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This chapter summarizes the main conclusions obtained in the comparative analysis between Portugal and Spain in relation to the implementation of the IPSAS-based accounting system. The two countries needed important efforts for adapting national standards to IPSAS, which required human and technological resources. The main advantage has been the homogenization between business and governmental accounting standards, making easier the consolidation of financial statements for the public sector. Nevertheless, budgetary reporting is still prepared with the modified cash basis and considered the most useful tool for decision making.
Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos. General Conclusions. Challenges in the Adoption of International Public Sector Accounting Standards 2021, 123 -132.
AMA StylePatrícia Gomes, Isabel Brusca, Maria José Fernandes, Vicente Montesinos. General Conclusions. Challenges in the Adoption of International Public Sector Accounting Standards. 2021; ():123-132.
Chicago/Turabian StylePatrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos. 2021. "General Conclusions." Challenges in the Adoption of International Public Sector Accounting Standards , no. : 123-132.
Governmental accounting was adapted to IPSAS in Spain in 2010, following the reform in the business accounting system to adapt it to IFRS. However, the budget maintains the modified cash criteria and there is an integrated system that includes financial and budgeting accounting. This chapter analyses the normative process and the main challenges and benefits that the new system has had at the three levels of government: central, regional, and local. In order to understand the experience of practitioners, a survey for accountants and financial directors has been carried out at each government level. The results show that budgetary reporting is considered still more useful than accrual financial statements, due fundamentally to the role that the laws give to this information.
Isabel Brusca; Rosa María Dasí; Amparo Gimeno-Ruiz; Vicente Montesinos. The Application of the IPSAS in Spain. Challenges in the Adoption of International Public Sector Accounting Standards 2021, 67 -103.
AMA StyleIsabel Brusca, Rosa María Dasí, Amparo Gimeno-Ruiz, Vicente Montesinos. The Application of the IPSAS in Spain. Challenges in the Adoption of International Public Sector Accounting Standards. 2021; ():67-103.
Chicago/Turabian StyleIsabel Brusca; Rosa María Dasí; Amparo Gimeno-Ruiz; Vicente Montesinos. 2021. "The Application of the IPSAS in Spain." Challenges in the Adoption of International Public Sector Accounting Standards , no. : 67-103.
This paper investigates how much of a voice academics have had to date in the development of the European Public Sector Accounting Standards (EPSAS). The authors found that the role of academics has been minimal. This situation deprives standard-setting of being informed by empirical research which is considered to be unbiased, rigorously crafted, grounded in the theory and can better legitimate the standards. The paper offers an original analysis of the process used by the EC for the harmonization of public sector accounting and explains why academic involvement in standard-setting is so important.
Francesca Manes-Rossi; Sandra Cohen; Isabel Brusca. The academic voice in the EPSAS project. Public Money & Management 2021, 41, 447 -455.
AMA StyleFrancesca Manes-Rossi, Sandra Cohen, Isabel Brusca. The academic voice in the EPSAS project. Public Money & Management. 2021; 41 (6):447-455.
Chicago/Turabian StyleFrancesca Manes-Rossi; Sandra Cohen; Isabel Brusca. 2021. "The academic voice in the EPSAS project." Public Money & Management 41, no. 6: 447-455.
Las medidas implantadas para mejorar la liquidez de los municipios españoles y el principio de sostenibilidad de la deuda comercial ponen de manifiesto la importancia de controlar la morosidad pública. En este contexto, este trabajo comprueba el efecto de la regla fiscal que controla los plazos de pago y si el entorno político, socioeconómico y presupuestario incide en el periodo de pago de los ayuntamientos españoles. Para ello, se realiza un análisis exploratorio y se aplica la metodología de datos de panel (2009-2015). Los resultados contribuyen a demostrar la eficacia del control del periodo de pago y evidenciar los factores de riesgo en la situación financiera a corto plazo. Determinants of the municipal average payment period and effectiveness of the commercial debt sustainability principle. The policies implemented to improve the liquidity of Spanish municipalities and the introduction of the commercial debt sustainability principle reveal the importance of controlling late payment by public sector. In this context, the purpose of this paper is to analyse the effect of the fiscal rule directed to control the average payment periods of public administrations and whether the political environment, socioeconomic characteristics and financial situation influence on the average payment period of municipalities. In order to achieve this goal, an exploratory analysis is carried oud and panel data methodology (2009-2015) is applied. The paper contributes to provide evidence of the effectiveness of the commercial debt sustainability principle and improves the knowledge for the analysis of short-term financial position.
