Dra. Carmen Hernando Vivar

Doctor in Business Sciences

Introduction

Doctor in Business Sciences. Thesis: “A Management Control Model for the Small Family Business in Spain. Special reference to Intangible Assets”, awarded with Distinction cum Laude. She is Economic and Financial Director and responsible for Management Control. She has developed Management Control models in SMEs and her current research focuses on corporate values and responsible sustainability across different business sectors, such as tourism and training for entrepreneurial success.

Education

  • PhD in Administrative Sciences, University of Alcalá de Henares, Madrid.
  • Bachelor’s Degree in Business Sciences, University of Alcalá de Henares, Madrid.

Areas of Interest

  • Management Control as a tool for business success.
  • Corporate Values and Culture in Business.
  • The value of Intellectual Capital in SMEs.
  • Sustainability and responsibility in sectors such as tourism and entrepreneurship.
  • Incubators and accelerators for startup success.

Professional Experience

She is an Associate Professor at the Autonomous University of Madrid (UAM) in Cost and Management Accounting, Management Control, Financial Statement Analysis, Corporate Finance, Budget Planning and Control.

Madrid School of Marketing (MSMK) Business School, “Learning in Action”: Master’s in Strategic Marketing Management and Commercial Leadership: “Practical Finance for Brand Management”.

Coach in Preferred Economic Management at UAM: “Management Accounting” and “Management Accounting Model for Universities”, “Public Accounting” and “The Budget”.

Member of Master’s Thesis Defence Committees at the Cerem International Business School, S.A. Online Professor at the International University of La Rioja (UNIR) and the European Miguel de Cervantes University (UEMC and Business and Management School). Lecturer at ESERP University School in Business Management and Administration: “Planning and Management Control”, “Cost Accounting” and “Business Analysis”, “Financial Economic Analysis I and II” and “Management Accounting”.

Research Journal Articles

  • Hernando, Carmen; Cervera, Mercedes “Influencia del capital intelectual en la gestión de las pequeñas empresas familiares españolas, un estudio empírico, RICG, Revista Iberoamericana de Control de Gestión, Editorial AECA (Asociación Española de Contabilidad y Administración de Empresas), Vol. 17, 2018, nº 32.
  • Hernando, C. & Rico,M.(2021): “The impact of COVID-19 on the sustainable economy in the hotel sector: the case of the community of madrid (spain)”. Revista científica: Journal of Tourism and Heritage Research, vol.4, nº2, pp. 125-147. ISSN Online: 2659-358. Indexed with ISSN 2659-3580.

Books

  • Hernando, Carmen, “Un modelo de control de gestión para la pequeña empresa familiar en España: especial referencia a los activos intangibles.” CERSA Editori @ l, Madrid, 2016. ISBN: 978-84-944276-7-1.

Chapters

  • Cervera, Mercedes; Hernando Carmen, et al. “Contabilidad de las sociedades de capital y combinaciones de negocios” (2014). Instituto de Censores Jurados de Cuentas de España (ICJCE). ISBN: 978-84-15354-44-4