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Open Access. Powered by Scholars. Published by Universities.®

2012

John J Glynn

Value

Articles 1 - 3 of 3

Full-Text Articles in Business

Introduction: A Broad Overview Of 'Value For Money', John Glynn, David Perkins Oct 2012

Introduction: A Broad Overview Of 'Value For Money', John Glynn, David Perkins

John J Glynn

If there is a catchphrase which has entered the vocabulary of public sector provision it is 'Does this service provide value for money?' Most readers would say that they understand both the emphasis on 'value for money' and what this term means. The emphasis arises out of political and public concerns in the late 1970s and early 1980s that public expenditure was out of control and that there was little publicly available evidence to show if public services were operating effectively and efficiently. One of the key conclusions which led to the development of this volume was that often there …


The Value For Money Trend, John Glynn Oct 2012

The Value For Money Trend, John Glynn

John J Glynn

New thinking has expanded the traditional role of public sector auditing.


Value For Money Auditing - An International Review And Comparison, J Glynn Oct 2012

Value For Money Auditing - An International Review And Comparison, J Glynn

John J Glynn

Value for money (VFM) auditing is not new, in many ways the United Kingdom is now only embarking explicitly upon a path that other countries have already followed. This paper reivews developments in six countries. The first country reviewed is the United Kingdom where two recent pieces of legislation have been introduced which have given statutory recognition to VFM auditing. In only a few years important moves have been made with respect to two important aspects of value for money: economy and efficiency. However, the third and most important element, that of effectiveness, appears so far to be only of …