Logo: e2democracy

University of Zaragoza

Logo University of Zaragoza University of Zaragoza
Dpt. of Accounting and Finance
Faculty of Economics and Business Administration
University of Zaragoza
Gran Vía, 2
E-50005 Zaragoza (Spain)
Telephone: ++34 976 761801
Telefax: ++34 976 761769
WWW: http://gespublica.unizar.es
http://contabilidadyfinanzas.unizar.es/en/index.php

The Spanish team has experience in analysing the contribution of ICTs to improving the transparency and accountability of governments and in the use of the relevant methodologies applied in this kind of study such as the Delphi method, multivariate analysis, Data Envelopment Analysis, and direct quantification of Web site contents. These methodologies will contribute to the evaluation of the efficiency or cost effectiveness of e-participation, which is frequently mentioned but seldom empirically assessed.

Portrait: Prof. Dr. Lourdes Torres contact:
Prof. Dr. Lourdes Torres
ltorres@unizar.es
Dpt. of Accounting and Finance
Faculty of Economics and Business Administration
University of Zaragoza
Gran Vía, 2
50005 Zaragoza
Spain
Telephone: ++34 976 761801
Telefax: ++34 976 761769

Lourdes Torres is a PhD (1990) and Full Professor (2006) of Public Sector Accounting at the University of Zaragoza (Spain). Her doctoral thesis dealt with value for money auditing in the public sector. She was a visiting researcher at the University of Kent, Canterbury (UK). She is teaching public sector accounting in the Faculty of Economics and Business Administration for graduate and doctoral students. She has published a Public Sector Accounting handbook (6th Ed.) and other books about financial analysis, auditing and consolidation in the public sector.

She leads a research team in the accounting, management, and auditing of public-sector reforms (http://gespublica.unizar.es) and has published in accounting and in some of the best information science and public administration ISI journals and in other internationally and nationally refereed journals, and in the most outstanding Spanish journals. She has also published books and chapters on public sector accounting, value for money auditing, externalisation in the public sector, private finance initiatives and governmental financial statement analysis.

Lourdes has presented her ideas and research findings at national and international gatherings. She has been a supervisor and participant in several Spanish Government R&D projects about financial management reforms. She has also carried out several research contracts with the Spanish Government Internal Audit Office (IGAE) and various Regional Audit Offices (Cámara de Comptos de Navarra, Tribunal Vasco de Cuentas Públicas, Sindicatura de Comptes de Cataluña). She was one of the authors of the proposal for the Conceptual Framework for Governmental Accounting of the Spanish Association of Accounting and Business Administration (AECA). She is supervising the translation of the International Public Sector Accounting Standards (IPSAS) into Spanish.

She has won several international and national research awards from the US Academy of Accounting and Financial Studies (Allied Academics), the Spanish National Audit Office (Tribunal de Cuentas), the Spanish Regional Audit Offices, the Financial Study Centre (CEF) and the AECA (the Best Papers of the congresses in Valencia and Valladolid).

Portrait: Prof. Dr. Vicente Pina contact:
Prof. Dr. Vicente Pina
vpina@unizar.es
Dpt. of Accounting and Finance
Faculty of Economics and Business Administration
University of Zaragoza
Gran Vía, 2
50005 Zaragoza
Spain
Telephone: ++34 976 761798
Telefax: ++34 976 761769

Vicente Pina is a PhD (1987) and Full Professor (2003) of Accounting and Finance at the University of Zaragoza (Spain). His doctoral thesis dealt with the economic consequences of accounting standards. He was a visiting researcher at the University of Strathclyde, Glasgow (UK). He is teaching public sector accounting in the Faculty of Economics and Business Administration for graduate and doctoral students. He has published a Public Sector Accounting handbook (6th Ed.) and other books about financial analysis, auditing and consolidation in the public sector.

He participates in the Research Group Gespública in the accounting, management, and auditing of public sector reforms (http://gespublica.unizar.es) and he has published in accounting and in some of the best information science and public administration ISI journals and nationally refereed journals, and in the most outstanding Spanish journals. He has also published in professional journals and written books on public accounting, externalisation in the public sector, private finance initiatives and governmental financial statement analysis.

Vicente has presented his ideas and research findings at many national and international gatherings. He has been a supervisor and participant in several Spanish Government R&D projects about financial management reforms. He has also carried out several research contracts with the Spanish Government Internal Audit Office (IGAE) and various Regional Audit Offices (Cámara de Comptos de Navarra, Tribunal Vasco de Cuentas Públicas, Sindicatura de Comptes de Cataluña). He was a rapporteur of the Conceptual Framework for Governmental Accounting of the Spanish Association of Accounting and Business Administration (AECA). He is supervising the translation of the International Public Sector Accounting Standards (IPSAS) into Spanish.

He has won several international and national research awards in public sector accounting and auditing from the US Academy of Accounting and Financial Studies (Allied Academies), the Spanish Regional Audit Offices, the Financial Study Centre (CEF) and the AECA (the Best Papers of the congresses in Valencia and Valladolid).



The project is funded by the Ministry of Science and Innovation of the Spanish Government

Ministerio de Ciencia e Innovación

Government of Spain - Ministry of Science and Innovation Ministerio de Ciencia e Innovación
Subdirección General de Programas Internacionales
Albacete, 5
28027 Madrid
Telephone: ++34 91 6037742
Telefax: ++43 91 6038881
E-mail: euroinvestigacion@micinn.es
WWW: http://web.micinn.es/contenido.asp?menu1=&menu2=&menu3=&dir=01_Portada&idioma=en