Biography - Research Interests

Javier Husillos is a Full Professor at Public University of Navarra, his previous work was Reader in Accounting  (a permanent and senior position) at Strathclyde University, Glasgow, UK. He is a researcher concerned about the unsustainability of the current model of economic and social development, and the role that companies play in this phenomenon, and he dedicates his research to understanding the interactions between sustainability and corporate  accountability. His work has been published in 4 and 4* ABS journals such as Human Relations; Accounting, Organizations and Society, and Work, Employment and Society.

Javier Husillos is associate editor of two well-known international accounting journals, Critical Perspectives on Accounting (Elsevier); and Sustainability Accounting, Management and Policy Journal (Emerald), and a member of the Centre for Social and Environmental Accounting Research (CSEAR) at St. Andrews University (UK) (see https://csear.co.uk/) and the research group "Contabilidad, Cambio y Sociedad" (ERGO) (see https://informacionnofinanciera.info/). He is currently working on several projects, including the analysis of the evolutionary dynamics of corporate sustainability accountability and how to make critical accounting research matter.

Javier Husillos and his colleagues have disseminated his research to a non-academic audience by publishing in magazines such as FORBES or THE TIMES HIGHER EDUCATION and podcasts. See...

https://www.forbes.com/sites/hecparis/2024/12/05/how-english-language-silences-leadership-and-stymies-business-expansion/

https://www.timeshighereducation.com/campus/embracing-linguistic-diversity-and-equity-global-academic-publishing

https://shows.acast.com/knowledgehec/episodes/research-on-the-enigma-of-merit-and-monopoly-of-academic-eng

Biografia en español

Javier Husillos es Catedrático de Economía Financiera y Contabilidad en la Universidad Pública de Navarra (anteriormente fue profesor permanente senior en la escuela de negocios de la Universidad de Strathclyde en Glasgow). Es un investigador preocupado por la insostenibilidad del actual modelo de desarrollo económico y social, y por el papel que las empresas juegan en este fenómeno, y dedica su investigación a entender la relación existente entre la sostenibilidad y la responsabilidad social corporativa. Sus trabajos se han publicado en revistas como Human Relations; World Development; Mathematical Social Science; Accounting, Organizations and Society; Work, Employment and Society; Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting, Journal of Business Ethics, Journal of Business Research, o Sustainability Accounting, Management, and Policy Journal.

Javier Husillos es editor asociado de dos revistas académicas internacionales del campo de la contabilidad: Critical Perspectives on Accounting; y Sustainability Accounting, Management and Policy Journal (ambas pertencientes al primer Decil del JCR 2023 categoria Business and Finance (la propia del campo de la contabilidad), con un comportamiento estandar dentro de las revistas académicas tradicionales y pertencientes a editoriales de reconocido prestigio (Elsevier y Emerald respectivamente). Javier es tambien miembro del Centre for Social and Environmental Accounting Research (CSEAR) de la Universidad de St. Andrews (Reino Unido) (véase https://csear.co.uk/) y del grupo de investigación "Contabilidad, Cambio y Sociedad" (ERGO) (véase https://informacionnofinanciera.info/). Actualmente trabaja en varios proyectos, entre los que cabe destacar uno sobre el análisis de las dinámicas evolutivas de la rendición de cuentas de las empresas en materia de sostenibilidad u otro sobre cómo hacer que la investigación contable crítica contribuya a resolver los serios problemas sociales y medioambientales asocidos al actual modelo de desarrollo occidental.

