Luis Emilio Cuenca Botey | INCAE Master Programs


Assistant Professor in the area of ​​Accounting and Control. He obtained his Doctorate in Administration Sciences with emphasis in Control in HEC PARIS. He is also MSc in Comparative Development Studies by the School of Advanced Studies in Social Sciences of Paris (EHESS).

Professor Cuenca's research is developed within the interdisciplinary perspectives on accounting. In 2013 he received the Broadbent and Laughling Emerging Scholar Award in this area of ​​research at the APIRA conference at the University of Kobe, Japan. This award was given by Professor Jane Broadbent of Royal Holloway and Professor Richard Laughlin of King's College.

From 2014 to 2018 he held various positions in the public service in Costa Rica. Among them was Deputy Minister of Labor from 2016 to 2018 and member of several boards and other high-level collegiate bodies. In this role he acquired vast experience in the fight and the prevention of fraud and corruption.


Personal Information

Assistant Professor
Country of Origin:
Costa Rica
Country of Residence:
Costa Rica
Office Phone:
+506 24372300
INCAE, Campus Walter Kissling Gam La Garita, Alajuela 2 Km Oeste de Vivero PROSESA # 1
P.O. Box: 
P.O. Box 960-450

Academic Degrees

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

Work Experience

Professor Cuenca holds a MSc in Management from NEOMA Business School, a MSc in International Development Studies from EHESS and a Doctorate in Administration Sciences from HEC PARIS.

He began his academic career working in the pedagogical teams of NEOMA Business School in France. At NEOMA he works for the Strategy Department as well as for the Control specialization. Since 2005 he started lecturing in organizational behavior and introduction to the strategy courses. In 2008 he was hired by HEC PARIS to work in the Alternative Management specialization (AMS). The AMS was a pedagogical project whose aim was to find solutions to environmental and social challenges from the management sciences. In this context, he worked as a project coordinator with large multinational companies as well as NGOs, Cooperatives and Mutuals. As of 2009, he joined the Doctorate Programme at HEC Paris, lecturing in 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. In this framework, his research focuses on hybrid organizations and devices.

Since his return to Costa Rica he has held different positions in the Public Service, being Deputy Minister of Labor from 2016 to 2018 and member of different boards of directors and other high-level collegiate bodies. He has extensive expertise in combating and preventing fraud and corruption. He has been able to put this experience into practice both in the public positions he has held and in his academic work.