Caridad Martí López
Ph D Lecturer
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
Outside phone: 


Taught lectures: 

Metodología de investigación en contabilidad(61427)

Análisis contable(27441)

Contabilidad financiera I(27301)

Estados financieros(27317)


Research activity: 

Caridad Martí is PhD lecturer at the University of Zaragoza. She has taught accounting courses in Spanish and in English at the Faculty of Economics and Business Administration. The topic of her PhD dissertation was Accrual Budgeting in the context of public sector reforms. She has been visiting researcher at University of Göteborg (Sweden), Nottingham University (England), and Georgia State University (United States of America). Her research has been published in journals such as Australian Accounting Review, Lex localis- Journal of Local Self-Government, Public Administration and Development, Public Budgeting and Finance, Public Money and Management and Public Performance and Management Review.


Research topics:

  • International financial information in public administrations.
  • Budgets in public administrations.
  • Public governance.
  • Performance information and indicators in public administrations.

Selected Publications:

  • “Financial performance adjustment in English local governments” (with María José Arcas), Australian Accounting Review, 2016, 77, 26(2), 141-152. (SSCI Business Finance; JCR Q4 75/96 Impact Factor 2016: 0,576).
  • “Public Financial Management systems and countries’ governance: A cross-country analysis” (with Yulia Kasperskaya), Public Administration and Development, 2015, 35, 165-178. (SSCI Public Administration; JCR Q3 28/47 Impact Factor 2015: 0,821).
  • “Factors explaining the impact of performance measures in European local governments” (with Lourdes Torres and Vicente Pina), Lex localis- Journal of Local Self-Government, 2015, 13(2), 229-248.  (SSCI Public Administration; JCR Q3 30/47 Impact Factor 2015: 0,802).
  • “Performance Budgeting and Accrual Budgeting: A study of the United Kingdom, Australia and New Zealand”, Public Performance and Management Review, 2013, 37(1), 33-58. (SSCI Public Administration; JCR Q4 39/46 Impact Factor 2013: 0,333).
  • “Accruals and 'Accounting Numbers Management' in the UK Executive Agencies” (with Vicente Pina and María José Arcas), Public Money and Management, 2012, 32 (4), 273-281. (SSCI Public Administration; JCR Q2 22/47 Impact Factor 2012: 0,781).
Research groups: