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

Irvine Lapsley, Christopher Kam Man Pong

    Research output: Contribution to journalArticlepeer-review

    68 Citations (Scopus)


    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 languageEnglish
    Pages (from-to)541-567
    Number of pages27
    JournalEuropean Accounting Review
    Issue number4
    Publication statusPublished - 2000


    Dive into the research topics of 'Modernization versus problematization: value-for-money audit in public services'. Together they form a unique fingerprint.

    Cite this