Modernization versus problematization: value-for-money audit in public services

I. Lapsley and C. K. M. Pong

European Accounting Review, 2000, vol. 9, issue 4, 541-567

Abstract: This paper examines the practice of value-for-money (VFM) audit in Scotland. The concept of VFM has featured strongly in the policy guidance of successive governments as they have initiated changes in the structure, organization and delivery of public services. The expression VFM is now embedded in everyday language and discussion about the performance of the public sector. However, this study of the practices of an expert group of VFM auditors presents a picture of complexity: VFM, as a concept, may be taken for granted, but, in practice, it has been, and continues to be, problematic.

Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/713764876 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:9:y:2000:i:4:p:541-567

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/713764876

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().