Professor Bernardino Benito has been Dean of the Tourism School and Head of the Department of Accounting and Finance in the University of Murcia (Spain). He develops a regular activity as a consultant for Public Administrations, as the European Commission, Spanish Ministry of Finance and Regional and Public Entities. He is actively involved in several projects, especially connected with modernization of public administration and governmental accounting reforms. He has also directed research programmes related to the public sector, especially to the economy, efficiency and effectiveness of the different services in this sector. He is an anonymous reviewer in different national and international journals, as well as member of several organizations which have to do with the accounting sector. He is also editorial board member of international journals.