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Dr Javier Husillos

Public University of Navarre, Gestión de empresas, Faculty Member

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"Thirty for national profit, nations, and their systems of education, are heedlessly discarding skills that are needed to deep democracies alive. If this tend contiues, nations all over the world will soon be producing generations of usefull machines rather than complete citizens who can think for themselves, criticize tradition, and understand the significance of another person`s sufferings and achievements."

Marta Nussbaum, premio principe de asturias de las ciencias sociales 2012 in NOT FOR PROFIT

I joined the Public University of Navarra in 2017. My record evidences an internationally recognized body of quality scholarly research. Since 2007, when I received my PhD, I have published articles in well-known international journals and I belong to a research network with members from universities located mainly in UK, but also in France and Spain. My record and the record of the members of this research group displays a sustained, internationally recognized research programme that has drawn on various theories and methodologies ranging from political theory to sociology. My previous work has been published in journals such us Human Relations, Accounting, Organizations and Society, Work, Employment and Society, Journal of Business Ethics, Journal of Business Research, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting or World Development.

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Papers by Dr Javier Husillos

Language was always a companion of the empire

Critical perspectives on accounting, Jun 1, 2024

The construction of the normative persuasion of social and environmental reporting regulation

Sustainability accounting, management and policy journal, May 28, 2024

The Influence of Pro-Environmental Managers’ Personal Values on Environmental Disclosure: The Mediating Role of the Environmental Organizational Structure

Social Science Research Network, Nov 7, 2018

The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse

Accounting Organizations and Society, Aug 1, 2011

This paper reports on an in-depth empirical study into recent government-led Corporate Social Res... more This paper reports on an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain. It is found, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints. However, this polyphony can be contrasted sharply with the institutional outcomes of these processes. Institutional

An evolutionary model of prenatal and postnatal discrimination against females

Mathematical Social Sciences, Mar 1, 2020

Is critique sustainable? A commentary on Bigoni and Mohammed

Critical Perspectives on Accounting

Social disclosure, legitimacy theory and the role of the state

Accounting, Auditing & Accountability Journal, 2009

PurposeThe principal objective of this paper is to expand the scope of legitimacy theory (LT) thr... more PurposeThe principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are developed.Designs/methodology/approachA discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society/state. Different channels of information were compared to capture both the official discourse as represented in the annual reports of the multinational and the discourse of employees and the State as represented in the media.FindingsThe results of the research show that the firm under study used SED strategically to legitimise a new production process through the manipulation of social perceptions, and that this strategy was supported implicitly and explicitl...

Tracking habitus across a transnational professional field

Work, Employment and Society, 2015

The sociology of the professions has shied away from cross-national comparative work. Yet researc... more The sociology of the professions has shied away from cross-national comparative work. Yet research in different professional jurisdictions emphasizes the transnational nature of professional fields. Further work is therefore needed that explores the extent to which transnational professional fields are characterized by unity or heterogeneity. To that end, this article presents the results of a qualitative interrogation of the habitus of partners in ‘Big 4’ professional service firms across, primarily, five countries (Bangladesh, Canada, France, Spain and the UK). Marked differences are observed between the partner habitus in Bangladesh and the other countries studied in terms of entrepreneurial and public service dispositions. In turn, these findings highlight the methodological relevance of habitus for both the sociology of the professions and comparative capitalism literatures: for the former, habitus aids in mapping the dynamics of transnational professional fields; for the latte...

The explanatory power of trust and commitment and stakeholders' salience : their influence on the reverse logistics programs performance

There is a growing awareness among practitioners and scholars regarding the importance of Relatio... more There is a growing awareness among practitioners and scholars regarding the importance of Relationship Marketing and its advantages in the supply chain management context. This is particularly appropriate for Reverse Logistics (RL) activities, which are characterized by several relationships between different stakeholders and the firm. Drawing on multiple theoretical approaches, we propose that RL programs result from the combination of external, organizational, and individual factors. We emphasize the role of trust and commitment as key influential elements on the RL systems implementation and their subsequent performance.

Ultimos desarrollos sobre RSE en España: ¿Un avance hacia la sostenibilidad?

Los ultimos anos han sido testigos de un destacado impulso de la responsabilidad social de las em... more Los ultimos anos han sido testigos de un destacado impulso de la responsabilidad social de las empresas (RSE) gracias al desarrollo de diversas iniciativas promovidas, en primer lugar por el sector privado y, a partir de 2004, gracias al decidido impulso de la accion gubernamental. El resultado mas visible de la nueva politica publica de impulso de la RSE fue la creacion de tres espacios de dialogo (Subcomision Parlamentaria, Foro de Expertos y Mesa de Dialogo Social) que congregaron a empresas, organizaciones empresariales y sindicales, expertos, medios de comunicacion, academicos y organizaciones sociales, junto con administraciones publicas, con el fin de suministrar al gobierno pautas concretas para la promocion y difusion de las practicas de RSE en las empresas. El presente trabajo analiza los discursos contenidos en los documentos hechos publicos por los tres foros de dialogo al objeto de investigar en que medida este proceso de dialogo ha contribuido a clarificar el objetivo ...

La aparición y desarrollo de las memorias de sostenibilidad en España

The emergence of triple bottom line reporting by organizations in Spain is the context in which t... more The emergence of triple bottom line reporting by organizations in Spain is the context in which the present work have tried to understand the infl uence of both external and internal contexts on social and environmental disclosures. The material for this study is drawn from semi-structured interviews with 30 managers of 20 Spanish organizations with responsibility for the preparation of TBL reports. The narratives provided by the interviewees suggest that internal (organizational and individual) and external contexts are both important in the explanation of social and environmental disclosure practices. One of the study’s main fi ndings is that certain assemblages of external and internal infl uences exist that can either enhance or inhibit the development of TBL reports.

Spence, Crawford and Carter, Chris and Husillos, Javier and Archel

Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very... more Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct, but proximate Strategic Action Fields. A key insight from the paper is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of inter-related contributions to be made to literature on both elites and field theory. Firstly, the findings demonstrate that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Secondly, it is shown how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Thirdly, the paper demonstrates the implications for the structure of the sta...

Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas

Recientes estudios han revelado que es dificil llegar a una conclusion fiable del comportamiento ... more Recientes estudios han revelado que es dificil llegar a una conclusion fiable del comportamiento medioambiental de las firmas espanolas analizando la informacion que emiten en sus estados financieros [Larrinaga y otros, 2002; Llena y otros, 2007 ]. Por esta razon, investigar los motivos que empujan a estas entidades a informar sobre su impacto medioambiental se ha convertido en una cuestion relevante. La presente investigacion se aproximo a este complejo fenomeno con ayuda de la teoria de la legitimidad y la metodologia de analisis de contenido.Tras analizar la informacion medioambiental revelada en los estados financieros por las empresas que durante los anos 1997, 1998 y 1999 cotizaron en el mercado continuo y la bolsa de Madrid los resultados son compatibles con las siguientes aseveraciones: las empresas emiten informacion medioambiental para influir en la percepcion que la sociedad tiene de ellas; la informacion esta fuertemente sesgada hacia los intereses de las empresas; y la ...

Divulgacion De Informacion Social y Medioambiental: Una Revision De La Literatura

A stakeholder theory approach to environmental disclosures by small and medium enterprises (SMEs)

The aim of this article is to analyse the reasons that drive Spanish Small and Medium Enterprises... more The aim of this article is to analyse the reasons that drive Spanish Small and Medium Enterprises (SMEs) to disclose environmental information. The contribution of the present research to the literature on corporate social reporting is threefold: (i) it widens the scope of Stakeholder Theory; (ii) it analyses the environmental reporting disclosures of SMEs; and, for the first time in this field, (iii) it applies Structural Equation Modelling. The results show that stakeholder salience, manager strategic posture and resource availability, though insufficient in themselves, are necessary to explain the environmental performance of SMEs. Moreover, an analysis of the disclosures they make in their annual accounts brings to light the impossibility of gaining insight into the real environmental behaviour of these firms, which raises reasonable doubts over the effectiveness of the relevant environmental reporting regulation in Spain.

Dimension economica de los principios recortes: carencias de un marco conceptual contradictorio

Global ends, local means: Making it to partner in professional service firms

An expanding institutionalist literature on professional service firms (PSFs) emphasizes that the... more An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations since partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesising existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capita...

Critical Perspectives on Accounting in Spanish

Critical Perspectives on Accounting

The influence of pro-environmental managers’ personal values on environmental disclosure

Sustainability Accounting, Management and Policy Journal

PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors... more PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company.Design/methodology/approachThe authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports.FindingsA central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational stru...

