This article examines the assumptions and arguments underpinning the c
ase that the Government has made for reorganizing Scottish social work
authorities. In particular the argument that the reforms will enhance
both efficiency and accountability at no increase in the cost of serv
ive delivery is examined. The neutral cost assumption is questioned wi
th data provided showing that in England and Wales larger social servi
ces departments have lower unit costs. Moreover, the need for more joi
nt and contractual arrangements under the new structures, which the go
vernment has itself acknowledged, could undermine efficiency as well a
s blurring accountability. Overall, it is argued that the government's
case for change is based on shaky assumptions with little evidence, a
nd the concern must be that the combination of reorganization and spen
ding constraints will lead to reductions in service provision in the n
ew authorities.