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Purpose – As many states recognise the need to enter into new relationships with the third sector, strategic commissioning of services has moved up the political agenda. The establishment of the Office of the Third Sector in the UK Cabinet Office heralded a commitment to engage the “voice” and...
Purpose – This paper aims to develop a classification scheme of different types of value for money (VFM) audits with different degrees of compliance audit, and to classify the performance audits carried out by the Swedish National Audit Office (SNAO) during its first six years as an independent...
Purpose – This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and...
Purpose – This paper aims to review calls on the UK police service to respond to the dual challenge of increasing governmental/public demands for improvements in police efficiency and effectiveness in the likely context of decreasing real time increases in financial resources. Specifically it...
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