Larrinaga, Carlos
Sustainability accounting regulation in Spanish public sector organizations / Carlos Larrinaga, Mercedes Luque-Vilchez and Rosa Fernández .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low.
SECTOR PUBLICO
EMPRESAS PUBLICAS
SOSTENIBILIDAD FISCAL
ESTABILIDAD PRESUPUESTARIA
CONTABILIDAD PUBLICA
ESPAÑA
Luque Vilchez, Mercedes
Fernández Palma, Rosa
Public Money and Management 0954-0962 v. 38, n. 5, July 2018, p. 345-354
Sustainability accounting regulation in Spanish public sector organizations / Carlos Larrinaga, Mercedes Luque-Vilchez and Rosa Fernández .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low.
SECTOR PUBLICO
EMPRESAS PUBLICAS
SOSTENIBILIDAD FISCAL
ESTABILIDAD PRESUPUESTARIA
CONTABILIDAD PUBLICA
ESPAÑA
Luque Vilchez, Mercedes
Fernández Palma, Rosa
Public Money and Management 0954-0962 v. 38, n. 5, July 2018, p. 345-354