 Fernando
Llena is a Lecturer in Accounting and Finance at the University
of Zaragoza (Spain).
He received his Ph. D. in Economics
and Business Administration from the University of Zaragoza.
His Doctoral Thesis, entitled: "Accounting in the company-environment
interaction. His role in the environmental management" received the greater qualification.
He is a member of the CICSMA (Centre for Social and Environmental
Accounting Research), and published several articles about social
and environmental accounting, management accounting.
He organized the III Meeting in Social and Environmental Accounting
Research in 2001.
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Foto: National Park: Ordesa
y Monte Perdido, Huesca (Spain) |
Research
Interests:
- Environmental and Social Reporting
of the companies
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- Environmental Management:
control and accounting skills
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- Management Accounting: target
costing, intellectual capital
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Selection
of publications:
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Books: |
- Compilation book of works in economics and environment:
"Environmental reporting practices evaluation in Spain",
Moneva, J.M. y Llena, F. (chapter)
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- Environmental reporting
accounting Regulation. International and Spanish norms. (Larrinaga,C.;
Moneva, J.Mº; Llena, F.; Carrasco, F. y Correa, C., Madrid,
AECA 2002
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Articles: |
- "Análisis
de la información sobre responsabilidad social en las
empresas industriales que cotizan en bolsa". Revista Española
de Financiación y Contabilidad, vol. XXV, nº 87. Moneva, J. Mº. y
Llena, F. (1996)
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- "Environmental
disclosures in the annual reports of large companies in Spain".
European
Accounting Review.
vol. 9, nº 1. Moneva, J. Mº. y Llena, F. (2000)
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- Accountability
and accounting regulation: The case of the Spanish environmental
disclosure standard. European Accounting Review. vol. 11, nº 4. Larrinaga, C.; Llena, F.;Moneva,
J. Mº.; Carrasco, F. y Correa, C. (2002)
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- "Incidencia
de los aspectos medioambientales en la presupuestación
de la empresa: la presupuestación medioambiental"
(Environmental Budgeting). Cuadernos Aragoneses de Economía,
vol. 13, nº 1. Llena, F. (2003)
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- "Environmental
Disclosures and Compulsory Accounting Standards: The Case of
Spanish Annual Reports". Business Strategy and the Environment,
in press, Llena, F.; Moneva, J.M. and Hernández, B. (2005)
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Author of some lessons at the
website Campusverde (web about environmental
and social economics and accounting) in 5Campus:
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