An emergent audit agenda: comparative lessons drawn from Best Value development in Local Government in Scotland compared with England
- 1 July 1999
- journal article
- Published by SAGE Publications in Public Policy and Administration
- Vol. 14 (3) , 67-89
- https://doi.org/10.1177/095207679901400305
Abstract
Best Value was introduced in 1997 to local governments in Scotland; in England and Wales. This article charts the introduction of the policy to local government in the two legislative domains, and compares differences in implementation between Scotland and England. Drawing on these differences, the article seeks to highlight a number of emergent issues for audit organisations. Audit will play a central role in the regulation of the Best Value Regimen. Although Best Value will change local government, and may facilitate the birth of the 'enabling authority', it will also have profound effects on the role of the auditor and the framework of local government regulation.Keywords
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