Carlos Larrinaga

University of Burgos - Department of Economics

Plaza Infanta Elena

E09001 Burgos

Spain

CICSMA

Ctra. Utrera, Km.1

Sevilla , Seville 41010

Spain

SCHOLARLY PAPERS

28

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1,775

CITATIONS
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13

Scholarly Papers (28)

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 - Department of Economics
Downloads 605 (43,100)

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accounting theory, research paradigms, pluralism, alternative perspectives

2.

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 - Department of Economics
Downloads 448 (63,084)
Citation 1

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

3.

Accounting for Carbon

ACCA Research Report 122, 2010
Number of pages: 38 Posted: 10 Jul 2013
University of Edinburgh, Heriot-Watt University - School of Management and Languages, Independent and University of Burgos - Department of Economics
Downloads 210 (144,100)

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emission trading, financial accountig, carbon accuonting, EU ETS

4.

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 - Department of Economics
Downloads 126 (224,658)

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

5.

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 - Department of Economics
Downloads 88 (286,096)

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Full Cost Accounting, Externalities, Energy industry, Managers perceptions

6.

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 - Department of Economics, University of the Balearic Islands - Facultat de Ciències Econòmiques i Empresarials and University of the Balearic Islands - Facultat de Ciències Econòmiques i Empresarials
Downloads 75 (314,992)

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7.

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 - Department of Economics
Downloads 68 (332,589)

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8.

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
University of Navarra - School of Management Assistants (ISSA), University of Burgos - Department of Economics and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 40 (421,956)
Citation 1

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TBL Reports, Qualitative Analysis, Internal and External Influences

9.

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
University of Seville - Department of Business Administration and Marketing, University of Seville and University of Burgos - Department of Economics
Downloads 36 (438,163)

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

10.

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
Universidad Pablo de Olavide, University of Burgos - Department of Economics and University of Seville
Downloads 36 (438,163)

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11.

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 - Department of Economics
Downloads 24 (495,962)

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Climate change, accounting, reporting

12.

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 - Department of Economics, University of Zaragoza - Department of Accounting and Finance and University of Zaragoza - Department of Accounting and Finance
Downloads 19 (524,746)

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

13.

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
University of Edinburgh, Independent, University of Burgos - Department of Economics 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

14.

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 - Department of Economics

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

15.

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 - Department of Economics

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

16.

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 - Department of Economics

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17.

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 - Department of Economics and Universidad Carlos III de Madrid - Department of Business Administration

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18.

Social Disclosure, Legitimacy Theory and the Role of the State

Accounting, Auditing and Accountability, Vol. 22, No. 8, 2009
Posted: 03 Nov 2010
University of Navarra - School of Management Assistants (ISSA), University of Navarra - School of Management Assistants (ISSA), University of Burgos - Department of Economics and Concordia University

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

19.

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
University of Burgos - Department of Economics, Universidad Pablo de Olavide, Universidad Pablo de Olavide, University of Seville and Universidad de Cádiz

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Environmental accounting, Organizational change, Spain

20.

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
University of Navarra - School of Management Assistants (ISSA), Universidad Pablo de Olavide and University of Burgos - Department of Economics

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

21.

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 - Department of Economics

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22.

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 - Department of Economics and Independent

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23.

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 - Department of Economics

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

24.

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
Independent, University of Burgos - Department of Economics and University of Zaragoza - Faculty of Business and Economics

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

25.

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
University of Burgos - Department of Economics, Universidad Pablo de Olavide, University of Navarra - School of Management Assistants (ISSA) and University of Burgos - Department of Economics

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

26.

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 - Department of Economics and Universidad Pablo de Olavide

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27.

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 - Department of Economics

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Carbon accounting, greenhouse gases, carbon, global climate change

28.

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

European Accounting Review, Vol. 11, No. 4, 2002
Posted: 19 Mar 2003
University of Burgos - Department of Economics, 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