1390-8634 1390-8634 S1390-86342019000100019 10.17163/uni.n30.2019.01 España España 00 08 2019 00 08 2019 30 19 39

2016 2017 1983 2003 2005 2008 2008 2003 2010 1999 2005 2016 2016 2018 2003 2009 2007 2000 2006 1992 2007 2012 2010 2012 2014 1999 2008 2005 2003 1994 2010 2005 2009 2012 2015 2016 1973 2010 2007 2006 2010 2016 2015 2017 1997 2008 2007 2017 2018 1980 2016 2016 2009 2010 UNITED STATES GENERAL ACCOUNTING OFFICE 1990 1978 2010