CV in English version

Curriculum Vitae from Fernando Llena Macarulla, lecturer in Accounting and Finance at the University of Zaragoza (Spain)

 Fernando Llena Macarulla

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fllena@unizar.es

 CampusVerde
ENVIRONMENTAL
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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.

Foto: National Park: Ordesa y Monte Perdido, Huesca (Spain)

Research Interests:

  • Environmental and Social Reporting of the companies
  • Environmental Management: control and accounting skills
  • Management Accounting: target costing, intellectual capital

Selection of publications:

 Books:
  •  Compilation book of works in economics and environment: "Environmental reporting practices evaluation in Spain", Moneva, J.M. y Llena, F. (chapter)
  •  Environmental reporting accounting Regulation. International and Spanish norms. (Larrinaga,C.; Moneva, J.Mº; Llena, F.; Carrasco, F. y Correa, C., Madrid, AECA 2002
 
 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)
  •  "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)
  •  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)
  •  "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)
  •  "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)

Author of some lessons at the website Campusverde (web about environmental and social economics and accounting) in 5Campus: