Faculty & Research
Directory
Moya Gutierrez, Soledad
Senior Lecturer, Department of Economics, Finance and Accounting at
Esade
Contracted Doctoral Professor URL
Investigador,
Education
- Doctorado en Administración y Dirección de Empresas.
- Licenciado en Ciencias Económicas y Empresariales.
Biography
Soledad started her professional career as an auditor, first in Pigem Auditors and
later in KPMG Peat Marwick. In 1994 she joined Pompeu Fabra University as an assistant
teacher in the Accounting area. She earned her PhD in Business in 2002. In 2005 she
joined Universitat Autonoma de Barcelona as a Lecturer and she stayed there until
2011 where she joined Eada Business School as a Senior Lecturer. Soledad has developed
all her academic career in the Accounting Area. She has been teaching at both undergraduate
and postgraduate levels MsC, Executive MBA, MBA delivering courses like Financial
Accounting, Corporate Reporting, Financial Statement Analysis, Business Analysis,
Consolidation of Financial Statements, Advanced Financial Accounting or Financial
Reporting. She has published academic and practitioners¿ journals and books dedicated
to accounting and business education, financial reporting, socio-economic consequences
of accounting regulation or consolidation of financial statements between others.She
is associate editor of the European Accounting and Management Journal EAMR and member
of the Accounting in Europe Editorial Board.
Selected publications
- Vila Fernández-Santacruz, M. d. M., Moya Gutierrez, S. (2023). Social sustainability reporting in European business schools. Sustainability Accounting, Management and Policy Journal, 14 (1), pp. 242-264. DOI: https://doi.org/10.1108/SAMPJ-02-2022-0100.
- Abad, C., Barone, E. & Gullkvist, B. M., Hellman, N., Marques, A., Marton, J., Mason, S., Silva, R. L. M., Morais, A., Moya Gutierrez, S., Quagli, A., Vysotskaya, A. (2020). On the `Disclosure Initiative¿Principles of Disclosure': The EAA Financial Reporting Standards Committee's View. Accounting in Europe, 17 (1), pp. 1-32. DOI: https://doi.org/10.1080/17449480.2019.1664753.
- Calabor, M. S., Mora, A. & Moya Gutierrez, S. (2019). The future of `serious games' in accounting education: A Delphi study. Journal of Accounting Education, 46, pp. 43-52. DOI: https://doi.org/10.1016/j.jaccedu.2018.12.004.
- Arimany, N., Fitó, M. A. & Moya Gutierrez, S., Orgaz, N. (2018). What lies behind compliance with operating leases disclosure?. Revista Espanola de Financiacion y Contabilidad, 47 (4), pp. 485-506. DOI: https://doi.org/10.1080/02102412.2018.1500797.
- Hellman, N., Moya Gutierrez, S. (2018). Introducing more IFRS principles of disclosures - Will the poor disclosers improve?. Accounting in Europe, pp. 242-321.
- Hellman, N., Carenys, J. & Moya Gutierrez, S. (2018). Introducing More IFRS Principles of Disclosure¿Will the Poor Disclosers Improve?. Accounting in Europe, 15 (2), pp. 242-321. DOI: https://doi.org/10.1080/17449480.2018.1476772.
- Calabor, M. S., Mora, A. & Moya Gutierrez, S. (2018). Acquisition of competencies with serious games in the accounting field: [{"locale":"es_ES","text":"un análisis empírico. Revista de Contabilidad-Spanish Accounting Review, 21 (1), pp. 38-47. DOI: https://doi.org/10.1016/j.rcsar.2016.11.001.
- Moya Gutierrez, S. (2017, August). Introducing more IFRS principles of disclosures - Will the poor disclosers improve? [Paper presentation]. European Financial Reporting EUFIN 2017.
- Carenys, J., Moya Gutierrez, S. & Perramon, J. (2017). Is it worth it to consider videogames in accounting education? A comparison of a simulation and a videogame in attributes, motivation and learning outcomes. Revista de Contabilidad-Spanish Accounting Review, 20 (2), pp. 118-130. DOI: https://doi.org/10.1016/j.rcsar.2016.07.003.
- Moya Gutierrez, S. (2017, May). Accounting digital games' effectiveness: A structural equation modelling approach [Paper presentation]. 40th European Accounting Association Annual Congress.
- Carenys, J., Moya Gutierrez, S. & Perramon, J. (2017). Accounting digital games' effectiveness: A structural equation modeling approach. In Pivec, M., Grundler, J. (Ed.), Proceedings of the 11th European Conference on Games Based Learning, ECGBL 2017, pp. 63-70. Academic Conferences and Publishing International Limited.
- Carenys, J., Moya Gutierrez, S. (2016, November). Digital game-based learning in accounting and business education. Accounting Education: an international journal, 25 (6), pp. 598-651. DOI: https://doi.org/10.1080/09639284.2016.1241951.
