Elena Urquía Grande

Elena Urquía Grande
Complutense University of Madrid | UCM · Department of Accounting & Finance

Bachelor in BA; MBA (UH, USA); PhD in Business Administration
Research in accounting for sustainable development in emerging economies; NPOs and Microfinance

About

65
Publications
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770
Citations
Citations since 2017
39 Research Items
614 Citations
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Introduction
My current research interests are Accounting information for economic development in emerging countries. Usually my methods are "in-field" work with empirical interviews and questionnaires treated statistically The conclusions of my work is transferred directly to the NPOs I am working

Publications

Publications (65)
Article
Full-text available
Financial inclusion remains a key political issue. Since microcredit first captured public attention, Microfinance Institutions (MFIs) have expanded rapidly all around the world. Although much economic and financial literature has highlighted the importance of microfinance as a factor of development, there is also an intense debate about its effect...
Article
Aid on health, education and economy provided by Small Non-Profit Organizations (NPOs) in Africa should focus on transmitting transparency, responsibility and efficacy in their work concerning NPOs’ downward accountability for beneficiaries, as beneficiaries are one of the most important NPO stakeholders. This research focuses on NPOs’ downward acc...
Article
Information and communication technologies (ICTs) play an ever-increasing role in improving the efficiency, profitability, and sustainability of microfinance institutions. This paper aims to assess the role of ICTs in the microfinance industry by systematically reviewing the literature with bibliometric methods. In this research, a total of 347 sam...
Article
Full-text available
The objective of this study is twofold: on one hand, to analyze the current conceptual theories about e-government, e-participation, and social media. On the other hand, to analyze the cooperation among the most influential authors and its organizations where they belong. We will use different bibliometric software such as CitNetExplorer and SciMAT...
Article
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The global COVID-19 crisis has strongly affected tourism. In an emerging economy like Colombia’s, however, the pandemic’s effects may differ from those experienced in more advanced countries. Building on prior studies, this investigation aims to determine the economic and organizational impact of COVID-19 on the tourism sector in the areas of lodgi...
Article
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Although the Democratic Republic of the Congo has huge mineral reserves, it is one of the deprived countries caused by the continuous instability. Moreover, the micro-entrepreneurs have a very low level of knowledge in information technologies and its application in their businesses despite microenterprises can be crucial for the job generation, th...
Article
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As the fastest-growing crowdfunding model, equity crowdfunding (ECF) brings high returns and uncertainty. In this context, it is crucial to understand these crowdfunding projects’ actual performance. Since ECF is currently in the early stage of integration, there are still a lot of risk issues, such as the uncertainty of equity structure, capital s...
Article
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In recent years, studies have been conducted to quantify the relationship between microeconomic and macroeconomic development. Macroeconomics is the orientation of microeconomic development. Existing research hopes to quantify the relationship between macroeconomics and micro-firms, rather than just focusing on economic indicators. And some empiric...
Article
This study aims to figure out the antecedents of users' resistance behavior toward facial recognition technology (FRT) in the microfinance platforms of China. We proposed a theoretical model by combining the technology paradox framework and self-efficacy theory. There were 418 valid questionnaires collected via an online survey. This study demonstr...
Article
The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity which is useful to existing and potential investors, lenders and other creditors in making decision...
Article
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This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the art in academic research in this field, a bibliometric analysis has been carried out, based on multiple Web of Science searches, wit...
Article
Esta investigación pretende analizar las variables que pueden tener una relación significativa con el nivel de transparencia en la gestión de los residuos municipales, medido a través del Índice de Transparencia Municipal en la Gestión de Residuos, propuesto en el estudio de Rodríguez-Martín et.al. (2020) y aplicado sobre una muestra de 96 ayuntami...
Article
This paper portrays the findings of a joint mixed-method exploratory Survey (JIPS) carried out among 85 European Higher Education Institutions (HEIs) in 18 countries. Its aims are to identify common problematic issues in European internationalization Higher Education strategic designs and practices, through exploring the perceptions of internationa...
Article
Full-text available
Financial inclusion has been broadly recognized as critical in alleviating poverty and achieving inclusive economic growth. The capability of borrowers to repay their microcredit loans is a critical concern and is the first risk of Microfinance institutions sustainability. Exploring the determinants of credit risk is an issue of substantial importa...
Article
