Abstract
This article offers some understanding of the early experience of implementing Best Value in the local authority sector. Implementation is dependent on how local government understands the concept; what local government is able to deliver; and what central government is prepared to accept. For the case study authority described in this article, Best Value is understood to depend on three deliverable ‘cornerstones’, embedded in a context that emphasises accountability, seeks to develop ‘learning’ and pursues change in organizational culture, emphasising the tenets of ‘business excellence’. The authors conclude that Best Value represents an unusual cocktail of top-down concept and bottom-up realization, providing a new twist in the control of the local government sector.
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