Karatzimas, Sotirios; Griful Miquela, Carles - In: Meditari Accountancy Research 27 (2019) 3, pp. 346-365
Purpose The purpose of this paper is to examine and compare the views of mayors and comptrollers of Catalan municipalities on aspects related to the Spanish legislation on financial sustainability – its usefulness and necessity of maintaining, its impact on citizens’ welfare and alternative...