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Keywords: public service expenditures
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Journal Articles
Accounting and the Public Interest (2013) 13 (1): 151–171.
Published: 01 December 2013
... be easily measured ( Berne 1992 ; Berne and Schramm 1986 ). Therefore, we use service efforts to proxy public service outputs. We measure those efforts as public service expenditures per capita. Following Trussel and Patrick (2012a ) and Patrick and Trussel (2011 ), we operationalize the construct...