Dr. Carmen Hernando Vivar - CMI Business School

Dr. Carmen Hernando Vivar

Faculty and Research

Professor Dr. Carmen Hernando Vivar


  • Doctor in Management Sciences, Alcalá de Henares University, Madrid.
  • Degree in Business Studies, Alcalá de Henares University, Madrid.

Areas of Interest

  • Management Control as a tool for success in companies.
  • Values ​​and Corporate Culture in the Company.
  • The value of Intellectual Capital in SME.


Carmen Hernando Vivar is Economic-Financial Director and responsible for Management Control in her business career. She has developed models of Management Control in the company.

Doctor in Business Studies from the University of Alcalá de Henares with outstanding Cum Laude qualification unanimously.

She is Associate Professor of the Autonomous University of Madrid (UAM), also Online Professor of the International University of La Rioja (UNIR) and the European University Miguel de Cervantes (UEMC and School of Business and Management): Cost Accounting and Analytics , Control of Management, Analysis of Financial Statements, Corporate Finance, Programming and Budgetary Control, Public Accounting.

Group Coordinator, End of Degree Project Management (TFG), Academic Tutor of Internships in Companies (PAT), Teaching Innovation Projects for Teaching and Learning, evaluating Couple of the Magazine of Management Development.

Presentation to various International Congresses. Currently, her research focuses on the merger of Controlling and Values ​​in the company, and the analysis of the Financial Statements thereof.


Articles in Research Journals

  • Hernando, Carmen; Cervera, Mercedes “Influence of Intellectual Capital in the Management of Small Spanish Family Businesses, An Empirical Study, RICG, Ibero-American Journal of Management Control, Editorial AECA (Spanish Association of Accounting and Business Administration), Vol. 17, 2018, No. 32.


  • Hernando, Carmen, “A Management Control Model for Small Family Businesses in Spain: special reference to Intangible Assets.” CERSA Editori @ l, Madrid, 2016. ISBN: 978-84-944276-7-1.


  • Cervera, Mercedes; Hernando Carmen, et al. “Accounting of Capital Companies and Business Combinations” (2014). Institute of Chartered Accountants of Spain (ICJCE). ISBN: 978-84-15354-44-4