Guillermo Eugenio Merino Hurtado, PhD

Dr. Guillermo Eugenio Merino Hurtado holds a PhD in Accounting and Finance, is a tenured professor at the National University of San Marcos (UNMSM), and specializes in forensic accounting, auditing, internal control, and public management. He has a Master's degree in Accounting and Finance with a specialization in Tax, Business, and Fiscal Management, as well as an MBA from the University of Bordeaux (France) and a specialization in International Financial Reporting Standards (IFRS). His academic career is focused on scientific research, with a particular emphasis on areas such as occupational fraud prevention, internal control in organizations, and the impact of emerging technologies like blockchain on financial accounting. He is the author of the book "Principles of Forensic Accounting: Prevention of Occupational Fraud" (2025) and actively participates in the development of scientific articles indexed in Scopus, using methodologies such as PRISMA. She also has experience in applied statistical analysis using SPSS, developing studies on organizational climate, job performance, and teacher burnout. She has led funded research projects and contributes to undergraduate and graduate academic training.