Luis Emilio Cuenca Botey | INCAE


Assistant Professor in the area of ​​Accounting and Control. He obtained his Ph.D. in Management Sciences with an emphasis in Control at HEC PARIS. He is also an MSC in Comparative Development Studies from the Paris School of Higher Studies in Social Sciences (EHESS). Professor Cuenca has taught at HEC PARIS and has been a visiting professor at the Sorbonne University (PARIS I, Panthéon Sorbonne). At INCAE he teaches courses on managerial accounting, managerial control, and fraud and corruption prevention.


Data message

Assistant Professor
Country of origin:
Costa Rica
Country of Residence:
Costa Rica


  • PhD Management Sciences, HEC PARIS
  • MSc Comparative Studies of Development, EHESS
  • MSc Business Administration, NEOMA Business School

Work experience

Professor Cuenca has an MsC in Management from NEOMA Business School, an MsC in Comparative Development Studies from EHESS and a PhD in Management Sciences from HEC PARIS.

He began his academic career working in the pedagogical teams of NEOMA Business School in France. There he was assistant to the Strategy department as well as to the specialization in Control. Since 2005 he taught organizational behavior and introduction to strategy. In 2008 he began working for HEC PARIS, in the Alternative Management specialization, a pedagogical project whose purpose was to find solutions to environmental and social challenges from the administration sciences. In this framework, he worked as a project coordinator with large multinational companies as well as NGOs, Cooperatives and Mutuals. As of 2009 he entered the Doctorate at HEC Paris and in that teaching house he was in charge of the Cost Analysis Methods course.

His research focuses on the interdisciplinary perspectives of accounting and control. He specializes in the analysis and understanding of accounting and control tools that interact in the dynamics of decision-making in companies and institutions. Within this framework, he has focused on research on hybrid organizations.

Since his return to Costa Rica, he has held different positions in the Public function, being Vice Minister of Labor from 2016 to 2018 and a member of different boards of directors and other high-level collegiate bodies. He has extensive expertise in fighting and preventing fraud and corruption. This experience has been put into practice both in the public positions that he has held and in his academic work. Today he is a member of the board of directors of one of the main banks in the Costa Rican market as well as of several of its subsidiaries. In addition, he chairs the compliance committee of said conglomerate.