“…On the other hand, it is stated that the NPM has a twotier approach: at one level, there is a theory/doctrine that defends improving the public sector by adopting concepts, techniques, and values from the private sector; at a higher level, there is a theory/doctrine that defends improving the public sector by adopting notions, techniques, and values from the private sector. Below that, we have more concrete concepts and real actions relating to performance, disaggregation, specialisation, the adoption of market processes and a "client" perspective, and the application of quality-of-service improvements (Pollitt, 2018).…”