ISSN: 1138-4891

As of 1 January 2019 the journal has been transferred to the new Publisher, Editum - Servicio de Publicaciones de la Universidad de Murcia.
Spanish Accounting Review is the international scholarly journal of the Spanish Association of Accounting Academics. Edited biannually since 1997, publishes both empirical and theoretical papers, often with interdisciplinary perspectives, which offer new perspectives in accounting research from a national, international or organizational standpoint. All articles in the journal have undergone editorial screening and double-blind peer review.
Revista de Contabilidad-Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad. Se edita ininterrumpidamente desde 1997 con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la Contabilidad.

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Institutional capacity in the accounting reform process in Spanish local governments

Capacidad institucional en el proceso de reforma contable de los ayuntamientos españoles

Silvia Fresneda Fuentes

Corresponding author

fresneda@us.es

Corresponding author.

, Julián Hernández Borreguero

Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Avenida Ramón y Cajal, n° 1, 41018 Sevilla, Spain

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ISSN: 11384891
Original language: English

DOI:10.1016/j.rcsar.2018.05.002

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Year/Month	Html	Pdf	Total

2024 April	50	8	58
2024 March	34	8	42
2024 February	17	4	21
2024 January	120	15	135
2023 December	33	13	46
2023 November	21	9	30
2023 October	23	11	34
2023 September	28	1	29
2023 August	37	3	40
2023 July	26	11	37
2023 June	18	3	21
2023 May	13	3	16
2023 April	21	3	24
2023 March	19	2	21
2023 February	15	2	17
2023 January	17	7	24
2022 December	27	3	30
2022 November	28	5	33
2022 October	24	15	39
2022 September	14	26	40
2022 August	17	5	22
2022 July	14	10	24
2022 June	34	12	46
2022 May	38	13	51
2022 April	31	8	39
2022 March	37	11	48
2022 February	33	9	42
2022 January	23	5	28
2021 December	26	12	38
2021 November	24	14	38
2021 October	24	13	37
2021 September	20	20	40
2021 August	25	11	36
2021 July	29	9	38
2021 June	37	9	46
2021 May	27	9	36
2021 April	18	32	50
2021 March	23	10	33
2021 February	26	12	38
2021 January	18	8	26
2020 December	17	8	25
2020 November	22	13	35
2020 October	13	6	19
2020 September	16	13	29
2020 August	17	9	26
2020 July	21	14	35
2020 June	24	8	32
2020 May	32	12	44
2020 April	18	3	21
2020 March	26	14	40
2020 February	23	3	26
2020 January	35	15	50
2019 December	25	16	41
2019 November	19	21	40
2019 October	14	22	36
2019 September	28	27	55
2019 August	17	6	23
2019 July	21	28	49
2019 June	37	14	51
2019 May	75	24	99
2019 April	47	29	76
2019 March	31	24	55
2019 February	21	24	45
2019 January	15	17	32
2018 December	16	13	29
2018 November	17	13	30
2018 October	16	18	34
2018 September	42	18	60
2018 August	10	7	17
2018 July	16	28	44

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