José Javier García Lacalle
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: 

Gobierno corporativo, divulgación de información y auditoría(61432)

Metodología de investigación en contabilidad(61427)

Análisis de estados financieros(27320)


Actividad investigadora: 


Javier Garcia-Lacalle is a PhD Lecturer in Accounting and Finance at the University of Zaragoza (UZ). He has taught courses in financial economics and accounting at the Faculty of Economics and Business Administration since 2007. His dissertation received the Social Sciences PhD Award of the UZ in 2010. He has been a Visiting Researcher at the Universities of Edinburgh (UK), Utrecht (The Netherlands) and Bristol (UK). His research is focused on the study of the assessment of the performance of public sector entities and on the implementation and usefulness of corporate governance mechanisms, both in the public and the private sectors. He belongs to the GESPUBLICA research team, under the leadership of Lourdes Torres and Vicente Pina.




Research topics:


·         Performance and financial analysis in public sector entities


·         Accounting and auditing in public sector entities


·         Corporate governance and gender diversity on boards of directors.



Papers selected:

·          “Examining Audit Committees in the Corporate Governance of Public Bodies” (with Sheila Ellwood) Public Management Review, 2016, 18 (7-8) pp. 1138-1162. Impact Factor 2015: 1,872.

·         “The influence of presence and position of women on the boards of directors. The case of NHS Foundation Trusts” (with Sheila Ellwood) Journal of Business Ethics, 2015, 130 (1) pp. 69-84. Impact Factor 2015: 1,837.

·         “Efficiency improvements of public hospitals under a capitation payment scheme” (with Emilio Martín) Health Economics, Policy and Law, 2013, 8(3), pp. 335-364. Impact Factor 2013: 1,593.

·         “Old wine in new bottles: IFRS adoption in NHS Foundation Trust” (with Sheila Ellwood) Public Money & Management, 2012, 32 (5) pp. 335-342. Impact Factor 2012: 0,781.

·       “Rural vs Urban Hospital Performance In A Competitive Public Health Service.” (with Emilio Martín) Social Sciences and Medicine, 2010. 71(6) pp. 335-364. Impact Factor 2010: 2,742.



Grupos de investigación: