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Best Value Audits in Scotland: Winning without Scoring?

Posted: 14 Mar 2008  

James Downe

Cardiff University - Cardiff Business School

Clive Grace

Government of the United Kingdom - Audit Commission

Steve Martin

Cardiff University - Cardiff Business School

Sandra Nutley

University of St. Andrews

Abstract

Best Value audits have encouraged improvements in the corporate capacity of Scottish local authorities. They are seen by local government as credible and, in contrast to Comprehensive Performance Assessments in England, are applauded for taking account of local priorities and contexts. However, there are some concerns about the consistency and transparency of the process, and reports have failed to attract public interest. In future, the Best Value audit process will need to pay more attention to the importance of partnership working between councils and other local agencies.

Suggested Citation

Downe, James and Grace, Clive and Martin, Steve and Nutley, Sandra, Best Value Audits in Scotland: Winning without Scoring?. Public Money & Management, Vol. 28, Issue 2, pp. 77-84, April 2008. Available at SSRN: https://ssrn.com/abstract=1105559 or http://dx.doi.org/10.1111/j.1467-9302.2008.00625.x

James Downe (Contact Author)

Cardiff University - Cardiff Business School ( email )

Aberconway Building
Colum Drive
Cardiff, CF10 3EU
United Kingdom

Clive Grace

Government of the United Kingdom - Audit Commission

1 Vincent Square
London SW1P 2PN
United Kingdom

Stephen James Martin

Cardiff University - Cardiff Business School ( email )

Aberconway Building
Colum Drive
Cardiff, CF10 3EU
United Kingdom

Sandra Nutley

University of St. Andrews ( email )

Department of Management
St. Andrews, Fife KY16 9AL
United Kingdom

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