Essec\Faculty\Model\Contribution {#2190
  #_index: "academ_contributions"
  #_id: "11310"
  #_source: array:26 [
    "id" => "11310"
    "slug" => "a-two-country-comparison-of-public-sector-performance-reporting-the-tortoise-and-hare"
    "yearMonth" => "2001-08"
    "year" => "2001"
    "title" => "A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare?"
    "description" => "CHRISTENSEN, M. et YOSHIMI, H. (2001). A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare? <i>Financial Accountability and Management</i>, 17(3), pp. 271-289."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "CHRISTENSEN Mark"
        "bid" => "B00703599"
        "slug" => "christensen-mark"
      ]
      1 => array:1 [
        "name" => "YOSHIMI Hiroshi"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:1 [
      0 => "public sector, performance, reporting, Australia, Japan"
    ]
    "updatedAt" => "2021-07-13 14:31:50"
    "publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/1468-0408.00131"
    "publicationInfo" => array:3 [
      "pages" => "271-289"
      "volume" => "17"
      "number" => "3"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Recent Australian and Japanese second tier public sector performance measurement changes are compared and contrasted. The case analyses are presented within a theoretical structure derived from Hood’s depiction of NPM which predicts an increased emphasis on explicit performance reporting. Significant differences and similarities are identified in terms of performance reporting effort and output; motivation for changed performance reporting; role of central agencies; and degree of resultant accountability discharge. NPM is a useful analytical framework and is enhanced by Luder’s Contingency Model, epistemic community influence and governance. The explanatory factors identified reinforce views that NPM is a term best used solely in the context of the governmental traditions of each relevant public sector."
      "en" => "Recent Australian and Japanese second tier public sector performance measurement changes are compared and contrasted. The case analyses are presented within a theoretical structure derived from Hood’s depiction of NPM which predicts an increased emphasis on explicit performance reporting. Significant differences and similarities are identified in terms of performance reporting effort and output; motivation for changed performance reporting; role of central agencies; and degree of resultant accountability discharge. NPM is a useful analytical framework and is enhanced by Luder’s Contingency Model, epistemic community influence and governance. The explanatory factors identified reinforce views that NPM is a term best used solely in the context of the governmental traditions of each relevant public sector."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-18T21:22:06.000Z"
    "docTitle" => "A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare?"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/christensen-mark">CHRISTENSEN Mark</a>, YOSHIMI Hiroshi"
    "docDescription" => "<span class="document-property-authors">CHRISTENSEN Mark, YOSHIMI Hiroshi</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2001</span>"
    "keywordList" => "<a href="#">public sector, performance, reporting, Australia, Japan</a>"
    "docPreview" => "<b>A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare?</b><br><span>2001-08 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://onlinelibrary.wiley.com/doi/abs/10.1111/1468-0408.00131" target="_blank">A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare?</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.72674
  +"parent": null
}