Table 4 Analysis of the infrastructural... | Emerald Publishing

Table 4

Analysis of the infrastructural elements during the period 2000–2010

	Practices
Objects	Political	Accounting	Professional
Quality	Competition Purchaser and provider split Decentralization Management by objectives Quality guarantees Dialogue Individualization Client involvement Focus on results	Efforts to include quality aspects in tender documents and contracts Develop the role of accountants Business support Quality indicators	Tight functional boundaries Documentation Formulating objectives and work procedures
Economy	Cost cuts Competition(quality) Balanced budgets and follow ups Privatization Profit centers Focus on interim reports	Costs Consolidated statements Financial indicators Focus on revenues Pay for performance Forecasting Monthly budget meetings	Profit center responsibilities for managers Preparation for competition Focus on costs Handling accounting information
Fairness and equality	Freedom of choice Decentralization Enhanced needs assessments Individualization Involvement of clients in decisions	Accumulated results transferred between years Cost based needs allocations Follow up resource distribution among districts	Decentralization Routinized work practices according to work procedures
Competence and staff	Engage employees Leadership Empowerment and involvement Recruitment of managers Formal competence Competence fund	Competence projects for financial administrators Competence criteria in tender documents and contracts Benchmarking	Formal competence Building networks over boundaries Documentation

	Practices
Objects	Political	Accounting	Professional
Quality	Competition Purchaser and provider split Decentralization Management by objectives Quality guarantees Dialogue Individualization Client involvement Focus on results	Efforts to include quality aspects in tender documents and contracts Develop the role of accountants Business support Quality indicators	Tight functional boundaries Documentation Formulating objectives and work procedures
Economy	Cost cuts Competition(quality) Balanced budgets and follow ups Privatization Profit centers Focus on interim reports	Costs Consolidated statements Financial indicators Focus on revenues Pay for performance Forecasting Monthly budget meetings	Profit center responsibilities for managers Preparation for competition Focus on costs Handling accounting information
Fairness and equality	Freedom of choice Decentralization Enhanced needs assessments Individualization Involvement of clients in decisions	Accumulated results transferred between years Cost based needs allocations Follow up resource distribution among districts	Decentralization Routinized work practices according to work procedures
Competence and staff	Engage employees Leadership Empowerment and involvement Recruitment of managers Formal competence Competence fund	Competence projects for financial administrators Competence criteria in tender documents and contracts Benchmarking	Formal competence Building networks over boundaries Documentation

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