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

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  • MICHELA ARNABOLDI
  • IRVINE LAPSLEY

Abstract

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.

Suggested Citation

  • Michela Arnaboldi & Irvine Lapsley, 2008. "Making Management Auditable: The Implementation of Best Value in Local Government," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 22-47, March.
    • Handle: RePEc:bla:abacus:v:44:y:2008:i:1:p:22-47
    DOI: 10.1111/j.1467-6281.2007.00247.x
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    File URL: https://doi.org/10.1111/j.1467-6281.2007.00247.x
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    References listed on IDEAS

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    1. Pollitt, Christopher & Girre, Xavier & Lonsdale, Jeremy & Mul, Robert & Summa, Hilkka & Waerness, Marit, 1999. "Performance or Compliance?: Performance Audit and Public Management in Five Countries," OUP Catalogue, Oxford University Press, number 9780198296003.
    2. Paul Higgins & Philip James & Ian Roper, 2004. "Best Value: Is It Delivering?," Public Money & Management, Taylor & Francis Journals, vol. 24(4), pages 251-258, August.
    3. Steve Martin, 1999. "Developments: Visions of Best Value: Modernizing or Just Muddling Through?," Public Money & Management, Taylor & Francis Journals, vol. 19(4), pages 57-61, October.
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    1. Michela Arnaboldi & Irvine Lapsley, 2010. "Asset management in cities: polyphony in action?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 392-419, March.
    2. Ana-Maria BERCU & Mihaela ONOFREI & Anca-Florentina VATAMANU, 2018. "The Performance Paradox In The Public Sector In Eu Member States. Key Facts And Challenges," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 14(1), pages 94-103, October.
    3. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
    4. Irvine Lapsley & Peter Miller & Fabrizio Panozzo, 2010. "Accounting for the city," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 305-324, March.
    5. Yousef Alwardat & Abdullatif Basheikh, 2017. "The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(12), pages 144-144, November.

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