Taste matters: Cultural capital and elites in proximate Strategic Action Fields

Human Relations, 2016

Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very... more Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct but proximate Strategic Action Fields. A key insight from the article is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of inter-related contributions to be made to literature on both elites and field theory. First, the findings suggest that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Second, it is demonstrated how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Third, the article demonstrates the implications for the structure of the Sta...

Language was always a companion of the empire

Critical perspectives on accounting, Jun 1, 2024

The construction of the normative persuasion of social and environmental reporting regulation

Sustainability accounting, management and policy journal, May 28, 2024

The Influence of Pro-Environmental Managers’ Personal Values on Environmental Disclosure: The Mediating Role of the Environmental Organizational Structure

Social Science Research Network, Nov 7, 2018

The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse

Accounting Organizations and Society, Aug 1, 2011

This paper reports on an in-depth empirical study into recent government-led Corporate Social Res... more This paper reports on an in-depth empirical study into recent government-led Corporate Social Responsibility initiatives in Spain. It is found, based on interviews and document analysis, that processes of stakeholder consultation relating to these initiatives are characterised by debate and a plurality of different viewpoints. However, this polyphony can be contrasted sharply with the institutional outcomes of these processes. Institutional

An evolutionary model of prenatal and postnatal discrimination against females

Mathematical Social Sciences, Mar 1, 2020

Is critique sustainable? A commentary on Bigoni and Mohammed

Critical Perspectives on Accounting

Social disclosure, legitimacy theory and the role of the state

Accounting, Auditing & Accountability Journal, 2009

PurposeThe principal objective of this paper is to expand the scope of legitimacy theory (LT) thr... more PurposeThe principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are developed.Designs/methodology/approachA discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society/state. Different channels of information were compared to capture both the official discourse as represented in the annual reports of the multinational and the discourse of employees and the State as represented in the media.FindingsThe results of the research show that the firm under study used SED strategically to legitimise a new production process through the manipulation of social perceptions, and that this strategy was supported implicitly and explicitl...

Tracking habitus across a transnational professional field

Work, Employment and Society, 2015

The sociology of the professions has shied away from cross-national comparative work. Yet researc... more The sociology of the professions has shied away from cross-national comparative work. Yet research in different professional jurisdictions emphasizes the transnational nature of professional fields. Further work is therefore needed that explores the extent to which transnational professional fields are characterized by unity or heterogeneity. To that end, this article presents the results of a qualitative interrogation of the habitus of partners in ‘Big 4’ professional service firms across, primarily, five countries (Bangladesh, Canada, France, Spain and the UK). Marked differences are observed between the partner habitus in Bangladesh and the other countries studied in terms of entrepreneurial and public service dispositions. In turn, these findings highlight the methodological relevance of habitus for both the sociology of the professions and comparative capitalism literatures: for the former, habitus aids in mapping the dynamics of transnational professional fields; for the latte...

The explanatory power of trust and commitment and stakeholders' salience : their influence on the reverse logistics programs performance

There is a growing awareness among practitioners and scholars regarding the importance of Relatio... more There is a growing awareness among practitioners and scholars regarding the importance of Relationship Marketing and its advantages in the supply chain management context. This is particularly appropriate for Reverse Logistics (RL) activities, which are characterized by several relationships between different stakeholders and the firm. Drawing on multiple theoretical approaches, we propose that RL programs result from the combination of external, organizational, and individual factors. We emphasize the role of trust and commitment as key influential elements on the RL systems implementation and their subsequent performance.

Ultimos desarrollos sobre RSE en España: ¿Un avance hacia la sostenibilidad?

Los ultimos anos han sido testigos de un destacado impulso de la responsabilidad social de las em... more Los ultimos anos han sido testigos de un destacado impulso de la responsabilidad social de las empresas (RSE) gracias al desarrollo de diversas iniciativas promovidas, en primer lugar por el sector privado y, a partir de 2004, gracias al decidido impulso de la accion gubernamental. El resultado mas visible de la nueva politica publica de impulso de la RSE fue la creacion de tres espacios de dialogo (Subcomision Parlamentaria, Foro de Expertos y Mesa de Dialogo Social) que congregaron a empresas, organizaciones empresariales y sindicales, expertos, medios de comunicacion, academicos y organizaciones sociales, junto con administraciones publicas, con el fin de suministrar al gobierno pautas concretas para la promocion y difusion de las practicas de RSE en las empresas. El presente trabajo analiza los discursos contenidos en los documentos hechos publicos por los tres foros de dialogo al objeto de investigar en que medida este proceso de dialogo ha contribuido a clarificar el objetivo ...

