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Author: | Lapsley, I. Pong, K.M. |
Title: | Modernization versus provblematization: value-for-money audit in public services |
Journal: | European Accounting Review
2000 : VOL. 9:4, p. 541-567 |
Index terms: | Auditing Public services Scotland |
Language: | eng |
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. |
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