Jorge Olmo; Isabel Brusca. Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial. Revista de Contabilidad 2021, 24, 1 -18.
AMA StyleJorge Olmo, Isabel Brusca. Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial. Revista de Contabilidad. 2021; 24 (1):1-18.
Chicago/Turabian StyleJorge Olmo; Isabel Brusca. 2021. "Determinantes del periodo medio de pago municipal y eficacia del principio de sostenibilidad de la deuda comercial." Revista de Contabilidad 24, no. 1: 1-18.
Universities have a critical role in achieving the Sustainable Development Goals (SDGs), both for implementing active policies and for encouraging other actors to participate. This requires having the skills and mind-sets to contribute to these challenges. The relevance and the commitment of universities to sustainability has led to the inclusion of SDGs in the strategies and agendas of these institutions. This requires the involvement of all the actors and some structural and cultural changes that put SDGs at the core of the governance and management of the university, embracing all the stakeholders. Various internal and external factors may influence the impact and success of the policies and activities aiming at achieving the SDGs, both from an overall perspective and for individual SDGs. This paper assesses the influence of some internal factors, such as the presence of universities on the internet, the level of internationalization or the availability of financial resources. Through both regression analyses and the Gephi method, our results confirm the importance of the presence on the internet, the internationalization of the university and the financial resources for research and infrastructure received from regional governments for Spanish public universities to make a greater contribution to SDGs.
Natividad Blasco; Isabel Brusca; Margarita Labrador. Drivers for Universities’ Contribution to the Sustainable Development Goals: An Analysis of Spanish Public Universities. Sustainability 2020, 13, 89 .
AMA StyleNatividad Blasco, Isabel Brusca, Margarita Labrador. Drivers for Universities’ Contribution to the Sustainable Development Goals: An Analysis of Spanish Public Universities. Sustainability. 2020; 13 (1):89.
Chicago/Turabian StyleNatividad Blasco; Isabel Brusca; Margarita Labrador. 2020. "Drivers for Universities’ Contribution to the Sustainable Development Goals: An Analysis of Spanish Public Universities." Sustainability 13, no. 1: 89.
Sandra Cohen; Francesca Manes Rossi; Eugenio Caperchione; Isabel Brusca. Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe. Public Money & Management 2020, 41, 10 -12.
AMA StyleSandra Cohen, Francesca Manes Rossi, Eugenio Caperchione, Isabel Brusca. Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe. Public Money & Management. 2020; 41 (1):10-12.
Chicago/Turabian StyleSandra Cohen; Francesca Manes Rossi; Eugenio Caperchione; Isabel Brusca. 2020. "Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe." Public Money & Management 41, no. 1: 10-12.
This paper compares the level of harmonization in local government audit in 18 European Union member countries, as well as the situation in England and Switzerland. It presents a classification of audit systems based on who carries out audits, their frequency, the types of audit, and the auditing standards adopted. The different audit models are analysed in relation to each country’s administrative systems. The results provide important insights for scholars, auditors, politicians and standard-setters, showing that harmonization in auditing is far from being achieved in Europe. The paper offers interesting insights into the audit systems of European countries, revealing that the differences between them mean that the European Commission cannot obtain high-quality comparable data. Building a strong audit system is integral to reducing the mismanagement of public funds and to setting common European policies. The authors reveal the countries which need to update and standardize their accounting systems at the local and regional levels. In addition, the authors explain why they are calling for a wider adoption of performance auditing in Europe.
Francesca Manes Rossi; Isabel Brusca; Vicente Condor. In the pursuit of harmonization: comparing the audit systems of European local governments. Public Money & Management 2020, 1 -11.
AMA StyleFrancesca Manes Rossi, Isabel Brusca, Vicente Condor. In the pursuit of harmonization: comparing the audit systems of European local governments. Public Money & Management. 2020; ():1-11.
Chicago/Turabian StyleFrancesca Manes Rossi; Isabel Brusca; Vicente Condor. 2020. "In the pursuit of harmonization: comparing the audit systems of European local governments." Public Money & Management , no. : 1-11.
Over the past 30 years, many initiatives have been undertaken to reform public administration in Latin American countries. Among other aspects, the reforms seek to improve the transparency and accountability of the public sector by modernizing public accounting and budgeting systems. The adoption of accrual accounting in the public sector has been seen as an innovation and it is driven by the implementation of IPSAS. This paper sheds light on the process of reform of public financial management in Latin America and the state of implementation of IPSAS. The paper analyses the driving forces for adopting or adapting IPSAS, as well as the obstacles and challenges in doing so. Latin America is at the forefront of the IPSAS implementation. This article analysis the factors that are contributing to this achievement. The reforms in this part of the world have the potential to become a reference for other implementation projects. The experiences and initiatives analysed in this paper will help managers and policy-makers to understand the relevance that adequate accounting systems have for public management, as well as the challenges that IPSAS implementation has in practice.
Mauricio Gómez-Villegas; Isabel Brusca; Andreas Bergmann. IPSAS in Latin America: innovation, isomorphism or rhetoric? Public Money & Management 2020, 40, 489 -498.
AMA StyleMauricio Gómez-Villegas, Isabel Brusca, Andreas Bergmann. IPSAS in Latin America: innovation, isomorphism or rhetoric? Public Money & Management. 2020; 40 (7):489-498.
Chicago/Turabian StyleMauricio Gómez-Villegas; Isabel Brusca; Andreas Bergmann. 2020. "IPSAS in Latin America: innovation, isomorphism or rhetoric?" Public Money & Management 40, no. 7: 489-498.
This paper contributes to the literature about sustainability assessment and goes a step further by studying the effect on university performance. The aim is to analyze, from an external perspective, the relationships between the three dimensions of sustainability in universities (environmental, economic, and social), the similarities between universities, and the impact that it can have on performance. In order to carry out an empirical assessment for Spanish public universities, an index is proposed to measure sustainability through indicators for the three dimensions. The results show that there is a positive correlation among the three dimensions, but only the association between the environmental and the economic dimension is statistically significant, which evidences that there is not an integrated perspective of sustainability. Although there are no common patterns among universities, some similarities among them were found. Finally, the paper shows that the entities that integrate sustainability in their plans and activities have a positive impact on performance.
Natividad Blasco; Isabel Brusca; Margarita Labrador. Assessing Sustainability and Its Performance Implications: An Empirical Analysis in Spanish Public Universities. Sustainability 2019, 11, 5302 .
AMA StyleNatividad Blasco, Isabel Brusca, Margarita Labrador. Assessing Sustainability and Its Performance Implications: An Empirical Analysis in Spanish Public Universities. Sustainability. 2019; 11 (19):5302.
Chicago/Turabian StyleNatividad Blasco; Isabel Brusca; Margarita Labrador. 2019. "Assessing Sustainability and Its Performance Implications: An Empirical Analysis in Spanish Public Universities." Sustainability 11, no. 19: 5302.