- Moya Gutierrez, S. (2016). The effectiveness of instructor personalised and formative feedback in an online setting: some unresolved issues. Electronic Journal of e-Learning, pp. 196-203.
- Moya Gutierrez, S., Prior, D. & Rodríguez Pérez, G. (2015). Performance-based incentives and the behavior of accounting academics: responding to changes. Accounting Education: an international journal, 24 (3), pp. 208-232. DOI: https://doi.org/10.1080/09639284.2014.947092.
- Barone, E., Birt, J. & Moya Gutierrez, S. (2014). Lease Accounting: A Review of Recent Literature. Accounting in Europe, 11 (1), pp. 35-54. DOI: https://doi.org/10.1080/17449480.2014.903630.
- Fitó, M. A., Moya Gutierrez, S. & Orgaz, N. (2013). The debate on rented assets capitalization: The economic impact on family firms. Journal of Family Business Strategy, 4 (4), pp. 260-269. DOI: https://doi.org/10.1016/j.jfbs.2013.10.001.
- Ángels Fitó, M., Llobet, J. & Moya Gutierrez, S. (2013). Ethical competences in accounting higher education: An expectation gap between the profession and university. Governance, Communication, and Innovation in a Knowledge Intensive Society, pp. 105-116. IGI Global. DOI: https://doi.org/10.4018/978-1-4666-4157-0.ch009.
- Ángels Fitó, M., Moya Gutierrez, S. & Orgaz, N. (2013). Considering the effects of operating lease capitalization on key financial ratios. Revista Espanola de Financiacion y Contabilidad, 42 (159), pp. 341-369. DOI: https://doi.org/10.1080/02102412.2013.10779750.
- Moya Gutierrez, S. (2013). Socio-Economic consequences of IFRSs. The Routledge Companion to Accounting, Reporting and Regulation, pp. 437-452. Taylor and Francis Ltd.. DOI: https://doi.org/10.4324/9780203103203-34.
- Haller, A., Nobes, C. & Cairns, D., Hjelström, A., Moya Gutierrez, S., Page, M., Walton, P. (2012, December). The Effects of Accounting Standards - A Comment. Accounting in Europe, 9 (2), pp. 113-125. DOI: https://doi.org/10.1080/17449480.2012.720870.
- Fitó, M. A., Gómez, F. & Moya Gutierrez, S. (2012). Choices in IFRS adoption in Spain: Determinants and consequences. Accounting in Europe, 9 (1), pp. 61-83. DOI: https://doi.org/10.1080/17449480.2012.664390.
- Arimany, N., Moya Gutierrez, S. & Rodríguez Pérez, G. (2011). Value relevance of comprehensive income and its components in front of the net income. Revista de Contabilidad-Spanish Accounting Review, 14 (2), pp. 147-175. DOI: https://doi.org/10.1016/S1138-48911170031-0.
- Ángels Fitó, M., Gómez, F. & Moya Gutierrez, S. (2010). The effects on comparability of the new local accounting standards in Spain: El problema de la comparabilidad de los datos. Universia Business Review, 28, pp. 136-149.
- Marti-Ballester, C. P., Moya Gutierrez, S. & Prior, D. (2009). Learning about social accounting in the knowledge society: A wiki-Webquest. CSEDU 2009 - Proceedings of the 1st International Conference on Computer Supported Education, pp. 187-192.
- Moya Gutierrez, S., Prior, D. (2008). Who publish in Spanish accounting jornals? A bibliometric analysis 1996-2005. Revista Espanola de Financiacion y Contabilidad, 37 (138), pp. 353-374. DOI: https://doi.org/10.1080/02102412.2008.10779648.
- Vallverdú-Calafell, J., Moya Gutierrez, S. & Somoza-López, A. (2006). Social responsibility and accounting: A possible binomial. International Advances in Economic Research, 12 (1), pp. 125-130. DOI: https://doi.org/10.1007/s11294-006-6141-z.
- Moya Gutierrez, S., Oliveras, E. (2006). Voluntary adoption of IFRS in Germany: A regulatory impact study. Corporate Ownership and Control, 3 (3 A), pp. 138-147. DOI: https://doi.org/10.22495/cocv3i3p11.
- Moya Gutierrez, S., Somoza, A. & Vallverdú, J. (2000). Accounting and the european single currency. International Advances in Economic Research, 6 (4), pp. 763-770. DOI: https://doi.org/10.1007/BF02295386.
- Barcons-Vilardell, C., Moya Gutierrez, S. & Somoza-López, A., Vallverdú-Calafell, J., Griful-Miquela, C. (1999). Human resource accounting. International Advances in Economic Research, 5 (3), pp. 386-394. DOI: https://doi.org/10.1007/BF02296419.