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‘Best value’ is the latest in a long line of legislative attempts by central government to change the way in which local government functions. This paper explores the significance of this latest legislation from the perspective of its implementation in Swindon Borough Council—a newly established unitary authority. Conclusions from this examination suggest that, if local government is to meet the requirements of ‘best value’, there is a need for a new organizational environment—a new paradigm—to help local authorities function on a day-to-day basis. Such a new way of working is proposed, and the kinds of strategy required to achieve the core functions of a ‘best value’ authority are discussed. Particular attention is paid to human resource implications.

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