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen trust. Therefore, this article highlights the different non-financial information alternatives that have emerged in the literature, their practical application in the public sector and the opportunities that these models offer for the future. Specifically, we refer to sustainability reporting, integrated reporting, the non-financial report recently regulated for the business sector and, finally, popular reporting. En los últimos años han irrumpido con fuerza distintos modelos de información no financiera, tanto en el sector privado como en el público, tratando de completar el tradicional informe financiero preparado por empresas y administraciones públicas. El objetivo fundamental de estos modelos ha sido satisfacer el interés del conjunto amplio de los stakeholders, que va más allá de los números recogidos en el balance de situación y la cuenta de resultados. En el caso del sector público, a esto se une el descontento generalizado y la desconfianza de los ciudadanos hacia los políticos y administradores de las instituciones, lo que hace necesario poner el acento en todas aquellas herramientas y estrategias que puedan perfeccionar la transparencia y responsabilidad de las administraciones y reintegrar la confianza de sus administrados. Por ello, en este artículo se ponen de relieve las distintas alternativas de información no financiera que han ido surgiendo en la literatura, su aplicación práctica en el ámbito del sector público y las oportunidades que estos modelos ofrecen para el futuro. En concreto nos referimos a la información sostenible, la información integrada, la información popular y por último, al informe no financiero regulado en nuestra normativa para el sector empresarial.
Vicente Montesinos; Isabel Brusca. Non-financial reporting in the public sector: alternatives, trends and opportunities. Revista de Contabilidad 2019, 22, 122 -128.
AMA StyleVicente Montesinos, Isabel Brusca. Non-financial reporting in the public sector: alternatives, trends and opportunities. Revista de Contabilidad. 2019; 22 (2):122-128.
Chicago/Turabian StyleVicente Montesinos; Isabel Brusca. 2019. "Non-financial reporting in the public sector: alternatives, trends and opportunities." Revista de Contabilidad 22, no. 2: 122-128.
Portugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of implementing the IPSAS for consolidated reporting in the two countries and the advantages and disadvantages which have emerged. The results highlight the role of the IPSAS in improving the quality and use of consolidated financial statements (CFS) and will be of interest to other countries that are intending to implement the IPSAS. This paper will be of value to academics and practitioners with an interest in IPSAS and in the use of consolidated financial statements (CFS). The authors describe the experiences of two European continental countries in the implementation of accrual basis providing important lessons for countries that are considering implementing accrual accounting and/or IPSAS. Findings from this study will help managers and policy-makers to decide about the use of CFS taking IPSAS as a reference.
Patrícia Gomes; Isabel Brusca; Maria José Fernandes. Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges. Public Money & Management 2019, 39, 544 -552.
AMA StylePatrícia Gomes, Isabel Brusca, Maria José Fernandes. Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges. Public Money & Management. 2019; 39 (8):544-552.
Chicago/Turabian StylePatrícia Gomes; Isabel Brusca; Maria José Fernandes. 2019. "Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges." Public Money & Management 39, no. 8: 544-552.
Eugenio Caperchione; Sandra Cohen; Francesca Manes-Rossi; Isabel Brusca. Editorial: Innovations in public sector financial and management accounting—for better or worse? Public Money & Management 2019, 39, 385 -388.
AMA StyleEugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi, Isabel Brusca. Editorial: Innovations in public sector financial and management accounting—for better or worse? Public Money & Management. 2019; 39 (6):385-388.
Chicago/Turabian StyleEugenio Caperchione; Sandra Cohen; Francesca Manes-Rossi; Isabel Brusca. 2019. "Editorial: Innovations in public sector financial and management accounting—for better or worse?" Public Money & Management 39, no. 6: 385-388.
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a public policy introduced in the public sector accounting reforms in these countries, and what have been the main drivers and actors in the process. It contributes to showing how, in practice, countries are mobilized and enrol in the adoption of IPSAS.
Susana Jorge; Isabel Brusca; Sónia P. Nogueira. Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal. Journal of Comparative Policy Analysis: Research and Practice 2019, 21, 445 -462.