 Cultural capital

1. Husillos, J; Larrinaga, C. and Martinez, D. (2024)  "Language was always a companion of the empire" Critical Perspectives on Accounting. Vol. 100. 3 Stars ABS (Decil 1º JCR 2023 Business and Finance). Factor de Impactor 8.3 (4/231).

https://www.sciencedirect.com/science/article/pii/S1045235424000522

2. Luque-Vilchez M; Husillos, J and Larrinaga, C. (2024) "The construction of the normative persuasion of Social and Environmental Reporting regulation" Sustainability Accounting, Management and Policy Journal. Vol. 15 Issue 7 p. 34-62 (Decil 1º JCR 2023, Business and Finance. Impact factor: 5.2) (23/231).

https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-11-2023-0816/full/html?skipTracking=true

3. Husillos, J. (2023) "Is critique sustainable? A commentary on Bigoni and Mohammed". Critical Perspectives on Accounting. Vol. 97. (3 Stars ABS) (Decil 1º JCR 2023 Business and Finance) Factor de Impactor 8.3 (4/231).

https://www.sciencedirect.com/science/article/pii/S1045235423000540?via%3Dihub

4. Alcalde-Unzu, Jorge; Echavarri, Rebeca and Husillos, Javier, (2020) “An Evolutionary Model of Prenatal and Postnatal Discrimination Against Females” Mathematical Social Science, 104, p. 1-14 (Q2 JCR 2019, Economics). Eigenfactor Score 0,00185 (158/370).

https://www.sciencedirect.com/science/article/pii/S016548962030010X

5. Mercedes Luque-Vílchez, Enrique Mesa-Pérez, Javier Husillos, Carlos Larrinaga, (2019) "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, Vol. 10 Issue: 1, pp.41-61. (Q2 JCR 2019, Business and Finance). Impact factor: 2.056 (37/108).

https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-01-2018-  0016/full/pdf

6. Spence, C., Carter, C., Husillos, J. y Archel, P (2017) “Taste matters: cultural capital and elites in proximate strategic action fields”  Human Relations 70, (2) pp. 211-236. (4 Stars ABS) (Decil 1º JCR 2017, Multidisciplinary Social Science). Journal Impact Factor: 3,043 (4/98).  (Q1 JCR, Management) Eigenfactor score: 0,00704 (23/210)

https://journals.sagepub.com/doi/pdf/10.1177/0018726716649247

7. Echavarri, R. y Husillos, F. J. (2016) “The missing link between parents' preferences and daughters' survival: the moderator effect of societal discrimination” World Development 78, p. 372-385. (3 Stars ABS) (Decil 1º JCR 2016, Economics) imp. Factor 2.84 (32/347).

https://www.sciencedirect.com/science/article/pii/S0305750X15002594?via%3Dihub

8. Spence, C., Carter, C., Belal, A., Husillos, J., Drambin, C. y Archel, (2016) “Tracking habitus across a transnational professional field“ Work, Employment and Society 30, (1), pp. 3-20.  (4 Stars ABS)  (Q1 JCR 2016, Economics) ) Journal Impact factor: 1,821 (73/347); (Q1 JCR 2016, Industrial Relations and labor) JCR Eigenvalue: 0.00344 (6/27). (Q1 JCR 2016, Sociology) JCR Eigenvalue: 0.00344 (21/142)

https://journals.sagepub.com/doi/full/10.1177/0950017015574824

9. Spence, C., Dambrin, C., Carter, C., Husillos, J. y Archel, P. (2015) “Global ends, local means: cross-national homogeneity in professional service firms” Human Relations 68, (5) pp. 765-788. (4 Stars ABS) (Decil 1º JCR 2015, Multidisciplinary Social Science) Journal Impact Factor: 2.61 (4/95). (Q1 JCR 2015 Management) Journal Impact Factor: 2,61 (37/192) 

https://journals.sagepub.com/doi/full/10.1177/0018726714541489

10. Archel P., Husillos, J y Spence, C (2011). “The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse”, Accounting, Organizations and Society, 36, 327-343. (4* Stars ABS) (Decil 1º JCR 2011, Business, Finance) Journal Impact factor: 2, 87 (5/86).

https://www.sciencedirect.com/science/article/pii/S0361368211000584?via%3Dihub

11. Husillos, J; Larrinaga, C; y Álvarez Gil, M.J. (2011), “The emergence of TBL reporting in Spain”. Revista Española de Financiación y Contabilidad. 40, (150): 195-219. (Q3 SJR 2011. Accounting). SJR/Scopus Impact factor 0.193.

