How does the historical development of budgeting match the development of management doctrines, as discussed in section 5.3 of Chapter 5?

Data from section 5.3

Performance management In the private sector, both practitioners and academics expressed dissatisfaction with traditional (especially financial) performance measurement in the 1970s and 1980s. The traditional systems, developed from costing and accounting systems, were criticized for encouraging short-term behaviour, lacking strategic focus, encouraging local optimization, encouraging minimization of variance rather than continuous improvement and not being externally focused (Bourne et al., 2000).
In the public sector, performance management also became an important theme. This was especially the case from the 1980s onwards, and is often regarded as an element of the NPM reforms. However, in the first decades of the twentieth century, in the USA the first initiatives were already undertaken to measure performance, mainly in the form of measuring the efficiency of government entities (Bouckaert and Halligan, 2008). In this period there was not much interest in results and outcomes.
However, before discussing the purposes, conditions and possible side-effects of performance management, we will first pay attention to the management doctrines that can be identified.