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. Lien vers l'article
CHRISTENSEN, M. and YOSHIMI, H. (2001). A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare? Financial Accountability and Management, 17(3), pp. 271-289.