the main motivating and driving factors of the NPM reforms were bureaucratic corruption, dysfunctional governance system, fiscal crises, and the success of the reforms in other countries. For developing nations and former communist countries, the motivation for reforms was benefiting from participation in a globalized economy and fulfilling the requirements of international donors. Although NPM reforms mainly aimed at increasing efficiency and decreasing costs of the public sector, each country's reforms were focused on certain specific areas. In South Africa and Zambia, for instance, independent authorities were created for tax collection with the primary goal of promoting accountability. In Germany, the NPM reforms mainly focused on internal reforms. In France, the 1982 Act of Decentralization, which created autonomous local collectivities in the areas of budgeting and taxation, led to managerialism and privatization. The reforms also varied across time. For instance, while reorganization of responsibilities was the main focus area of the Tilburg model in the 1980s, the reform goals were reoriented from internal restructuring to the external environment focusing on the role of citizens in the 1990s. Across countries, various actors played different roles in initiating, facilitating, and implementing NPM reforms. In the Netherlands and Germany, for instance, the reforms were initiated by local governments. However, the reforms in the Netherlands were supported by the central government while the New Steering model of Germany did not receive any support from the federal government. In Africa, most of the reforms were introduced and implemented by national governments. While national and local governments played a central role in initiating and implementing the reforms, some international organizations had a crucial role in facilitating and driving the reforms. For instance, OECD played a vital role in facilitating the transfer of reforms across its member countries by developing tools and guidelines. Moreover, it was the World Bank and IMF that pushed non-western and developing countries for public management reforms. In Africa, for example, the reforms were part of the “economic liberalization packages of structural adjustment.” Aspects NPM was accepted as the "gold standard for administrative reform" in the 1990s. The idea for using this method for government reform was that if the government guided private-sector principles were used rather than rigid hierarchical bureaucracy, it would work more efficiently. NPM promotes a shift from bureaucratic administration to business-like professional management. NPM was cited as the solution for management ills in various organizational context and policy making