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
Teléfono exterior: 
Correo electrónico:


Asignaturas impartidas: 

Metodología de investigación en contabilidad(61427)

Análisis contable(27441)

Contabilidad financiera I(27301)

Estados financieros(27317)


Actividad investigadora: 

Caridad Martí is a PhD lecturer at the University of Zaragoza. She teaches Accounting courses in English and in Spanish 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 a Visiting Researcher at the University of Göteborg (Sweden), Nottingham University Business School (England), and Georgia State University (United States of America). Her research has been published in journals such as Australian Accounting Review, Public Administration and Development, Public Performance and Management Review, Public Money and Management, Lex-Localis-Journal of Local Self-Government and Baltic Journal of Management.


Research topics:

·         International financial information in public administrations

·         Budgetary practices and procedures in public administrations

·         Governance and performance information in public administrations

·         Accounting innovations in public management


Papers selected:

·         “Financial performance adjustment in English local governments” (con María José Arcas), Australian Accounting Review, 2016, 77, 26(2), pp.141-152. (SSCI Business Finance; JCR Impact Factor 2015: 0,825).

·         “Public Financial Management systems and countries’ governance: A cross-country analysis” (con Yulia Kasperskaya), Public Administration and Development, 35, pp. 165-178. (SSCI Public Administration; JCR Impact Factor 2015: 0,821).

·         “Factors explaining the impact of performance measures in European local governments” (con Lourdes Torres y Vicente Pina), Lex Localis-Journal of Local self-government, 2015, 13(2), 229-248.  (SSCI Public Administration; JCR 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 Impact Factor 2013: 0,333).

·         “Accruals and 'Accounting Numbers Management' in the UK Executive Agencies” (con Vicente Pina y María-José Arcas), Public Money and Management, 2012, 32 (4), 273-281. (SSCI Public Administration; JCR Impact Factor 2012: 0,781).

Grupos de investigación: