Lopez-Hernandez, Antonio M.; Zafra-Gomez, Jose Luis; … - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 631-645
Administrative decentralisation in Spain has been a continuous process since the restoration of democracy. However, while significant transfers of powers and funding have taken place between the central and regional governments, this is not the case with respect to local authorities. This...