Doctor in Economic and Business Sciences (Universidad de Sevilla - University of Seville), Diploma in Senior Management (San Telmo Business School), Bachelor of Economics and Business Administration (Universidad de Extremadura - University of Extremadura), Bachelor of English Language (Official School of Languages of Badajoz)
Dr. Manuel García-Ayuso is Professor of Financial Economics and Accounting at the University of Seville, position held after obtaining entry to the Corps of University Professors in the Area of Financial Economics and Accounting, in national public tenders.
Between January 2001 and December 2002, he held the Carlos Cubillo Valverde Professorship of Accounting and Auditing, funded by the Spanish Association of Accounting and Business Administration. Between April 2006 and April 2008, he was a member of the Technical Expert Group of the European Financial Reporting Advisory Group (EFRAG), the body commissioned by the European Union for the technical control and appraisal of accounting standards applied in its member countries.
His professional activity has been developed mainly in three areas: the design and implementation of cost systems and management control, the valuation of companies and the preparation of expert opinions related to accounting and financial matters. In this regard, his professional opinion has been requested by the main law firms in the country and by a multitude of Spanish companies, including some listed on the IBEX 35, as well as by multinational companies, having intervened as an independent expert in matters of Financial Economics and Accounting in numerous legal proceedings (in labor, civil, commercial, criminal and administrative litigation) and arbitration, both nationally and internationally.
Análisis Financiero. Editorial Pirámide. Madrid.
Ha sido profesor visitante en los programas master de las universidades de Notre Dame, Berkeley y Nueva York, en los Estados Unidos, en las universidades de Vaasa y Oulu en Finlandia y en la de Ciudad del Cabo en la República de Suráfrica. Durante la última década ha sido profesor colaborador del Área de Control del Instituto de Empresa y actualmente lo es del Área de Control de San Telmo Business School de Sevilla, donde imparte cursos de alta dirección en materia de Sistemas de Costes y Sistemas de Control de Gestión.
Entre abril de 2006 y abril de 2008 ha sido miembro del Technical Expert Group del European Financial Reporting Advisory Group (EFRAG), organismo encargado por la Unión Europea para el control técnico y la evaluación de las normas contables que se aplican en sus países miembros.