Dr Ricardo Malagueno De Santana

EBS - Accounting
Dr Ricardo Malagueno De Santana
  • Email

  • Telephone

    +44 (0) 1206 874877

  • Location

    EBS.3.83, Colchester Campus



Ricardo Malagueno de Santana is a Reader in Accounting at Essex Business School. He previously worked as an Associate Professor at the University of East Anglia. He held visiting scholar positions at Monash University (Australia) and Universidade Federal de Pernambuco (Brazil). Ricardo's research interests encompass performance management and reporting, management accounting and control systems, SMEs' productivity and growth, and accounting and business ethics. His research has been published in several journals, including European Accounting Review, Management Accounting Research, Accounting and Business Research, Accounting Forum, Journal of Business Ethics, and Small Business Economics. Before transitioning to academia, Ricardo worked as a management accountant in several multinational companies, including Unilever, AmBev, and Telecom Italia Mobile. Ricardo serves as an associate editor for the Spanish Journal of Finance and Accounting and is a member of the editorial board for the European Journal of Management Studies and the Journal of Accounting in Emerging Economies. He has also acted as a reviewer for several internationally recognized journals. Additionally, Ricardo is actively engaged in various research activities, including membership in the Scientific Committees of the European Accounting Congress, Workshop on Accounting and Management Control "Memorial Raymond Konopka," and CIBEC - Congreso Iberoamericano de Contabilidad de Gestión.

Research and professional activities

Research interests

Management Accounting

Key words: Management Accounting

Small and Medium Enterprises (SMEs)

Key words: Small and Medium Enterprises (SMEs)

Performance Management

Key words: Performance Management

Information for Decision-making

Key words: Information for Decision-making

Conferences and presentations

Round Table: Main challenges in making a practical contribution in preparing the doctoral thesis

Invited presentation, Keynote presentation, 3º Encontro de Doutorandos Grudis, 29/9/2023

Keynote Speaker - How can teaching motivate research? A study on cash flow in small businesses

Invited presentation, Keynote presentation, 13 Congresso UFSC de Controladoria e Finanças & 6 UFSC International Accounting Conference & 13 Congresso UFSC de Iniciação Científica em Contabilidade, University Federal de Santa Catarina, 19/9/2023

Teaching and supervision

Current teaching responsibilities

  • Advanced Management Accounting (BE131)

  • Management Accounting (BE151)

  • Accounting and Finance for Managers (BE167)

  • Business Planning (BE884)

Previous supervision

Kitakogelu Peterson Ozili
Kitakogelu Peterson Ozili
Thesis title: Bank Income Smoothing and Loan Loss Provisioning Practices in Africa
Degree subject: Accounting and Finance
Degree type: Doctor of Philosophy
Awarded date: 20/12/2017
Khairul Saidah Binti Abas Azmi
Khairul Saidah Binti Abas Azmi
Thesis title: Public Procurement Fraud in Malaysia: A Political Economy Approach
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/11/2016
Zlatinka Nikolova Blaber
Zlatinka Nikolova Blaber
Thesis title: Acute Healthcare Commissioning in the English Nhs: Legislative Structures, Accounting-Related Practices and Professional Identities
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/3/2016


Journal articles (20)

Malagueno De Santana, R., Lopez-Valeiras, E., Gomez-Conde, J. and Naranjo-Gil, D., How management controls can lead to deliberate ignorance and other forms of misconduct. HR Magazine (January/February 2023)

Frezatti, F., Aguiar, A., Wanderley, C. and Malagueño, R., Management accounting research in Brazil: development, challenges and opportunities. Revista Universo Contábil, 47-68

Alsahali, K., Malagueño, R. and Marques, A., (2023). Board attributes and companies’ choice of sustainability assurance providers. Accounting and Business Research, 1-31

Gomez-Conde, J., Lopez-Valeiras, E., Malagueño, R. and Gonzalez-Castro, R., (2023). Management control systems and innovation strategies in business-incubated start-ups. Accounting and Business Research. 53 (2), 210-236

