Review Reports

Round 1

Reviewer 1 Report

Dear authors

 

The article is very interesting, covering an important topic both for academia and practitioners. The methodological approach and data analysis is adequate. Congratulations for the work.

Author Response

Dear Reviewer,

Thank you very much for your comment.

All the best.

The authors.

Reviewer 2 Report

I found the paper refreshing, interesting and well-written. My only comment to the authors is to better clarifies the theoretical, beyond empirical and practical, contribution of the paper. 

Author Response

Dear Reviewer,

Thank you very much for your comments. We improve our abstract, findings, and conclusions with the theoretical contribution of our research. We also integrate our contribution in the literature review as well. In summary, the main contribution is how to identify direct expenditure analysis weaknesses and how to reduce their effects.

All the best.

The authors.

Author Response File: Author Response.docx