-Manuel Pedro Rodr\'iguez Bol\'ivar received his PhD in Accounting at\r
-the University of Granada. He is a Lecturer at the Department of\r
-Accounting and Finance, University of Granada. His research\r
-interests include issues related to conceptual frameworks of\r
-accounting, diffusion of financial information on Internet, Balanced\r
-Scorecard applications and environmental accounting. He is author of\r
-a great deal of research studies published at national and\r
-international journals, conference proceedings as well as book\r
-chapters, one of which has been edited by Kluwer Academic\r
-Publishers.\vs{9}\r
-\r
-\noindent Bel\'en Sen\'es Garc\'ia received her PhD in Accounting at\r
-the University of Granada. She is a Lecturer at the Department of\r
-Accounting and Finance, University of Granada. Her research\r
-interests are related to cultural, institutional and historic\r
-accounting and in environmental accounting. She has published\r
-research papers at national and international journals, conference\r
-proceedings as well as chapters of books.\vs{8}\r
-\r
-\noindent Both authors have published a book about environmental\r
-accounting edited by the Institute of Accounting and Auditing,\r
-Ministry of Economic Affairs, in Spain in October 2003.\r