Vicente José Pina Martínez
Full Professor
Personal Docente e Investigador
Departamento de Contabilidad y Finanzas
Area de Economia Financiera y Contabilidad
Facultad de Economía y Empresa
Facultad de Economía y Empresa
Teléfono exterior: 
Correo electrónico:
Página web personal: 


Asignaturas impartidas: 

Contabilidad pública(27333)

Análisis económico y de gestión de empresas y administraciones públicas(61423)

Contabilidad financiera(61452)

Contabilidad de las administraciones públicas(27434)


Actividad investigadora: 


Vicente Pina is a Full Professorat the University of Zaragoza (Spain). He was a visiting researcher at the University of Strathclyde, Glasgow (UK). His doctoral thesis dealt with the economic consequences of accounting standards. He has published in some of the best public sector management ISI journals. He has been a supervisor and participant in several major Spanish R&D projects about financial management reforms in Spain and in the EU. He has also carried out several research contracts with the Spanish Internal Audit Office and various Regional Audit Offices. He has won various international and national research awards from the US Academy of Accounting and Financial Studies, the Spanish Regional Audit Offices and the Financial Study Centre.




Research topics:


· E-government


· Performance and financial analysis in public administrations


· Public-Private Partnerships


· Performance, accounting and audit in public administrations




Papers selected:

·         “Performance Measurement in Spanish Local Governments. A Cross-Case Comparison Study” (with Vicente Pina and Ana Yetano), Public Administration, 2011, 89, 3, pp. 1081-1110.

(SSCI Public Administration, JCR Impact Factor: IF2011 1,573, Q1)


·         “Is E-Government Promoting Convergence Towards More Accountable Local Governments? (with Vicente Pina and Sonia Royo), International Public Management Journal, 2010, Vol. 13, Issue. 4, pp.350-380.

(SSCI Public Administration, JCR IF2010: 1,949, Q1)


·         “Accrual Accounting in EU Local Governments: One Method, Several Approaches” (with Vicente Pina and Ana Yetano), European Accounting Review, 2009, Vol. 18, No. 4, pp. 765-807

(SSCI Business and Finance, JCR IF2009: 0,633, Q2)


·          “E-government evolution in EU local governments: a comparative perspective”, (with Lourdes Torres, and Sonia Royo), Online Information Review, 2009, Vol. 36, No. 6, pp. 1137-1168

 (SSCI Information Science & Library Science, JCR IF2009: 1,423, Q1)


·         “Are ICTs improving transparency and accountability in the EU regional and local government?. An empirical study”, (with Lourdes Torres and Sonia Royo), Public Administration, 2007, Vol. 85, Nº. 2, pp.449-472.                                        

(SSCI Public Administration, JCR IF: 0,920, Q1)

Grupos de investigación: