Abstract
In both academic discourse and political debate, increasing reference has been and is being made to ‘value for money’ as a benchmark against which the performance of local authorities, and other parts of the public sector, can be judged. The phrase, value for money, implies that there exists a knowable and appropriate, even ideal, relationship between the inputs a local authority consumes and the outputs it provides, between its accomplishments and the monetary expenditure incurred in achieving them.
We would like to acknowledge the helpful comments and criticism of Andrew Coulson, Clive Holtham, Anthony Hopwood, Rowan Jones, and participants at an accounting and finance seminar at the University of Warwick.
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© 1990 David J. Cooper & Trevor M. Hopper
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McSweeney, B., Sherer, M. (1990). Value for Money Auditing: Some Observations on its Origins and Theory. In: Cooper, D.J., Hopper, T.M. (eds) Critical Accounts. Palgrave, London. https://doi.org/10.1007/978-1-349-09786-9_15
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