Literature earnings management aims to determine what causes/motivates managers to disclose earnings close to zero and to use this as an instrument to influence users' decisions. However, limited research has been carried out on this subject in the public sector. Therefore, the main purpose of...

Purpose The purpose of this paper is to explore the impact of performance measurement systems (PMS) on organizational performance in public sector. In addition, it investigates the moderating effects of the organizational context. Design/methodology/approach Using a multivariate analysis, the...