Biography

Prof. Bernardino Benito

Department of Accounting and Finance,

Faculty of Economics and Business University of Murcia, SPAIN


Email: benitobl@um.es


Qualifications

1994 Ph.D. in Economics and Business, University of Murcia, SPAIN

1989 Master of Economics and Business, University of Murcia, SPAIN

1987 Licenciado (B.A.) in Economics and Business, University of Murcia, SPAIN


Publications (Selected)

  1. Bastida, F.; Guillamón, Mª.D. and Benito, B. (2013): “Explaining Interest Rates in Local Government Borrowing”, International Public Management Journal, forthcoming.
  2. Benito, B.; Solana, J. and López, P. (2013): “Determinants of Spanish Regions” Tourism Performance: a Two-Stage Double Bootstrap DEA Analysis, Tourism Economics, forthcoming (available at Fast Track articles,
    http://www.ingentaconnect.com/content/ip/tec/pre-prints;jsessionid=2wnwepxwvspq5.alice).
  3. Benito, B.; Solana, J. and Moreno, Mª. R. (2013): “Explaining efficiency in municipal services providers”, Journal of Productivity Analysis, forthcoming, available as Online First Articles on SpringerLink (http://www.springer.com/economics/microeconomics/journal/11123).
  4. Benito, B.; Bastida, F. and Vicente, C. (2013): “Creating room for manoeuvre: a strategy to generate political budget cycles under fiscal rules”, Kyklos, vol. 66, nº 4, pp 467-496.
  5. Ríos, A.M.; Benito, B. and Bastida, F. (2013): “Determinants of Central Government Budget Disclosure: an International Comparative Analysis”, Journal of Comparative Policy Analysis, vol. 15, nº 3, pp. 235-254
    (http://www.tandfonline.com/loi/fcpa20#.Ue-tf41M_A8).
  6. Vicente, C.; Benito, B. and Bastida, F.(2013): “Transparency and Political Budget Cycles at municipal level”, Swiss Political Science Review, vol. 19, nº 2, pp. 139-156 (http://onlinelibrary.wiley.com/doi/10.1111/spsr.2013.19.issue-2/issuetoc).
  7. Bastida, F.; Guillamón, Mª. D. and Benito, B. (2013): “Municipal Spending in Spain: a Spatial Approach”, Journal of Urban Planning and Development-ASCE, vol. 139, nº 2, pp. 79–93 (http://ascelibrary.org/journal/JUPDDM).
  8. Benito, B.; Bastida, F. and Vicente, C. (2013): “Municipal Elections and Cultural Expenditure”, Journal of Cultural Economics, vol. 37, nº 1, pp. 3-32 (http://link.springer.com/journal/10824).
  9. Bastida, F.; Beyaert, A. and Benito, B. (2013): “Electoral Cycles and Local Government Debt Management”, Local Government Studies, vol. 39, nº 1, pp. 107-132 (http://www.tandfonline.com/loi/flgs20).
  10. Benito, B.; Bastida, F. and Guillamón, Mª.D. (2012): “Public-Private Partnerships in the Context of the European System of Accounts (ESA95)”, Open Journal of Accounting, vol. 1, n° 1, pp. 1-10
    (http://www.scirp.org/journal/PaperInformation.aspx?paperID=21291).
  11. Benito, B.; Bastida, F. and Vicente, C. (2012): “Political Budget Cycles in Local Governments”, Lex Localis - Journal of Local Self-Government, vol. 4, nº 4, pp. 341-361 (http://pub.lex-localis.info/index.php/LexLocalis/issue/archive).
  12. Benito, B.; Solana, J. and Moreno, Mª. R. (2012): “Assessing the efficiency of local entities in the provision of public sports facilities”, International Journal of Sport Finance, vol. 7, nº 1, pp. 46-72
    (http://www.fitinfotech.com/IJSF/IJSF.tpl).
  13. Guillamón, Mª. D.; Bastida, F. and Benito, B. (2011): “The electoral budget cycle on municipal police expenditure”, European Journal of Law and Economics, forthcoming (available at Online First Articles,
    http://www.springerlink.com/content/b58977132n757101/).
