Ibern Regàs, Pere2020-10-072020-10-072019-12http://hdl.handle.net/10230/45420application/pdfspaThis is an Open Access article distributed under the terms of the Creative Commons Attribution License Creative Commons Attribution 4.0 International, which permits unrestricted use, distribution and reproduction in any medium provided that the original work is properlyattributed.Los sistemas de pago a los proveedores : situación actual y vías de avanceinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess