ABSTRACT
Labour's commitment to the Best Value approach in policy terms has still permitted significant differences of practice in Scotland. The argument is made here that Best Value incorporates elements of the rationales behind both CCT and performance management. It is not therefore a radical break from past practice — more of an incremental change which builds on initiatives of recent years. The article concludes that there are unresolved tensions and contradictions which need to be addressed if the policy is to have a significant and lasting impact on the day-to-day practices of Scottish local councils.