Este trabajo aborda como objetivo principal la propuesta de un modelo, al que denominaremos “Transparencia de las Empresas que reciben Subvenciones” (TESUB), que posteriormente se aplicará para valorar cómo se está realizando la comunicación de la información en estas entidades privadas cuando el órgano concedente sea una administración pública. Se...
Article
International cooperation priorities and Sustainable Development Goals agree on the linkage between agriculture and economics in developing countries’ progress towards sustainability. In rural Ethiopia, agriculture is the major source of income and livelihood. In this study, it is aimed to analyse the association between farmers’ experience, educat...
Article
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This paper aims to design and propose a new measurement model for social services transparency in municipalities. The model includes an empirical study of 38 municipalities in Spain. The information published on these municipalities’ websites is evaluated through experimental quantitative methods using multivariate analysis. The municipalities chos...
Chapter
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The term “transparency” in economics and finance is defined very broadly as a process by which information about existing conditions, decisions, and actions is made accessible, visible, and understandable. Transparency is understood as the effective flow of information or as the process in which the information is prepared and disclosed in a safe,...
Article
The analysis of performance of Not-for-profit organisations (NPOs) is difficult because there are several objectives and perspectives to NPO performance and accountability, especially if considered sustainably and in long term. This suggests that performance analysis and measurement of NPOs might also involve multiple perspectives, such as in Balan...
Article
Purpose The purpose of this research paper is to analyse the internship expectations gap amongst the three main internship stakeholders: employers (company supervisors), academic supervisors and students, in an effort to detect the variables which could assist closing the gap between students' perceptions and the labour market employers and then, b...
Article
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Purpose The purpose of this paper is twofold: first, to compare the assessment in two subjects of the Business Administration Degree between Finland and Spain and, second, to test whether there are factors such as gender, age, subject, students’ motivation, or preferences that may have an impact on the assessment. Design/methodology/approach A sur...
Article
En la actualidad, las organizaciones no gubernamentales (ONG) están cada vez más involucradas en los asuntos internacionales, al tiempo que se enfrentan al creciente déficit de confianza debido a la opacidad del entorno de la información. Esto no sólo afecta el efecto del financiamiento de las ONGs, sino que también disminuye la confianza del públi...
Article
South American countries have historically been characterized by weak democratic regimes, high levels of corruption and abuse of power, and generally low social and economic development. Nevertheless, citizens’ increasing demand for better public services have impelled governments to improve countries’ performance. The literature highlights a frame...
Chapter
As non-governmental organizations (NGOs) become increasingly involved in international affairs, they face a growing deficit of confidence due to opacity of information environment. This opacity not only affects NGO financing, but also decreases public confidence in NGOs, affecting negatively their sustainability. Due to the crucial role of transpar...
Article
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The aim of this paper is to evaluate accountability using a newly constructed multivariate accountability index based on the Global Reporting Initiative (GRI), as well as on the accessibility of government disclosure for each country in the South America context. That will allow to analyse and compare the accountability disclosure issues among the...
Technical Report
Full-text available
Análisis del perfil del Emprendedor Social del estudiante de las Facultades de Ciencias Económicas y Empresariales y Derecho: Identificación de las necesidades formativas. Proyecto de Innovación: 101 Convocatoria 2018/2019
Article
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The aim of this research is to analyse the students’ perceptions about their extramural use of English, comparing undergraduates studying their degree in English (EMI) with those studying theirs in their native language (non-EMI) within a span of five academic years. Data collected from a Spanish University suggest that the students´s interest and...
Article
The Sustainable Development Goals links together agriculture and education for developing countries towards sustainability. In line with these goals this research has done a “grass-root” experience in a rural area of a sub-Saharan country where a small NPO has been working for more than 20 years. Six villages have been chosen where the NPO already...
Article
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University strategies of internationalisation together with the foundation of the European Area of Higher Education have driven Spanish universities into joining this trend creating the degrees taught in English. The aim of this research is to compare empirically if the students’ learning strategies (meta-cognitive, cognitive and socio-affective) a...
Article
The aims of this study are twofold, first to know if ICT has increased in European firms' despite the recent economic crisis and second, to know the differences between businesses ICT’implementation by firm size. The focus of the investigation is on ICT use of firms of the EU-29 Member States comparing a crisis period with an increasing economic pe...
Chapter
In several European countries decentralization has promoted the creation of Regional Governments (RGs) with high levels of competence and responsibilities, such as promoting good governance and sustainability. Information and communication technologies (ICTs), and hence, the adoption of e-government has contributed to the adoption and dissemination...