  14. Guillamón, Mª. D.; Bastida, F. and Benito, B. (2011): “The determinants of local governments´ financial transparency”, Local Government Studies, vol. 37, nº 4, pp. 391-406
    (http://www.tandfonline.com/doi/abs/10.1080/03003930.2011.588704).
  15. Benito, B.; Moreno, Mª.R. and Solana, J. (2011): “Determinants of efficiency in the provision of municipal street-cleaning and refuse collection services”, Waste Management, vol. 31, nº 6, pp. 1099-1108
    (http://www.sciencedirect.com/science/article/pii/S0956053X11000511).
  16. Benito, B.; Bastida, F. and García, J. A. (2010): “Explaining differences in efficiency: an application to Spanish municipalities”, Applied Economics, vol. 42, nº 4, pp. 515-528
    (http://www.tandfonline.com/doi/abs/10.1080/00036840701675560).
  17. Benito, B.; Bastida, F. and Guillamón, Mª.D. (2009): “An empirical assessment of the municipal financial situation in Spain”, International Public Management Journal, vol. 12, nº 4, pp. 484-499
    (http://www.tandfonline.com/doi/abs/10.1080/10967490903328139).
  18. Benito, B. and Bastida, F. (2009): “Budget transparency, fiscal performance, and political turnout: an international approach”, Public Administration Review, vol. 69, nº 3, pp. 403-417
    (http://onlinelibrary.wiley.com/doi/10.1111/j.1540-6210.2009.01988.x/abstract).
  19. Benito, B.; Montesinos, V. and Bastida, F. (2008): “An example of creative accounting in public sector: the private financing of infrastructures in Spain”, Critical Perspectives on Accounting, vol. 19, nº 7 , pp. 963-986
    (http://www.sciencedirect.com/science/article/pii/S1045235407001049).
  20. Bastida, F. and Benito, B. (2007): “Central government budget practices and transparency: an international comparison”, Public Administration, vol. 85, nº 3, pp. 667-716
    (http://onlinelibrary.wiley.com/doi/10.1111/j.1467-9299.2007.00664.x/abstract).
  21. Bastida, F. and Benito, B. (2006): “Financial Reports and decentralization in municipal governments”, International Review of Administrative Sciences, vol. 72, nº 2, pp. 223-238 (http://ras.sagepub.com/content/72/2.toc).
  22. Benito, B. and Brusca, I. (2004): “International classification of local government accounting systems”, Journal of Comparative Policy Analysis, vol. 6, nº 1, pp. 57-80
    (http://www.tandfonline.com/doi/abs/10.1080/1387698042000222790).
  23. Benito, B.; Montesinos, V. and Vela, J. M. (2003): “Local and regional accounting and reporting in Spain: an empirical outlook”, Journal of Public Budgeting, Accounting & Financial Management, vol. 15 , nº 1 , pp. 15-67
    (http://pracademics.com/toc-jobafm.html#v15_1).
  24. Benito, B.; Brusca, I. and Montesinos,, V. (2002): “The IPSAS approach: a useful tool for accounting reform in Europe?”. Chapter 7 of the book “Innovations in Government Accounting”, editado por Vicente Montesinos y José Manuel Vela (ISBN 1-4020-7288-0), Ed. Kluwer, Dordrecht, The Netherlands, pp. 85-97
    (http://www.springer.com/business+%26+management/accounting/book/978-1-4020-7288-8).
  25. Montesinos, V.; Vela, J.M. and Benito, B. (2001): “Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences”. Chapter 12 of the book “International Comparative Issues in Government Accounting. The Similarities and Differences between Central Government Accounting and Local Government Accounting within or between Countries”, Add D. Bac (Ed.) (ISBN 0-7923-7297-2), Ed. Kluwer, Dordrecht, The Netherlands, pp. 195-212
    (http://www.springer.com/business+%26+management/accounting/book/978-0-7923-7297-4). )


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