Sustainability accounting regulation in Spanish public sector organizations Carlos Larrinaga, Mercedes Luque-Vilchez and Rosa Fernández
By: Larrinaga, Carlos
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Contributor(s): Luque Vilchez, Mercedes | Fernández Palma, Rosa.
Material type: 
ArticlePublisher: 2018Subject(s): SECTOR PUBLICO | EMPRESAS PUBLICAS | SOSTENIBILIDAD FISCAL | ESTABILIDAD PRESUPUESTARIA | CONTABILIDAD PUBLICA | ESPAÑAOnline resources: Click here to access online
In:
Public Money and Management v. 38, n. 5, July 2018, p. 345-354Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1689/2018/5-1 (Browse shelf) | Available | OP 1689/2018/5-1 |
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.
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