Macro NPFM categories used to classify the sample
| NPFM categories | Description | Papers | |
|---|---|---|---|
| 1 | Changes to financial reporting systems | Promotion of accrual-based financial statements across government departments and sectors and reliance on business professional accounting set accounting standards | n. 85 26% |
| 2 | Development of commercially minded, market-oriented management systems and structures | Pricing and provision of public services, emphasising cash management, contracting-out arrangements and internal and external charging/pricing mechanisms | n. 26 8% |
| 3 | Development of a performance measurement approach | Implementation of financial and non-financial performance indicators, league tables, benchmarking, and output/outcome-based performance metrics | n. 77 24% |
| 4 | Devolvement/decentralisation or delegation of budgets | Integration of financial and management accounting systems and financial and non-financial performance results | n. 28 9% |
| 5 | Changes to internal and external public sector audits | Monitoring service delivery functions and providing reviews of the efficiency and effectiveness (‘value-for-money) of public services, citizen charters and program evaluations | n. 7 2% |
| 6 | Multiple NPFM themes | General discussions of NPFM development and articles addressing more than one NPFM theme | n. 102 31% |
| NPFM categories | Description | Papers | |
|---|---|---|---|
| 1 | Promotion of accrual-based financial statements across government departments and sectors and reliance on business professional accounting set accounting standards | ||
| 2 | Pricing and provision of public services, emphasising cash management, contracting-out arrangements and internal and external charging/pricing mechanisms | ||
| 3 | Implementation of financial and non-financial performance indicators, league tables, benchmarking, and output/outcome-based performance metrics | ||
| 4 | Integration of financial and management accounting systems and financial and non-financial performance results | ||
| 5 | Monitoring service delivery functions and providing reviews of the efficiency and effectiveness (‘value-for-money) of public services, citizen charters and program evaluations | ||
| 6 | General discussions of NPFM development and articles addressing more than one NPFM theme |
Source(s): Table created by authors based on Olson et al. (1998, 2001) and Guthrie et al. (1999)