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

Irvine Lapsley; Christopher Kam Man Pong

doi:10.1080/713764876

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

Irvine Lapsley, Christopher Kam Man Pong

Research output: Contribution to journal › Article › peer-review

69 Citations (Scopus)

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.

Original language	English
Pages (from-to)	541-567
Number of pages	27
Journal	European Accounting Review
Volume	9
Issue number	4
DOIs	https://doi.org/10.1080/713764876
Publication status	Published - 2000

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10.1080/713764876

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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.",

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AB - 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.

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

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