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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.
SCIMA record nr: 220440
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