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Searching for strategy: Value for Money (VFM) audit choice in the new public management era
Author(s) -
Adi Sana,
Dutil Patrice
Publication year - 2018
Publication title -
canadian public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.361
H-Index - 26
eISSN - 1754-7121
pISSN - 0008-4840
DOI - 10.1111/capa.12254
Subject(s) - audit , flourishing , accountability , accounting , business , consistency (knowledge bases) , value (mathematics) , politics , value for money , public relations , political science , economics , public economics , law , computer science , psychology , artificial intelligence , machine learning , psychotherapist
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.