Ortiz-Martínez, E., Antón-Renart, M. and Marín-Hernández, S. 2019. 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, 2 (Apr. 2019), 365–386. DOI:https://doi.org/10.7819/rbgn.v21i2.3979.