Short Bio

Iam an Associate Professor of Accounting at the Universidad de Vigo, Spain. I hold a Bachelor's Degree in Business Administration (Universidad de Santiago de Compostela), a Master's Degree in Business Administration (IESIDE Business Institute) and a PhD in Accounting (Universidad de Vigo). I am member of the Management Accounting Committee of the Spanish Association of Accounting and Business Administration (AECA).

My areas of interest include management accounting and control systems; SMEs and entrepreneurship; organizational innovation: firm management in the food & beverage industry; and healthcare management. I was authored and co-authored several books and my research has been published in academic indexed international journals. I serve on the board of several international journals.

At Universidad de Vigo I am currently teaching Cost Accounting, Internal Control and Accounting for Tourism Organizations. I do also collaborate teaching in undergraduate, master and doctoral programs at several international universities.

Research groups

  • Universidade de Vigo ECOBAS

    ECOBAS Interuniversity Research Center has the goal to contribute, through research, teaching and innovation, to the promotion of dynamic,sustainable, innovative and people-based economies.

  • Universidade de Vigo RGEAF

    Research Group en Economic Analysis, Accounting and Finance

  • Health Research Institute IISGS BioCost

    Galicia Sur Health Research Institute
    Research area: health economics

Selected Publications

Recent research publications coauthored by Ernesto Lopez-Valeiras.

Management Control Systems and Real Earnings Management: Effects on Firm Performance

Management Accounting Research (2022)
coauthored with Garcia Osma and Gomez-Conde
Download from publisher's website (open access)

Management control systems and innovation strategies in business-incubated start-ups

Accounting and Business Research (forthcoming)
coauthored with Gomez-Conde, Malagueno and Gonzalez-Castro
Download from publisher's website
SSRN version (open access)

Quality of performance metrics, informal peer monitoring, and goal commitment

Accounting and Finance (2022)
coauthored with Malagueno, Gomez-Conde and Oyadomari
Download from publisher's website (open access)

Financial literacy in SMEs: A systematic literature review and a framework for further inquiry

Journal of Small Business Management (2022)
coauthored with: Grana-Alvarez, Gonzalez-Loureiro and Coronado
Download from publisher's website

Balanced Scorecard in SMEs: Effects on innovation and financial performance

Small Business Economics (2018)
coauthored with: Malagueno and Gomez-Conde
Download from publisher's website

The dual role of management accounting and control systems in exports: drivers and payoffs

Spanish Journal of Finance and Accounting (2018)
coauthored with Gomez-Conde
Download from publisher's website (free eprint)

The effects of the interactive use of management control systems on process and organizational innovation

Review of Managerial Science (2016)
coauthored with Gonzalez-Sanchez and Gomez-Conde
Download from publisher's website

Research Fields

My main research fields include:

ManagementAccounting & Control

Management accounting and control systems, performance measurement systems in: SMEs and entrepreneurship; innovation; sustainability; strategy.

publications in this field
AgribusinessAgribusiness management

. Wine sector. Food and Beverage business management, wine-related businesses management, cost accounting in agribusiness firms.


publications in this field
HealthcareHealthcare Management

Public health and health administration, service management and assessment, health economics, biobanking.


publications in this field

More info

Contact information and full teaching & research profile at Universidade de Vigo