An emergent audit agenda

Comparative lessons drawn from Best Value development in Local Government in Scotland compared with England

Bibliographic Data

ID6112977
AuthorsJames Sheffield (University of Paisley, corresponding author), Mary Bowerman (University of Sheffield)
Year1999
Volume14
Issue3
Pages67-89
Publication date1999-07-01
Open AccessYes
TypeARTICLE
VenuePublic Policy and Administration (JOURNAL)
Journal identifiersISSN: 0952-0767 • E-ISSN: 1749-4192
PublisherSAGE Publications Inc (PUBLISHER)
DOI10.1177/095207679901400305
OpenAlexW2107220187
LanguageEN
Citations received4
References cited21

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

Audit · Best practice · Best value · Business · Legislature · Local authority · Local government · Political science · Law · Ombudsman and Human Rights · Public Administration · Public Policy and Administration Research · Regulation and Compliance Studies · Accounting

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