Palomino Robles, Diana Silvia, Yessica Yulissa Lino Torero, Felix Pele Mendoza Cayetano, and Manuel Augusto Rodríguez Ramírez. 2026. “Challenges in The Implementation of The Integrated Financial‎Management System: An Approach Based on GovernanceAnd ‎Institutional Capacity in Local Governments”. International Journal of Accounting and Economics Studies 13 (1): 673-81. https://doi.org/10.14419/3t44n207.