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

Irvine Lapsley, Christopher Kam Man Pong

Research output: Contribution to journalArticle

48 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 languageEnglish
Pages (from-to)541-567
Number of pages27
JournalEuropean Accounting Review
Volume9
Issue number4
DOIs
Publication statusPublished - 2000

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