@article{ortiz-martínez_antón-renart_marín-hernández_2019,  title={The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants},  volume={21},  ISSN={1806-4892},  url={https://doi.org/10.7819/rbgn.v21i2.3979},  DOI={10.7819/rbgn.v21i2.3979},  number={2},  journal={Revista Brasileira de Gestão de Negócios},  publisher={Fundação Escola de Comércio Álvares Penteado},  author={Ortiz-Martínez, Esther and Antón-Renart, Marcos and Marín-Hernández, Salvador},  year={2019},  month={Apr},  pages={365–386} }