Ortiz-Martínez, Esther, Marcos Antón-Renart, and Salvador Marín-Hernández. “The Accounting Reform in Spain. An Analysis Form the Point of View of Time and Degree of Knowledge of Accountants”. Review of Business Management 21, no. 2 (April 1, 2019): 365–386. Accessed November 21, 2024. https://rbgn.emnuvens.com.br/RBGN/article/view/3979.