https://www.tandfonline.com/doi/pdf/10.1080/02102412.2011.10779701

12. Archel, P; Husillos, J y Echavarri, R. (2011), “Dimensión Económica de los Principios Rectores: Carencias de un Marco Conceptual Contradictorio”. Capítulo en el libro Comentarios a la Ley de Economía Sostenible. Editado por La ley (Grupo Wolters Kluwer). (Q1 SPI, 2012): (27/201); (Decil 1º SPI, 2014): (23/273)

13. Spence, C.; Husillos, J. y Correa-Ruiz, C. (2010), “Cargo cult science and the death of politics: A critical review of social and environmental accounting research”. Critical Perspectives on Accounting, 21 (1): 76-89. (3 Stars ABS)

https://www.sciencedirect.com/science/article/pii/S1045235409001270?via%3Dihub

14. Archel, P.; Husillos, J.; Larrinaga, C.; y Spence, C. (2009), “Social disclosure, legitimacy theory and the role of the state”. Accounting, Auditing & Accountability Journal, 22 (8): 1284-1307. (3 Stars ABS) (Q1 SJR 2009, Accounting). SJR Impact factor 1.041.

https://www.emerald.com/insight/content/doi/10.1108/09513570910999319/full/pdf

15. Archel, P. y Husilos, J. (2009), “Divulgación de información social y    medioambiental: una revisión de la literatura”. Capítulo en el   libro   Irrupciones significativas para pensar la contabilidad, dentro de la colección Nuevo pensamiento Administrativo. Editado por la Universidad del Valle (Colombia).

16. Archel, P. y Husillos, J. (2009), “Últimos desarrollos sobre RSE en España: ¿Un avance hacia la sostenibilidad?”. CIRIEC – ESPAÑA- Revista de Economía Pública, Social y Cooperativa, 65: 59-84.

https://www.redalyc.org/pdf/174/17412326004.pdf

17. Criado, I.; Fernández, M.; Husillos, J.; y Larrinaga, C. (2008), “Compliance with mandatory environmental reporting in financial statements: the case of Spain (2001-2003)”. Journal of Business Ethics, 79 (3): 246-262. (3 Starts ABS) (Decil 1º JCR 2008, Ethics) Eigenfactor score: 0.00569 (1/28)

https://www.jstor.org/stable/pdf/25075663.pdf

18. Husillos, J. y Álvarez Gil, M.J. (2008), “A stakeholder theory approach to environmental disclosures by Small and Medium enterprises (SMEs)”. Revista de Contabilidad/Spanish Accounting Review, 11 (1): 125-156. (Q4 SJR 2010. Accounting). SJR/scopus Impact factor 0.102

https://revistas.um.es/rcsar/article/view/384521/265791

19. Husillos, J. (2007), “Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas”. Revista Española de Financiación y Contabilidad, 133: 97-122. (Q3 SJR 2007, Accounting) SJR/Scopus Impact factor: 0.163

https://www.tandfonline.com/doi/pdf/10.1080/02102412.2007.10779616

20. Álvarez Gil, M.J.; Berrone, P.; Husillos, J.; Lado, N. (2007), “Reverse logistics, Stakeholder`s Inluence, Organiztional Slack, and Manager`s Strategic Posture “. Journal of Business Research, 60 (5): 463-473. (3 Stars ABS) (Q1 JCR 2007, Business). Eigenfactor score: 0.007144 (13/72).

https://www.sciencedirect.com/science/article/pii/S0148296306002359?via%3Dihub

Position in the academic field

• Associate editor of  Critical Perspectives on Accounting (Decil 1º JCR 2023 by JIF categoria Business and Finance, la categoría propia de las revistas de contabilidad.  CPA es una revista clásica del área de contabilidad con un comportamiento totalmente standard perteneciente a la editorial Elsevier.

