Galera, Andrés Navarro; Bolívar, Manuel Pedro Rodríguez - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 572-607
In Spain, a new General Public Accounting Plan has been approved adapting Spanish accounting criteria to the IPSAS … benchmarking analysis. This paper examines whether FV would improve the accountability of public administrations in Spain and thus … in Spain, although it would depend on several factors such as the information included in the notes, the staff training …