Abstract: | Correspondence to Neil McGarvey and Arthur Midwinter, Department of Government, University of Strathclyde, Glasgow G1 1XQ Summary This article examines the assumptions and arguments underpinningthe case that the Government has made for reorganizing Scottishsocial work authorities. In particular the argument that thereforms will enhance both efficiency and accountability at noincrease in the cost of senive delivery is examined. The neutralcost assumption is questioned with data provided showing thatin England and Wales larger social services departments havelower unit costs. Moreover, the need for more joint and contractualarrangements under the new structures, which the governmenthas itself acknowledged, could undermine efficiency as wellas blurring accountability. Overall, it is argued that the government'scase for change is based on shaky assumptions with little evidence,and the concern must be that the combination of reorganizationand spending constraints will lead to reductions in semce provisionin the new authorities. |