https://www.sciencedirect.com/journal/critical-perspectives-on-accounting/about/editorial-board

• Associate editor of  Sustainability Accounting, Management and Policy Journal (Decil 1ºJCR 2023 by JIF, categoria Business and Finance, la categoría propia de las revistas de contabilidad).  SAMPJ es una revista del área de contabilidad con un comporamiento totalmente estandard perteneciente a la editorial Emerald Publishing.

https://www.emeraldgrouppublishing.com/journal/sampj

• Member editorial board of Social and Environmental Accountability Journal (Q2 Scopus) Ed. Taylor and Francis. SEAJ es una revista con un comporamiento totalmente estandard.

https://www.tandfonline.com/journals/reaj20/about-this-journal#editorial-board

knowledge construction: a collective endevour 

Google Scholar profile (2728 citations, H-Index 16 at 20/1/2025)

http://scholar.google.com/citations?user=8Lhg9-QAAAAJ&hl=en

ResearchGate (1666 citations H-Index 13 at 20/1/2025)

https://www.researchgate.net/profile/Javier_Husillos

Scopus (1192 citations, H-Index 11, at 20/1/2025)

https://www.scopus.com/authid/detail.uri?authorId=35191910400

https://www.mendeley.com/search/?page=1&query=javier%20husillos&sortBy=citationCount

Link to Orcid

https://orcid.org/my-orcid

The need for a permanent conversation with society: leaving the ivory tower

INTERNATIONAL AUDIENCE

Husillos, J; Larrinaga, C; Marinez, D and Brown, D (2024) "How English Language Silences Leadership and Stymies Business Expansion" FORBES

https://www.forbes.com/sites/hecparis/2024/12/05/how-english-language-silences-leadership-and-stymies-business-expansion/

Husillos, J; Larrinaga, C; and Marinez, D (2024) "Embracing linguistic diversity and equity in global academic publishing" THE TIMES HIGHER EDUCATION.

https://www.timeshighereducation.com/campus/embracing-linguistic-diversity-and-equity-global-academic-publishing

Listen also to the HEC Paris podcast, “Research on the enigma of merit and the monopoly of academic English,” by Daniel Martinez and Keith Robson, which discusses our work on the implications of the hegemony of English in academia.

https://shows.acast.com/knowledgehec/episodes/research-on-the-enigma-of-merit-and-monopoly-of-academic-eng

- Panel discussion with the title "Ethics in a Turbulent World: The Role of Accounting?“ (5th Qualitative Accounting Research Symposium. Organized by Lang School  and York University (Canada - 2020)

- Panel discussion with the title “Near and Far: Trends in Qualitative Accounting Research" (6th Qualitative Accounting Research Symposium, Organized by the University of Guelph. (Canada- 2021)

THE LOCAL COMMUNITY

- Panel discussion with the title “Claves de la economía circular". IV Jornadas Attac-UPNA.

http://www.attac-na.org/?p=855

- Panel discussion with the title "Repensar la economía: retos desde la pandemia"  En el ciclo de Conversaciones postcovid organizado por la UPNA

https://www.youtube.com/watch?v=OhgSI_ieESI&t=36s

-  "Ni es desarrollo,ni es sostenible: el falso discurso de la sostenibilidad" in the Escuela de Ciudadanía de Villava.

https://escuelaciudadaniavillava.wordpress.com/2024/12/03/actividad-de-diciembre-de-2024/

Overcoming decontextualized accounting education

I have taught Financial Accounting at different levels, both in Spanish and English (IFRS). I also have teaching interests related to the area of corporate responsibility/sustainability and how financial accounting is related to this phenomenon. I have taught Undergraduate and post-graduate students and have been involved in programme design and course development in accounting and corporate social responsibility.

To share with the students the economic, social, technical, and moral underpinnings of accounting, use:

                      http://www.accounting-streams.org/index.html