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.