| 000 | 01438nab a2200325 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180710145823.0 | ||
| 007 | ta | ||
| 008 | 180710s2018 uk ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966287 _aLarrinaga, Carlos |
|
| 245 | 0 |
_aSustainability accounting regulation in Spanish public sector organizations _c Carlos Larrinaga, Mercedes Luque-Vilchez and Rosa Fernández |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948359 _aSECTOR PUBLICO |
|
| 650 | 4 |
_943602 _aEMPRESAS PUBLICAS |
|
| 650 | 4 |
_965441 _aSOSTENIBILIDAD FISCAL |
|
| 650 | 4 |
_954423 _aESTABILIDAD PRESUPUESTARIA |
|
| 650 | 4 |
_940817 _aCONTABILIDAD PUBLICA |
|
| 650 | 4 |
_aESPAÑA _941092 |
|
| 700 | 1 |
_966288 _aLuque Vilchez, Mercedes |
|
| 700 | 1 |
_950737 _aFernández Palma, Rosa |
|
| 773 | 0 |
_9156859 _oOP 1689/2018/5 _tPublic Money and Management _w(IEF)103329 _x 0954-0962 _g v. 38, n. 5, July 2018, p. 345-354 |
|
| 856 | _uhttps://www.tandfonline.com/doi/pdf/10.1080/09540962.2018.1477669 | ||
| 942 | _cART | ||
| 999 |
_c138502 _d138502 |
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