Email
rmalag@essex.ac.ukTelephone
+44 (0) 1206 874877
Location
EBS.3.83, Colchester Campus
Biography
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's research has received funding from organizations such as UK Innovate, AICPA & CIMA, the Ministerio de Ciencia e Innovación (Spain), CNPq (National Council for Scientific and Technological Development, Brazil), South Norfolk and Broadland Council (UK), and the Generalitat de Catalunya.
Research interests
Management Accounting
Small and Medium Enterprises (SMEs)
Performance Management
Information for Decision-making
Current research
Knowledge Transfer Partnership: AF Group, University of East Anglia, and University of Essex (KTP Reference: 13648)
Norwich business School, Essex Business School and and AFs Group (the largest procurement farming cooperative in the UK) have been awarded £200K from UK Innovate for a new partnership. The KTP aims to support the design of a new decision support system that will improve efficiency in the procurement process of AF Members, which are 3,000 farmers in the UK. Better procurement is expected to reduce farming costs and improve food supply chain.
Ministerio de Ciencia e Innovación (Spain) (reference: PID2022-139974NB-I00). Accounting and management control in small firms and startups: implications in a context of high uncertainty (ConGespyme)
The objective of this project is to analyze the role of Management Accounting and Control Systems (MACS) in relation to business performance in a context of high uncertainty like the current one. The project aims to contribute to answer the very broad questions: in what ways and under what circumstances do MACS contribute to overcoming the current crisis situation and its economic, social, and environmental implications?
Conferences and presentations
The use of artificial intelligence in accounting research
Invited presentation, Keynote presentation, XX WORKSHOP GRUDIS, 2/12/2024
Crafting Synthetic Survey Data in Management Accounting using ChatGPT
2024 European Accounting Congress, Bucharest, Romenia, 15/5/2024
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
Current teaching responsibilities
Accounting and Finance for Managers (BE167)
The Director's Workshops (BE860)
Business Planning (BE884)
Consultancy Week (BE886)
MBA Project (BE850)
Previous supervision
Degree subject: Accounting and Finance
Degree type: Doctor of Philosophy
Awarded date: 20/12/2017
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/11/2016
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 16/3/2016
Journal articles (20)
Ranasinghe Hewage, U., Ennis, S., Monteiro, J. and Malagueño, R., (2025). Global value chains, trade facilitation, and the use of environmental management practices in SMEs. International Journal of Operations & Production Management
Alsahali, K., Malagueño, R. and Marques, A., (2024). Board attributes and companies’ choice of sustainability assurance providers. Accounting and Business Research. 54 (4), 392-422
Lopez-Valeiras, E., Gomez-Conde, J., Naranjo-Gil, D. and Malagueño, R., (2024). Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum. 48 (2), 251-278
Malagueño, R., Lopez-Valeiras, E., Gomez-Conde, J. and Naranjo-Gil, D., (2023). How management controls can lead to deliberate ignorance and other forms of misconduct. HR Magazine (January/February 2023)
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
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
Gomez‐Conde, J., Lopez‐Valeiras, E., Malagueño, R. and Oyadomari, JCT., (2022). Quality of performance metrics, informal peer monitoring and goal commitment. Accounting and 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
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
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., 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 (3)
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
Suguri Motoki, FY., Monteiro, J., Malagueño, R. and Rodrigues, V., (2024). Charting New Territory: Using ChatGPT to Enhance Survey Instruments in the Organizational Setting
2025
Improving management accounting task performance using ChatGPT
Chartered Institute of Management Accountants
2024
Dr Santana participation in UEA-led KTP project with AF Group
University of East Anglia