La aparición y desarrollo de las memorias de sostenibilidad en España

The emergence of triple bottom line reporting by organizations in Spain is the context in which t... more The emergence of triple bottom line reporting by organizations in Spain is the context in which the present work have tried to understand the infl uence of both external and internal contexts on social and environmental disclosures. The material for this study is drawn from semi-structured interviews with 30 managers of 20 Spanish organizations with responsibility for the preparation of TBL reports. The narratives provided by the interviewees suggest that internal (organizational and individual) and external contexts are both important in the explanation of social and environmental disclosure practices. One of the study’s main fi ndings is that certain assemblages of external and internal infl uences exist that can either enhance or inhibit the development of TBL reports.

Spence, Crawford and Carter, Chris and Husillos, Javier and Archel

Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very... more Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct, but proximate Strategic Action Fields. A key insight from the paper is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of inter-related contributions to be made to literature on both elites and field theory. Firstly, the findings demonstrate that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Secondly, it is shown how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Thirdly, the paper demonstrates the implications for the structure of the sta...

Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas

Recientes estudios han revelado que es dificil llegar a una conclusion fiable del comportamiento ... more Recientes estudios han revelado que es dificil llegar a una conclusion fiable del comportamiento medioambiental de las firmas espanolas analizando la informacion que emiten en sus estados financieros [Larrinaga y otros, 2002; Llena y otros, 2007 ]. Por esta razon, investigar los motivos que empujan a estas entidades a informar sobre su impacto medioambiental se ha convertido en una cuestion relevante. La presente investigacion se aproximo a este complejo fenomeno con ayuda de la teoria de la legitimidad y la metodologia de analisis de contenido.Tras analizar la informacion medioambiental revelada en los estados financieros por las empresas que durante los anos 1997, 1998 y 1999 cotizaron en el mercado continuo y la bolsa de Madrid los resultados son compatibles con las siguientes aseveraciones: las empresas emiten informacion medioambiental para influir en la percepcion que la sociedad tiene de ellas; la informacion esta fuertemente sesgada hacia los intereses de las empresas; y la ...

Divulgacion De Informacion Social y Medioambiental: Una Revision De La Literatura

A stakeholder theory approach to environmental disclosures by small and medium enterprises (SMEs)

The aim of this article is to analyse the reasons that drive Spanish Small and Medium Enterprises... more The aim of this article is to analyse the reasons that drive Spanish Small and Medium Enterprises (SMEs) to disclose environmental information. The contribution of the present research to the literature on corporate social reporting is threefold: (i) it widens the scope of Stakeholder Theory; (ii) it analyses the environmental reporting disclosures of SMEs; and, for the first time in this field, (iii) it applies Structural Equation Modelling. The results show that stakeholder salience, manager strategic posture and resource availability, though insufficient in themselves, are necessary to explain the environmental performance of SMEs. Moreover, an analysis of the disclosures they make in their annual accounts brings to light the impossibility of gaining insight into the real environmental behaviour of these firms, which raises reasonable doubts over the effectiveness of the relevant environmental reporting regulation in Spain.

Dimension economica de los principios recortes: carencias de un marco conceptual contradictorio

Global ends, local means: Making it to partner in professional service firms

An expanding institutionalist literature on professional service firms (PSFs) emphasizes that the... more An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations since partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesising existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capita...

Critical Perspectives on Accounting in Spanish

Critical Perspectives on Accounting

The influence of pro-environmental managers’ personal values on environmental disclosure

Sustainability Accounting, Management and Policy Journal

PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors... more PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company.Design/methodology/approachThe authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports.FindingsA central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational stru...

Taste matters: Cultural capital and elites in proximate Strategic Action Fields

Human Relations, 2016

Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very... more Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct but proximate Strategic Action Fields. A key insight from the article is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of inter-related contributions to be made to literature on both elites and field theory. First, the findings suggest that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Second, it is demonstrated how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Third, the article demonstrates the implications for the structure of the Sta...