Table 2 Analysis of the infrastructural... | Emerald Publishing

Table 2

Analysis of the infrastructural elements during the period 1991–2000

	Practices
Objects	Political	Accounting	Professional
Quality	Competition Purchaser and provider split Decentralization Management by objectives Quality commitments	Efforts to include quality aspects in tender documents and contracts Developing quality indicators	Tight functional boundaries
Economy	Restrictive and balanced budgets Cost cuts Competition(savings) Privatization Profit centers	Monthly budget reporting Consolidated statements Financial indicators	Profit center responsibilities for managers Preparation for competition
Fairness and equality	Freedom of choice Decentralization - moving politics closer to the public Individualization	Accumulated results transferred between years Volume based pay for performance scheme	Decentralization
Competence and staff	Engage employees Competence development Recruitment of managers	Competence projects for financial administrators Competence criteria in tender documents and contracts	Usual competence development projects

	Practices
Objects	Political	Accounting	Professional
Quality	Competition Purchaser and provider split Decentralization Management by objectives Quality commitments	Efforts to include quality aspects in tender documents and contracts Developing quality indicators	Tight functional boundaries
Economy	Restrictive and balanced budgets Cost cuts Competition(savings) Privatization Profit centers	Monthly budget reporting Consolidated statements Financial indicators	Profit center responsibilities for managers Preparation for competition
Fairness and equality	Freedom of choice Decentralization - moving politics closer to the public Individualization	Accumulated results transferred between years Volume based pay for performance scheme	Decentralization
Competence and staff	Engage employees Competence development Recruitment of managers	Competence projects for financial administrators Competence criteria in tender documents and contracts	Usual competence development projects

Source(s): The table is created by the authors