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Value for Money (VFM) audit choice in the new public management era
Bibliographic Data
| ID | 9783590 |
|---|---|
| Authors | Sana Adi (corresponding author), Patrice Dutil (0000-0003-2294-7492) |
| Year | 2018 |
| Volume | 61 |
| Issue | 1 |
| Pages | 91-108 |
| Publication date | 2018-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Canadian Public Administration (JOURNAL) |
| Journal identifiers | ISSN: 0008-4840 • E-ISSN: 1754-7121 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/capa.12254 |
| OpenAlex | W2789386303 |
| Language | EN |
| Citations received | 3 |
| References cited | 26 |
Value for Money (VFM) audits are now critical aspects of accountability in Westminster systems, based on the assumption that ministries are systematically examined. This study explores the VFM inquiries of the Auditor General of Ontario (AGO) between 1997 and 2014 as a case study to uncover trends of consistency of approach under the flourishing “new public management” philosophy of cutting costs and raising efficiencies. It asks three broad questions: does the frequency and intensity of VFM audits correlate with the financial importance of the ministries? Do political controversies affect the choice of what will be subject to a VFM audit? Finally, do Auditors General make a personal difference in what ministries will be audited through a VFM framework? The findings demonstrate a pattern of over‐auditing of some ministries while important ministries are consistently under‐audited
Accountability · Audit · Business · Consistency (knowledge bases · Economics · Flourishing · Political science · Politics · Public economics · Public relations · Value (mathematics · Value for money · Accounting · Computer Science · Law · Psychology · Public Policy and Administration Research · Public-Private Partnership Projects · Regulation and Compliance Studies
The future of auditing
Performance auditing in local government
Modernization versus problematization
Reporting on Outcomes
Audit and Evaluation in Public Management
Audit or Evaluation? A National Audit Office VFM Study
On The Nature Of Audit Judgements
Measuring the impact of value‐for‐money audits
Managerialist advocate or “control freak”? The Janus‐faced Office of the Auditor General
The politics of audit
From change to stability
How does an auditor general's office see itself
| Citations per year | 0.5 |
|---|---|
| Citation span | 2020 - 2025 (6) |
| Highly cited | No |