Making Management Auditable: The Implementation of Best Value in Local Government.

• Autores: Michela Arnaboldi, Irvine Lapsley
• Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 44, Nº 1, 2008, págs. 22-47
• Idioma: inglés
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• Resumen

  • This article examines the implementation of Best Value—an audit tool of the U.K. government's modernization policy—in local government, specifically in Scotland. This is a study of the impact of this key concept, primarily on the management of these public services. The aim of Best Value Audit is to enhance transparency and accountability of management actions in local government. The article draws on Power's (1997 ) Audit Society thesis to inform this research. The Best Value approach has been heavily influenced by audit processes and oversight bodies both in its design and implementation. This article supports the Power thesis of the Audit Society: It reveals the manner in which audit practices are deployed by agencies of central government with the intent to shape the management of local government. [ABSTRACT FROM AUTHOR]