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This article presents an empirical analysis of current local authority capacity and future plans to implement the Best Value framework. It analyses the perceptions of two groups of practitioners who are among the closest to what is currently taking place in individual authorities and will play a key role in implementing the new regime. The article highlights important differences between the views of local authority ‘Best Value officers’ and external auditors. It concludes that the prospects for fundamental improvements in local services depend on a more strategic approach to the capacity problems facing authorities which are willing to change but lack some of the tools and technologies required.
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