Strategic Change in Local Government Management: Comparative Case Studies.

The article reports on local authority changes in a rural District Council in the south of England, Tilburg City Council in Holland and Cologne City Council in Germany. In England, the centre still retains the primary authority in the financial allocation process. In Cologne, the centre has the major role in both strategic direction and financial allocation decisions. In Tilburg, the centre has networking relationships with its line departments and the system of contracts, performance measurement and output system offers operational freedom for line managers within the broader system of political accountability to the Municipal Board.