SUSANA GAGO
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email:
susana.gago@uc3m.es
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address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 7.0.54
telefono
phone / fax:
(34) 91 624 58 34 / (34) 91 624 96 07
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BUSINESS UC3M
@UC3M_BUSINESS

SUSANA GAGO

Associate Professor of Accounting

Education

PhD in Economics and Business Administration (Universidad de Santiago de Compostela, 1991). Master in Auditing (Instituto de Censores Jurados de Cuentas de España, 1996). MBA (Universidad de Santiago de Compostela, 1988). Graduate in Economis and Business Administartion  en Ciencias Económicas y Empresariales (Universidad de Santiago de Compostela, 1987). Extraordinary End of Studies prize in 1988. 

Research interests

Critical accounting; ethics in accounting; behavioral accounting.

Selected publications

The role of trust in the primary adoption stage of management accounting innovations, Spanish Journal of Finance and Accounting, 2017, 46 (1)  (& R. Robalo).

Autocratic tensions, cronyism, and the opacity of business information: Party newspapers and circulation figures during the Francoist dictatorship (1939-1975), Business Ethics: A European Review, 2017, 26 (1) (con M. Nuñez). 

Effects of trust and distrust on effort and budgetary slack: an experiment, Management Decision, 2016, 59(8)  (& D. Naranjo).


Susana Gago is Associate Professor of Accounting at the Department of Business Administration, Carlos III University. She holds a Ph. D. in Business Administration and a Licentiate degree in business and economics from University of Santiago de Compostela (Spain). She is acreditted full professor by ANECA. She teaches financial and management accounting to undergrads and doctoral students.

Susana's research interests center on ethics, individuals and accounting information systems.She has published in journals, such as the Journal of Business Ethics and Critical Perspectives on Accounting.
  1. The role of trust in the primary adoption stage of management accounting innovations, Spanish Journal of Finance and Accounting, 2017, 46 (1), 63-91  (Rui Robalo, Susana Gago).
  2. Autocratic tensions, cronyism, and the opacity of business information: Party newspapers and circulation figures during the Francoist dictatorship (1939-1975), Business Ethics: A European Review, 2017, 26 (1), 80-95 (Susana Gago, Manuel Nuñez). 
  3. Effects of trust and distrust on effort and budgetary slack: an experiment, Management Decision ,2016, 59(8)  (Susana Gago, David Naranjo).
  4. The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets, Spanish Journal of Finance and Accounting, 2015, 44, 99, 47-71 (Susana Gago, Derek Purdy).
  5. A possible explanation of the gender gap among accounting academics: evidence from the choice of research field, Accounting and Finance, 2014, 54 (4), 1183-1206 (Susana Gago, Marta Macías). 
  6. Trust in Supervisors and Dysfunctional Behavior, Journal of Positive Management, 2014, 5, 1, 54-66 (María Gilabert, David Naranjo, Susana Gago).
  7. “We were the first to support a major is innovation”. Research into the motivations of Spanish pioneers in XBRL, Spanish Accounting Review, 2012, 5(1), 91-108, (Tomás Escobar, Susana Gago)
  8. The role played by interdependences in ERP implementations: an empirical analysis of critical factors that minimize elapsed time", 2010, Information and Management 47, 87-95 (Luis Santamaría, Manuel Nuñez, Susana Gago)
  9. Studying influence and accounting use—Empirical evidence about individual managers and organizations with changes in Galician healthcare, Critical Perspectives on Accounting, 20 (2), 2009, 22–70,  (Derek Purdy, Susana Gago)
  10. Extending influence and accounting use—Developing the Frameworks to incorporate Galician legal matters about the proposed healthcare changes with managers and organizations for empirical study. Critical Perspectives on Accounting, Volume 18, Issue 6, September 2007, 707-736, (Derek Purdy, Susana Gago)
  11. Biblical Scriptures impact on six ethical models influencing accounting practices, Journal of Business Ethics 64(2), 2006: 125-136 (Waymond Rodgers, Susana Gago)
  12. Social research evolution in management accounting, reflection using Bunge’s theory, Critical Perspectives on Accounting, Critical Perspectives in Accounting, 4-5: 701-713, 2004 (Mercedes Barrachina, Vicente Ripoll, Susana Gago)
  13. Stakeholder influence on corporate strategies over time,   Journal of Business Ethics, vol. 52 (4): 349-363, 2004, (Waymond Rodgers, Susana Gago)
  14. Towards a framework to study influence and the accounting use, Critical Perspectives on Accounting, 14 (6), 663 - 678, 2003 (Derek Purdy, Susana Gago).  
  15. A model capturing ethics and executive compensation, Journal of Business Ethics, 48 (2), 189-202, 2003 (Waymond Rodgers, Susana Gago)
  16. Management information for ecologically - oriented decision making. A case study for the introduction of co-generation in eleven Spanish companies, Accounting Forum, 26 (2), 191-218, 2002 (Susana Gago). 
  17. Public sector's managers handling accounting data: A UK Framework validated in Spain, Financial, Accountability & Management, 18 (3), 233- 260, 2002 (Derek Purdy, Susana Gago)
  18. Cultural and ethical effects on managerial decisions: examined In a Throughput Model, Journal of Business Ethics, 31 (4), 355-367, 2001, (Waymond Rodgers, Susana Gago)

Management accounting in hospitals (& Amélia Siva, Belén Fernández).