Institutional capacity in the accounting reform process in Spanish local governments
Institutional capacity in the accounting reform process in Spanish local governments
About this item
Full title
Author / Creator
Publisher
Madrid: Elsevier España, S.L.U
Journal title
Language
English
Formats
Publication information
Publisher
Madrid: Elsevier España, S.L.U
Subjects
More information
Scope and Contents
Contents
In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed by it. Through an electronic questionnaire and several interviews carried out with municipal chie...
Alternative Titles
Full title
Institutional capacity in the accounting reform process in Spanish local governments
Authors, Artists and Contributors
Author / Creator
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Record Identifier
TN_cdi_doaj_primary_oai_doaj_org_article_443c5e6d95e640c6bac394bfd9c42181
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_doaj_primary_oai_doaj_org_article_443c5e6d95e640c6bac394bfd9c42181
Other Identifiers
ISSN
1138-4891
E-ISSN
1988-4672
DOI
10.1016/j.rcsar.2018.05.002