Article
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Ethiopia is suffering a massive exodus of rural people towards the capital. Thus, the Government is trying to support projects carried out to stimulate opportunities given to the agriculture sector. In this line a project has been designed, working together with a Non-Profit Organization (NPO). The present research paper analyses the factors which...
Article
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The objective of this paper is twofold: firstly, to analyse if there are differences between students’ motivation and their learning strategies when they study accounting subjects in Spanish or English as a medium of instruction. Secondly, to evidence the factors that mainly influence students’ total motivation. The Motivated Strategies for Learnin...
Article
The Democratic Republic of Congo (DRC) is the 11th largest country in the world although wars have devastated the economics of the country. In this vast but poor area, there are a lot of small businesses, particularly in agriculture. Therefore, focusing on small enterprises and their use of Information and Communication Technologies (ICT) can be a...
Article
The Democratic Republic of Congo (DRC) is a country with high natural resources, but it has suffered from decades of civil wars and social turmoil, being heavily aid-dependent. In the DRC, several Nonprofit Organisations (NPOs) are major players in fighting poverty and enhancing welfare. This research aims to analyse the effectiveness of small NPOs...
Conference Paper
Full-text available
The aim of this paper is twofold: first, to analyse the comparison of coursework and final examination between Finland and Spain in order to test if there are differences in assessment methodologies; second, to study whether there are different factors (such as gender, age, subject, students’ motivation and preferences) that have an impact on the a...
Article
Full-text available
The internationalisation of Higher Education (HE), as part of the European integration programs, has become a priority not only for governments but also for universities. The Faculty of Economics and Business (Complutense University of Madrid) has promoted the European mobility as part of the internationalisation strategy through the Erasmus progra...
Article
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In the current educational and social context, new strategies are needed to improve teaching quality in order to increase student motivation and learning. Also, there is a need to fill the gap between real practice and academic theory, which is a concern of the universities in relation to attempting to adapt to the European Higher Education Area (E...
Article
Police performance is not easily measurable and the organization and circumstances of police work vary among European countries. Further, police work is surrounded by multiple pressures to make it both economical and effective. Consequently, there are multiple institutional logics in decision-making which may affect the selection and the use of pol...
Article
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The internationalisation process at universities fostered by the European Area for Higher Education has launched measures such as the adoption of comparable degrees, the creation of a compatible credit system and the establishment of mobility synergies for both students and lecturers (Bologna Declaration, 1999). In this context, many universities h...
Article
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En el entorno educativo actual se hacen necesarias estrategias que mejoren la calidad de la docencia con la finalidad de aumentar el aprendizaje signifi - cativo del alumno. De hecho, una de las preocupaciones que tiene la univer - sidad para adaptarse al Espacio Europeo de Educación Superior (EEES) es el distanciamiento entre la vida real y la teo...
Article
Purpose – The purpose of this paper are twofold. First, to disclose whether accounting students who participate more in online activities proposed by the teacher achieve better learning outcomes. Second, to identify which virtual learning activities achieve improved outcomes. Design/methodology/approach – Data mining is a computer-based tool devot...
Article
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Research literature is trying to find linkages in Ethiopia to increase economical outcomes of smallholders’ agriculture. This project focuses in the performance analysis of an infrastructure donation. The infrastructure donation is a hand-dug well donated by an NGO shared by 4 families in Ethiopia. Each family has the responsibility to create a veg...
Article
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For years, universities worldwide have offered English-medium degrees as a way to attract international students and staff, enhance their institutional profile and promote multilingualism. In Europe and the European Higher Education Area (EHEA), English-medium instruction (EMI) is more recent, but the dimension and speed of its implementation has o...
Article
The current economic crisis is showing one of the main problems that many companies in financial distress have to face, namely, the impact of bankruptcy law in relation to companies and firms. This paper aims to analyze the bankruptcy law ex-ante efficiency when companies are in financial distress. To test it out, two research questions are submitt...
Book
This manual is an introduction to financial accounting for first year students of the Bachelors of Administration and Economics degree program taught in English. It is prepared according to the active learning methodology by Finnish and Spanish teachers of financial accounting. Financial accounting is essential for business students in order to und...
Article
Full-text available
In the information age, the university and business worlds are complex interrelated environments. Spanish universities have set themselves the target of adapting to the European Higher Education Area (EHEA) so that teachers contribute to producing professionals with the profile demanded by society, consistently supported by information and communic...
Article
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The faculty of Economics and Business Administration from the Complutense University of Madrid in order to adapt to the European Higher Education Area (EHEA) has redesigned the study plan and teaching has been restructured adding an extra hour for seminars. For the first, the teacher to implement an active teaching methodology and, second, to integ...
Article
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From the point of view of the business model, we analyze existing sources of revenue for social networks to propose some contributions to their survival strategy in the future. The opening of social networks for electronic commerce should drastically change the shape and the advertising companies and the habit of consumers to buy products online. I...
Article
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This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms' improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-size...
Article
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La Facultad de Ciencias Económicas y Empresariales de la Universidad Complutense de Madrid ha puesto en marcha durante el curso 2009-2010 la implantación de los nuevos Grados en Administración y Dirección de Empresas y en Economía, ajustándose a los nuevos criterios recogidos en el marco del Espacio Europeo de Educación Superior (EEES). Una de las...
Article
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Purpose The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement....
Article
Full-text available
The activity in which microbiology laboratories are engaged is essentially geared to the microbiological diagnosis of infectious diseases. It consists of isolating, identifying and determining the susceptibility of the micro-organisms to antimicrobials causing the disease. The wide diversity of applicable clinical samples and diagnostic methods rep...
Article
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El entorno macroeconómico al que tienen que enfrentarse las empresas es cada vez más incierto. Paralelamente, desde el punto de vista de la empresa misma, esta ha de hacer frente a una mayor competencia, y relacionarse con clientes cada vez menos cautivos al disponer de un elevado grado de información sobre el mercado. Ello se traduce en una irremi...
Article
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The current reform of the EC Agricultural Policy decouples subsidies from production and introduces the new concept of “eco-conditionality” which makes the receipt of subsidies contingent on compliance with a number of environmental standards. this reform, put in place by the Commission, involves a high risk that the cultivation of some Mediterrane...
Article
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La convergencia de los sistemas de financiación contable es el eje central de la reforma contable internacional. Las entidades locales no son ajenas a este proceso y desde otra perspectiva, la medida de las "performances" se están desarrollando diversas iniciativas, como son los casos de Londres, en el marco de la Audit Comission, y Madrid pilotado...
Article
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Collective investment companies, as other institutions in the financial sector, are actually going through moments of great volatility. Consequently these firms need to reformulate their strategic forecast for the next years. This need arises, among other factors, from the collapse of global financial markets, progressive liberalizations in tax and...
Article
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lity. Consequently these firms need to reformulate their strategic forecast for the next years. This need arises, among other factors, from the collapse of global financial markets, progressive liberalizations in tax and company regulation and the evolution in information technology. Collective investments are very appealing for small investors, as...

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Projects (4)
Project
The main objective of this project is to achieve the solidarity of higher education institutions, through their professors, by sensitizing students to development cooperation through a real case of financing agriculture in Ethiopia.
Project
The world is currently dealing with the reality of the Coronavirus (COVID-19) Pandemic, which has led to a huge economic loss for thousands of businesses across the globe. This loss is out rightly attributed to the government's order of shutting down business operations and In today's dynamic business environment, it becomes compulsory for small and medium enterprises (SMEs) to be competitive and adopt innovative and strategic approaches to critical thinking. SMEs account for about 90% of the businesses worldwide , and 99.41% of the private sector in Saudi Arabia Such enterprises have been recognized as the main driver of competitiveness, fuelling job opportunities and supporting economic development and growth, particularly in developing countries . SMEs are seeking to grow their revenues, achieve the critical mass that improves their competitiveness, and discover new markets Strategies adopted by SMEs play a major role in enacting the firm's organizational purpose, sustain its vision, and create a competitive advantage one of the most significant features of strategy is strategic orientation. In this regard, previous studies have provided evidence on the importance of entrepreneurial orientation (EO), market orientation (MO), and technology orientation (TO),in improving SMEs'.
Project