AMA StyleSusana Jorge, Isabel Brusca, Sónia P. Nogueira. Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal. Journal of Comparative Policy Analysis: Research and Practice. 2019; 21 (5):445-462.
Chicago/Turabian StyleSusana Jorge; Isabel Brusca; Sónia P. Nogueira. 2019. "Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal." Journal of Comparative Policy Analysis: Research and Practice 21, no. 5: 445-462.
The information prepared in accordance with the national accounts and public finance statistics criteria plays a decisive role in evaluating and comparing the financial sustainability of governments in the European Union (EU). As national accounts are prepared on the basis of information generated by governmental reporting systems, the elaboration of the information requires adjustments due to the lack of comparability of accounting systems. The chapter contains an analysis of the main differences between the two systems and the adjustments required, as well as their importance for EU countries. It includes a study of the level of correlation between the size of the adjustments and the accounting maturity of the countries, evidencing that the adjustments are not smaller in countries with higher accounting maturity. The analysis carried out shows that in order to increase the comparability of data and therefore of financial sustainability ratios, efforts should be made in two directions: a conciliation between the methodologies used in national accounts and governmental accounting, and the harmonization of governmental accounting between EU countries. The chapter concludes with a reference to the role of European Public Sector Accounting Standards in this regard.
Vicente Montesinos; Rosa Mª Dasí; Isabel Brusca. A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization. Financial Sustainability of Public Sector Entities 2019, 41 -61.
AMA StyleVicente Montesinos, Rosa Mª Dasí, Isabel Brusca. A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization. Financial Sustainability of Public Sector Entities. 2019; ():41-61.
Chicago/Turabian StyleVicente Montesinos; Rosa Mª Dasí; Isabel Brusca. 2019. "A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization." Financial Sustainability of Public Sector Entities , no. : 41-61.
This article examines the process of institutionalizing management accounting in Spanish universities by analyzing the main drivers and actors as well as the challenges and the benefits that it can have in practice. The article shows that the implementation of cost accounting is a result of coercive isomorphism consistent with the external pressures of central government. However, there is no evidence of the successful use of the information for management purposes, and the universities do not report benefits in terms of efficiency and effectiveness. The results show that, in practice, the main role assigned to cost accounting is accountability.
Isabel Brusca; Margarita Labrador; Vicente Condor. Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation? Public Performance & Management Review 2019, 42, 1138 -1163.
AMA StyleIsabel Brusca, Margarita Labrador, Vicente Condor. Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation? Public Performance & Management Review. 2019; 42 (5):1138-1163.
Chicago/Turabian StyleIsabel Brusca; Margarita Labrador; Vicente Condor. 2019. "Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?" Public Performance & Management Review 42, no. 5: 1138-1163.
Isabel Brusca; Giuseppe Grossi; Francesca Manes-Rossi. Setting consolidated reporting standards for local government. Public Money & Management 2018, 38, 483 -492.
AMA StyleIsabel Brusca, Giuseppe Grossi, Francesca Manes-Rossi. Setting consolidated reporting standards for local government. Public Money & Management. 2018; 38 (7):483-492.
Chicago/Turabian StyleIsabel Brusca; Giuseppe Grossi; Francesca Manes-Rossi. 2018. "Setting consolidated reporting standards for local government." Public Money & Management 38, no. 7: 483-492.
El principio de sostenibilidad de deuda comercial establece un nuevo mecanismo de disciplina presupuestaria. Ante este contexto, el objetivo de este trabajo es analizar qué variables caracterizan mejor la liquidez de los municipios españoles. El Plan de Pago a Proveedores y el periodo medio de pago de los ayuntamientos son la referencia principal. Mediante un análisis discriminante y una regresión lineal, se evidencia que la ejecución del ahorro bruto, el periodo de cobro y los gastos corrientes están relacionados con la deuda comercial. Esta investigación contribuye en el estudio de las variables explicativas de la situación financiera a corto plazo.
