.

Sustainability Accounting and Accountability in Public Water Companies

Public Money & Management, Vol. 28, Issue 6, pp. 337-343, December 2008
Posted: 07 Nov 2008
Carlos Larrinaga and Vicente Perez-Chamorro
University of Burgos and Universidad Pablo de Olavide

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32.

Carbon Trading: Accounting and Reporting Issues

European Accounting Review, Vol. 17, No. 4, pp. 697-717, 2008
Posted: 23 Sep 2008 Last Revised: 21 Jul 2013
Jan Bebbington and Carlos Larrinaga
Independent and University of Burgos

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Carbon accounting, greenhouse gases, carbon, global climate change

33.

Accountability and Accounting Regulation: The Case of the Spanish Environmental Disclosure Standard

Posted: 19 Mar 2003
Carlos Larrinaga, Francisco Carrasco Fenech, Carmen Correa Ruiz, Fernando Llena Macarulla and José Maria Mariano Moneva
University of Burgos, Universidad Pablo de Olavide, Universidad Pablo de Olavide, University of Zaragoza - Faculty of Business and Economics and University of Zaragoza - Faculty of Business and Economics

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environmental accounting, accounting regulation, accountability, institutional change, Spain