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Considers the role of marketing in an increasingly profit‐oriented local authority. Discusses the problems involved when a public service espouses marketing principles, but concludes that only marketing can make most effective use of the scarce resources available to local authorities.

During the last 15 years, local authorities in many OECD countries have been introducing competition for the provision of services, placing less emphasis on the direct provision of services and more on the strategic planning of service provision. Often this has involved encouraging both private firms and voluntary organizations to become providers of local government services. Analyses the emergence of enabling in two European countries, Ireland and the UK, and argues that local authorities in both countries are reluctant enablers. With reference to the UK, examines the implications of the CCT legislation, the key factor in the development of enabling and compares this to the emergence in Ireland of a trend towards contracting out.

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

Draws upon detailed empirical work undertaken with elected members and senior officers from a sample of 30 UK local authorities. Its focus is on the ways in which authorities have responded to rapid changes in the economic, social and political contexts and the profound challenges which these present to traditional modes of policy making and public management. Suggests that existing theoretical frameworks give insufficient attention to implications of changing local governance for the roles of elected members and that, in practice, most councillors feel ill‐equipped to respond to these changes. Local authorities need therefore to develop training and support for local politicians in fulfilling their rapidly changing and increasingly demanding roles. In particular they should look at ways of supporting elected members in working with external agencies so that they bring the “added value” of locally accountable political leadership to the work of partnerships involving public, private and voluntary sectors agencies. This will require them to embrace new forms of communication and methods of learning which are likely to be one of the key ingredients in attempts to revitalize local democracy.

As the result of a major local government reform in 1970, most welfare functions in Denmark are dealt with at the local level of government, effectively turning the extensive Danish "welfare state" into "welfare communes" as municipalities are called in the Scandinavian languages. With more than half of the country's total public expenditure being spent by local authorities, regulation of local govenment budgets has become a major concern in the economic policy of the Danish central government. Since the early 1980s the realization of the goal of limited growth in Danish local government spending has been quite successful. One explanation for this comparatively successful regulation of local government spending in Denmark can be foundin the combined effects of two factors: 1) Danish local authorities have the independent right to levy taxes, and 2) the regulation of local budgets is the result of a negotiated agreement between central and local government actors, known in Danish as "budgetary cooperation."

The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector.

This paper makes use of an ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal, external and human capital.

The results indicate that the reporting of intellectual capital by local government authorities is varied. The most reported items were joint ventures/business collaborations and management processes, while the least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. Human capital was the least reported category.

There are a number of limitations associated with this study. First the research covered only one year (2004/2005) which makes it difficult to draw any trend conclusions. Second, differing legal reporting requirements may make it difficult to compare findings of this research with findings of research conducted in other jurisdictions. The final limitation of this study is its exploratory nature of this research and the use of a disclosure index to measure disclosure levels.

The results in this paper indicate that local authorities are disclosing some aspects of intellectual capital in their annual reports. However, there is no consistent reporting framework and many areas of ICDs do not meet stakeholder expectations.

This paper is unique in that it is the first study to make use of an ICD index to examine intellectual capital reporting by local government authorities.

Examines the practical experience of benchmarking in the UK local government sector during the period leading to the introduction of an important policy initiative for local government under “New Labour”. Argues that, under conditions of fiscal control, benchmarking has been subsumed under the wider practice of performance measurement in the sector. A critical factor is the primacy of the role of performance monitoring in local government, which in turn results from the controlling nature (in fiscal and political terms) of UK central government. The corollary is a conflation of two distinct views of benchmarking: benchmarking as a rigorous and challenging scrutiny of local government processes; and benchmarking as an instrument of central government control. Such a state of affairs would appear to offer a number of advantages to those policy makers whose blueprint for the reform of local government encourages the use of benchmarking across the sector.

This article aims to examine the effects of the best value policy initiative on the human resource function in Scottish local government. The article examines whether best value provides the human resource function with the opportunity and ability to perform strategically, rather than in a reactive and opportune manner. In addition, it will examine whether the policy will enable the human resource (HR) function to move from the mechanistic, repetitive activities HR specialists report consume their time, towards the “softer”, more consultative tasks associated with the HR function.

This paper is the sequel to the authors' earlier paper in this journal and aims to present the “future research” outlined in that paper.

The approaches being employed by Welsh local authorities in commissioning home care from the independent sector are surveyed to see how a mixed economy of care is being implemented. The observed differences are analysed to see what can be learnt for the benefit of public sector managers concerned with the development of commissioning practices. Semi‐structured interviews have been performed with home care managers and commissioning officers in 13 (60 per cent) of the local, unitary authorities in Wales. Managers at independent home care providers have been interviewed also. The study has been ongoing since September 2004. For comparison, Barnet in England has been included because, unlike any Welsh authority, it has implemented 100 per cent outsourcing of home care. Croydon has been included as it has a good practice brokerage that has helped it to expand its provision from the independent sector.

Great diversity is seen in the approaches adopted by the Welsh local authorities when commissioning home care from the independent sector. They differ in the proportion of home care that is commissioned from the independent sector, what is commissioned, the number of independent providers and the contractual arrangements. These features are used to develop a taxonomy of home care strategies that reveals high levels of diversity. It is seen that in Wales there has been less political drive and compulsion to outsource home care than in England, but the natural desire to reduce costs in the face of a growing need for home care is now driving outsourcing in Wales.

This paper provides guidance to public sector managers in local authorities seeking best practice in the commissioning of home care from the independent sector.

The existing literature contains little research into good practice in the commissioning of home care by local authorities from the independent sector. This paper is a timely contribution to addressing this shortfall.

This article sets out the main conclusions of a research project into how UK local authorities are managing within limited resources (MLR). Frameworks are developed to aid authorities to plan their approaches to MLR and to situate what they have already done and what they plan to do within a wider portfolio of tactics and strategies. An evaluation is made of how well local government is learning its way through to getting “more from less” and of what local authority support agencies need to do to help authorities to accelerate their learning. Finally, the authors argue that existing learning systems like benchmarking and quality management, while developing rapidly in local government, need further, significant refinement if the costs and benefits of resource management strategies are to be systematically evaluated.