00474pab a2200133 454500008004000000100002700040245012800067260000900195300001500204362000800219650002600227700003500253773005200288180718b2011 xxu||||| |||| 00| 0 eng d aGalera, Andres Navarro aModernizing governments in transitional and emerging economies through financial reporting based on international standards c2011 ap.609-640. aSep aAdministrative reform aBolivar, Manuel Pedro Redrigue aInternational Review of Administrative Sciences