Isabel Brusca; Jorge Olmo. La deuda comercial de los ayuntamientos españoles: análisis empírico. Innovar 2018, 28, 129 -146.
AMA StyleIsabel Brusca, Jorge Olmo. La deuda comercial de los ayuntamientos españoles: análisis empírico. Innovar. 2018; 28 (70):129-146.
Chicago/Turabian StyleIsabel Brusca; Jorge Olmo. 2018. "La deuda comercial de los ayuntamientos españoles: análisis empírico." Innovar 28, no. 70: 129-146.
The chapter discusses the recent multifaceted developments in public sector financial management and in particular the contribution of the permanent study group (PSG) XII in the debate regarding the reforms and the innovations occurring at all governmental levels and different public sector organizations. Guiding the reader through the journey of the PSG, the chapter outlines the key challenges that future studies dealing with public sector financial management will be called to envisage. In parallel, it focuses on the harmonization of governmental accounting systems towards IPSAS or EPSAS and national accounts in Europe by shedding light on the existing situation and the imminent trends.
Francesca Manes Rossi; Eugenio Caperchione; Sandra Cohen; Isabel Brusca. Financial Management and Public Sector Accounting in an Age of Reforms: Developments and Changes in Public Sector Financial Management. Public Administration in Europe 2018, 235 -246.
AMA StyleFrancesca Manes Rossi, Eugenio Caperchione, Sandra Cohen, Isabel Brusca. Financial Management and Public Sector Accounting in an Age of Reforms: Developments and Changes in Public Sector Financial Management. Public Administration in Europe. 2018; ():235-246.
Chicago/Turabian StyleFrancesca Manes Rossi; Eugenio Caperchione; Sandra Cohen; Isabel Brusca. 2018. "Financial Management and Public Sector Accounting in an Age of Reforms: Developments and Changes in Public Sector Financial Management." Public Administration in Europe , no. : 235-246.
Isabel Brusca; Margarita Labrador. Budgeting in the Public Sector. Global Encyclopedia of Public Administration, Public Policy, and Governance 2018, 488 -500.
AMA StyleIsabel Brusca, Margarita Labrador. Budgeting in the Public Sector. Global Encyclopedia of Public Administration, Public Policy, and Governance. 2018; ():488-500.
Chicago/Turabian StyleIsabel Brusca; Margarita Labrador. 2018. "Budgeting in the Public Sector." Global Encyclopedia of Public Administration, Public Policy, and Governance , no. : 488-500.
This study contributes to research on integrated and sustainability reporting at higher-education institutions in the context of voluntary reporting by focusing on an innovative Spanish university. It examines the developments for the implementation of sustainability and integrated reporting at this university by critically analysing what, why, who and how the new models of reporting have been implemented. The paper provides a case study using documentary analysis and qualitative data based on semi-structured interviews. The results show that the report is mainly focused on social and sustainability values and can not be considered an integrated report that connects all the capitals creating value. The key driver has been stakeholders' interests, represented by the university's social council, aiming at increasing competitiveness and achieve third mission objectives. The paper contributes by pointing out the challenges and principal issues of the process of implementation. An important issue for successful implementation is introducing it as a managerial and accountability tool, and linking it to the organisation's strategic objectives. This can be used for learning processes at other universities that want to follow this path.
Isabel Brusca; Margarita Labrador; Manuel Larran. The challenge of sustainability and integrated reporting at universities: A case study. Journal of Cleaner Production 2018, 188, 347 -354.
AMA StyleIsabel Brusca, Margarita Labrador, Manuel Larran. The challenge of sustainability and integrated reporting at universities: A case study. Journal of Cleaner Production. 2018; 188 ():347-354.
Chicago/Turabian StyleIsabel Brusca; Margarita Labrador; Manuel Larran. 2018. "The challenge of sustainability and integrated reporting at universities: A case study." Journal of Cleaner Production 188, no. : 347-354.