||Francisco Bastida is full time professor of Financial Economics and Accounting at the University of Murcia (Spain). He teaches management accounting at the University of Murcia and he has taught it at the University of Illinois at Chicago. He also teaches accounting information systems courses and courses in several master degrees at the University of Murcia. His current research focuses on the impact of transparency in government financial reporting from an international perspective, and on public finances. He has published, among others, in the following journals: Applied Economics, Public Administration, Public Administration Review, International Public Management Journal, Kyklos, Public Choice, American Review of Public Administration, and Fiscal Studies. Journal of Urban Planning and Development-ASCE. He is Editorial Board Member of the journal International Journal of Economics and Accounting. He also works on consulting projects about management accounting implementation.