The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information. Lex localis - Journal of Local Self-Government, [S. l.], v. 16, n. 3, p. 453–476, 2018. DOI: 10.4335/16.3.453-476(2018). Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/984. Acesso em: 6 oct. 2025.