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

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  • I. Lapsley
  • C. K. M. Pong

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.

Suggested Citation

  • I. Lapsley & C. K. M. Pong, 2000. "Modernization versus problematization: value-for-money audit in public services," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 541-567.
    • Handle: RePEc:taf:euract:v:9:y:2000:i:4:p:541-567
    DOI: 10.1080/713764876
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    References listed on IDEAS

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    1. Pollitt, Christopher & Girre, Xavier & Lonsdale, Jeremy & Mul, Robert & Summa, Hilkka & Waerness, Marit, 1999. "Performance or Compliance?: Performance Audit and Public Management in Five Countries," OUP Catalogue, Oxford University Press, number 9780198296003, Decembrie.
    2. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    3. Paul Jowett & Margaret Rothwell, 1988. "Performance Indicators in the Public Sector," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-08987-1.
    4. Roger Levy, 1996. "Managing Value‐for‐Money Audit in the European Union: The Challenge of Diversity," Journal of Common Market Studies, Wiley Blackwell, vol. 34(4), pages 509-529, December.
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    1. Danielle Morin, 2008. "Auditors general's universe revisited: An exploratory study of the influence they exert on public administration through their value for money audits," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(7), pages 697-720, July.
    2. Clinton Free & Vaughan Radcliffe & Brent White, 2013. "Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada," Journal of Business Ethics, Springer, vol. 113(3), pages 441-459, March.
    3. Clinton Free & Vaughan S. Radcliffe & Crawford Spence & Mitchell J. Stein, 2020. "Auditing and the Development of the Modern State," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 485-513, March.
    4. Kristin Reichborn-Kjennerud, 2015. "Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit," Public Organization Review, Springer, vol. 15(1), pages 17-32, March.
    5. Åge Johnsen & Pentti Meklin & Lasse Oulasvirta & Jarmo Vakkuri, 2001. "Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 583-599.
    6. Abdalla Salih, 2014. "The Politics of BV: New Labour¡¯s Vision and the Policy Makers¡¯ Agenda," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 5(2), pages 82-93, March.

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