Upon graduating from Málaga University in 1993 Pedro started his career in the business world as an employee of the audit department of the accounting firm “Ernst & Young”. After this, he began working as a Financial Controller in the technology firm AT4wireless. At this time, while completing the Executive MBA at Instituto Internacional San Telmo (IIST), he entered into the accounting department as Faculty Member. Currently he works as a Professor of Control and Accounting at the Business School IIST, and is a founding partner of his consulting company, Torres & Associates Management Consultants; he is also a member of several management boards apart from CFO in Procubitos and Chairman of EPIA (European Packaged Ice Association). His areas of academic expertise are Financial Accounting, Cost Accounting, Strategic Cost Management, Decision Making, Costing Systems & Activity Based Costing, Activity Based Management, Management Control Systems and Budgeting. He has consistently received high student evaluations for his case method classes, as well as a few teaching awards. He is author of several technical notes and cases. His areas of consultancy expertise are Financial & Management Accounting, Turnaround, Strategic Planning and buying/selling Company processes. He is an enthusiastic squash player, keen runner, and loves to spend time with his friends and family.