Professorat i Investigació
Directori
Moya Gutierrez, Soledad
Professora Associada Sénior, Departament d'Economia, Finances i Comptabilitat a
Esade
Professora contractada doctora URL
Investigador, GRUGET - Grup de Recerca en Gestió Turística
Formació acadèmica
- Doctorado en Administración y Dirección de Empresas.
- Licenciado en Ciencias Económicas y Empresariales.
Publicacions destacades
- 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.