Keywords: Public sector
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (6): 1–21.
Published: 12 February 2026
... and authors. The full terms of this license may be seen at Link to the terms of the CC BY 4.0 licence . Balanced scorecard Public sector Performance measurement Institutional theory Fundação para a Ciência e Tecnologia UID/04011: CETRAD - Centre for Transdisciplinary http://dx.doi.org...
Journal Articles
Journal Articles
Journal Articles
Journal of Applied Accounting Research (2018) 19 (1): 81–101.
Published: 12 February 2018
... or not at risk of financial distress. The next section provides the background on financial risk in the public sector and the data gathered by the DCED. The indicators of financial risk are discussed in Section 3 . Section 4 includes the empirical testing, and the Section 5 concludes the paper...
Journal Articles
Journal of Applied Accounting Research (2017) 18 (4): 445–463.
Published: 13 November 2017
... in the stream of their revenues. Design/methodology/approach The Anderson et al.’s (2003) approach is adapted to the public sector environment by using types of expenses and revenues typical to the local government setting. The data sample consists of 1,852 observations of Greek municipalities...
Journal Articles

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