a critical perspective from local governmental accountants as internal users of budgeting and financial accounting information

URN:NBN:SI:doc-9QKXV7NB2018Dasí-Gonzáles, Rosa MaríaGimeno-Ruíz, AmparoVela-Bargues, José Manueldocuments/doc/9/URN_NBN_SI_doc-9QKXV7NB_001.pdfdocuments/doc/9/URN_NBN_SI_doc-9QKXV7NB_001.txt163articlestr. 453-4761581-5374305047808URN:NBN:SI:doc-9QKXV7NBengInštitut za lokalno samoupravo in javna naročilaLex localisInCfinančno računovodstvojavna upravajavne financelokalna upravaračunovodstvoŠpanijaa critical perspective from local governmental accountants as internal users of budgeting and financial accounting informationThe recent reform of Spanish local governmental accounting