Manuel Antonio López Hernandez is Professor in the area of Financial Economics and Accounting at the University of Granada. His research focuses on the areas of Financing, Management, Information and Control Systems of public entities, which has led several doctoral theses. He is also the investigator in charge of various projects and research contracts financed by public and private institutions, and author of several monographs and numerous articles in national scientific and international prestige journals. He was awarded the Blas Infante Award (edition 1997) by the Instituto Andaluz de Public Administration in the category of ‘Innovative initiatives to promote the modernisation of the Public Administration from the Junta de Andalucía and the Local Administration of the territory of Andalusia’.