@Article{ GARDE_RODRÍGUEZ_ALCAIDE:122-145,

author = { RAQUEL GARDE SÁNCHEZ and MANUEL PEDRO RODRÍGUEZ BOLÍVAR and LAURA ALCAIDE MUÑOZ } ,

title = { Are Spanish SAIs accomplishing INTOSAIS' best practices code of transparency and accountability? },

journal = { Transylvanian Review of Administrative Sciences },

year = { 2014 },

volume = { 43 },

pages = { 122-145 },

}