Answers are grounded in this paper and cite their sources.
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.
No takes yet. Share an insight, caveat, or question.
Lapsley et al. (2000) studied this question.
Synapse has enriched 10 related papers. Consider them for comparative context: