Table 5 Analysis of the infrastructural... | Emerald Publishing

Table 5

Analysis of the infrastructural elements during the period 2010–2016

Objects	Political	Accounting	Professional
Quality	Competition Purchaser and provider split Decentralization Management by objectives Quality guarantees Dialogue Individualization Client involvement Focus on results Flexibility Provider variation Collaboration and cooperation Holistic views	Pedagogical role for accountants Performance targets and indicators Getting closer to operations	Individualised services Documentation Formulating objectives and work procedures Routinization Flexibility Strategizing the control system
Economy	Competition Balanced budgets Privatization Profit centers Purchaser and provider split Decentralization Management by objectives Balanced budgets and follow ups Focus on interims reports Investments Reduced overhead costs	Consolidated statements Financial indicators Costs Focus on revenues Pay for performance Business responsibilities Forecasting Monthly budget meetings Pay for performance	Profit center responsibilities for managers Handling accounting information Cost management Business responsibilities Revenue management Reflexive and holistic work procedures
Fairness and equality	Freedom of choice Decentralization Individualization Enhanced need assessments Involvement of clients in decisions Gender equality Accessibility	Accumulated results transferred between years Cost based needs allocation Continuing follow ups of resource distribution Problematizing allocations	Decentralization Routinization Benchmarking and freedom of choice Documentation Individual care plan
Competence and staff	Leadership Enhanced purchaser competence Leaders' ability to create commitment	Benchmarking Enhancing pedagogical competence Recruitment	Formal competence Building networks over boundaries Documentation Workplace training Specialized competence Close leadership

Objects	Political	Accounting	Professional
Quality	Competition Purchaser and provider split Decentralization Management by objectives Quality guarantees Dialogue Individualization Client involvement Focus on results Flexibility Provider variation Collaboration and cooperation Holistic views	Pedagogical role for accountants Performance targets and indicators Getting closer to operations	Individualised services Documentation Formulating objectives and work procedures Routinization Flexibility Strategizing the control system
Economy	Competition Balanced budgets Privatization Profit centers Purchaser and provider split Decentralization Management by objectives Balanced budgets and follow ups Focus on interims reports Investments Reduced overhead costs	Consolidated statements Financial indicators Costs Focus on revenues Pay for performance Business responsibilities Forecasting Monthly budget meetings Pay for performance	Profit center responsibilities for managers Handling accounting information Cost management Business responsibilities Revenue management Reflexive and holistic work procedures
Fairness and equality	Freedom of choice Decentralization Individualization Enhanced need assessments Involvement of clients in decisions Gender equality Accessibility	Accumulated results transferred between years Cost based needs allocation Continuing follow ups of resource distribution Problematizing allocations	Decentralization Routinization Benchmarking and freedom of choice Documentation Individual care plan
Competence and staff	Leadership Enhanced purchaser competence Leaders' ability to create commitment	Benchmarking Enhancing pedagogical competence Recruitment	Formal competence Building networks over boundaries Documentation Workplace training Specialized competence Close leadership

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