Gomez‐Conde, J., Lopez‐Valeiras, E., Malagueño, R. and Oyadomari, JCT., (2022). Quality of performance metrics, informal peer monitoring and goal commitment. Accounting & Finance. 62 (3), 4041-4077

Monteiro, J., Malagueño, R., Lunkes, RJ. and dos Santos, EA., (2022). The effectiveness of value- and calculation-based management controls in hotels. International Journal of Hospitality Management. 102, 103156-103156

Lopez-Valeiras, E., Gomez-Conde, J., Naranjo-Gil, D. and Malagueño, R., (2022). Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum, 1-28

Alsahali, KF. and Malagueno, R., (2022). An empirical study of sustainability reporting assurance: current trends and new insights. Journal of Accounting and Organisational Change. 18 (5), 617-642

Gölgeci, I., Malagueno, R. and Fearne, A., (2021). Unlocking the link between relationship duration and product De-listing in retail channels: The role of market orientation and brand diffusion. Industrial Marketing Management. 95, 5-16

Malagueño, R., Gomez-Conde, J., de Harlez, Y. and Hoffmann, O., (2021). Controller involvement in a project management setting: effects on project functions and performance. Journal of Applied Accounting Research. 22 (2), 334-364

Malagueño, R., Pillalamarri, S., Rezende, AJ. and Moraes, MBDC., (2019). The effects of length of service and ethical ideologies on moral development and behavioral intentions. Journal of Applied Accounting Research. 21 (4), 589-613

Malagueño, R., Gölgeci, I. and Fearne, A., (2019). Customer categorization, relational justice and SME performance in supermarket supply chains. Supply Chain Management: An International Journal. 24 (3), 417-429

Malagueño, R., Lopez-Valeiras, E. and Gomez-Conde, J., (2018). Balanced scorecard in SMEs: effects on innovation and financial performance. Small Business Economics. 51 (1), 221-244

de Harlez, Y. and Malagueño, R., (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research. 30, 2-17

Albrecht, C., Holland, D., Malagueño, R., Dolan, S. and Tzafrir, S., (2015). The Role of Power in Financial Statement Fraud Schemes. Journal of Business Ethics. 131 (4), 803-813

Bisbe, J. and Malagueño, R., (2015). How control systems influence product innovation processes: examining the role of entrepreneurial orientation. Accounting and Business Research. 45 (3), 356-386

Albrecht, C., Malagueno, R., Holland, D. and Sanders, M., (2012). A cross‐country perspective on professional oversight, education standards and countries' perceived level of corruption. Cross Cultural Management: An International Journal. 19 (4), 433-454

Bisbe, J. and Malagueño, R., (2012). Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?. Management Accounting Research. 23 (4), 296-311

Malagueño, R., Albrecht, C., Ainge, C. and Stephens, N., (2010). Accounting and corruption: a cross‐country analysis. Journal of Money Laundering Control. 13 (4), 372-393

Bisbe, J. and Malagueño, R., (2009). The Choice of Interactive Control Systems under Different Innovation Management Modes. European Accounting Review. 18 (2), 371-405

Books (1)

Wesley, Sampedro, EL-V., Loureiro, MG., Coronado, F. and Malagueño, R., (2021). Alfabetización financiera en empresas incubadas y sus implicaciones organizativas. 8417609504. 9788417609504

Book chapters (1)

Grana-Álvarez, R., Lopez-Valeiras, E., Gonzalvez-Loureiro, M., Malagueno De Santana, R. and Coronado, F., Alfabetización financiera del emprendedor, innovación y rendimiento de empresas incubadas

Reports and Papers (2)

Miguéns, V., Malagueno De Santana, R., Lopez-Valeiras, E., Gomez-Conde, J., Lozano, L. and Hernández, J., Radiografía del Controller de la empresa española: Transformacion digital y automatizacion

Motoki, F., Monteiro, J., Malagueño, R. and Rodrigues, V., From Data Scarcity to Data Abundance: Crafting Synthetic Survey Data in Management Accounting using ChatGPT

+44 (0) 1206 874877


EBS.3.83, Colchester Campus