Taxing times: lean working and the creation of (in)efficiencies in HM Revenue and Customs

Robert Carter, Andrew Danford, Debra Howcroft, Helen Richardson, Andrew Smith, Philip Taylor

Research output: Contribution to journal › Article

20 Citations (Scopus)

Abstract

The prevailing economic and budgetary climate is intensifying the search for methods and practices aimed at generating efficiencies in public sector provision. This paper investigates the increasingly popular bundle of techniques operating under the generic descriptor of lean, which promises to improve operational quality processes while simultaneously reducing cost. It offers a critical appraisal of lean as a fashionable component of public sector reform and challenges the received wisdom that it unambiguously delivers ‘efficiencies’. Quantitative and qualitative research in HM Revenue and Customs (HMRC) centred on employees' experiences has indicated the extent to which work has been reorganized along lean principles. However, employees perceive that changes in organizational processes and working practices have unintentionally generated inefficiencies which have impacted on the quality of public service. These suggested outcomes raise wider concerns as lean working is adopted in other public sector organizations.
LanguageEnglish
Pages83-97
Number of pages15
JournalPublic Administration
Volume91
Issue number1
Early online date28 Mar 2013
DOIs
Publication statusPublished - Mar 2013

Fingerprint

revenue
public sector
efficiency
employee
quantitative research
wisdom
public service
qualitative research
climate
reform
costs
economics
time
experience

Keywords

  • lean working
  • (in)efficiences
  • HMRC

Cite this

Carter, Robert ; Danford, Andrew ; Howcroft, Debra ; Richardson, Helen ; Smith, Andrew ; Taylor, Philip. / Taxing times : lean working and the creation of (in)efficiencies in HM Revenue and Customs. In: Public Administration. 2013 ; Vol. 91, No. 1. pp. 83-97.
@article{6111a64ae40040aa8edfb2a98ed216e2,
title = "Taxing times: lean working and the creation of (in)efficiencies in HM Revenue and Customs",
abstract = "The prevailing economic and budgetary climate is intensifying the search for methods and practices aimed at generating efficiencies in public sector provision. This paper investigates the increasingly popular bundle of techniques operating under the generic descriptor of lean, which promises to improve operational quality processes while simultaneously reducing cost. It offers a critical appraisal of lean as a fashionable component of public sector reform and challenges the received wisdom that it unambiguously delivers ‘efficiencies’. Quantitative and qualitative research in HM Revenue and Customs (HMRC) centred on employees' experiences has indicated the extent to which work has been reorganized along lean principles. However, employees perceive that changes in organizational processes and working practices have unintentionally generated inefficiencies which have impacted on the quality of public service. These suggested outcomes raise wider concerns as lean working is adopted in other public sector organizations.",
keywords = "lean working, (in)efficiences, HMRC",
author = "Robert Carter and Andrew Danford and Debra Howcroft and Helen Richardson and Andrew Smith and Philip Taylor",
year = "2013",
month = "3",
doi = "10.1111/j.1467-9299.2012.02073.x",
language = "English",
volume = "91",
pages = "83--97",
journal = "Public Administration",
issn = "0033-3298",
number = "1",

}

Carter, R, Danford, A, Howcroft, D, Richardson, H, Smith, A & Taylor, P 2013, 'Taxing times: lean working and the creation of (in)efficiencies in HM Revenue and Customs' Public Administration, vol. 91, no. 1, pp. 83-97. https://doi.org/10.1111/j.1467-9299.2012.02073.x

Taxing times : lean working and the creation of (in)efficiencies in HM Revenue and Customs. / Carter, Robert; Danford, Andrew; Howcroft, Debra; Richardson, Helen; Smith, Andrew; Taylor, Philip.

In: Public Administration, Vol. 91, No. 1, 03.2013, p. 83-97.

Research output: Contribution to journal › Article

TY - JOUR

T1 - Taxing times

T2 - Public Administration

AU - Carter, Robert

AU - Danford, Andrew

AU - Howcroft, Debra

AU - Richardson, Helen

AU - Smith, Andrew

AU - Taylor, Philip

PY - 2013/3

Y1 - 2013/3

N2 - The prevailing economic and budgetary climate is intensifying the search for methods and practices aimed at generating efficiencies in public sector provision. This paper investigates the increasingly popular bundle of techniques operating under the generic descriptor of lean, which promises to improve operational quality processes while simultaneously reducing cost. It offers a critical appraisal of lean as a fashionable component of public sector reform and challenges the received wisdom that it unambiguously delivers ‘efficiencies’. Quantitative and qualitative research in HM Revenue and Customs (HMRC) centred on employees' experiences has indicated the extent to which work has been reorganized along lean principles. However, employees perceive that changes in organizational processes and working practices have unintentionally generated inefficiencies which have impacted on the quality of public service. These suggested outcomes raise wider concerns as lean working is adopted in other public sector organizations.

AB - The prevailing economic and budgetary climate is intensifying the search for methods and practices aimed at generating efficiencies in public sector provision. This paper investigates the increasingly popular bundle of techniques operating under the generic descriptor of lean, which promises to improve operational quality processes while simultaneously reducing cost. It offers a critical appraisal of lean as a fashionable component of public sector reform and challenges the received wisdom that it unambiguously delivers ‘efficiencies’. Quantitative and qualitative research in HM Revenue and Customs (HMRC) centred on employees' experiences has indicated the extent to which work has been reorganized along lean principles. However, employees perceive that changes in organizational processes and working practices have unintentionally generated inefficiencies which have impacted on the quality of public service. These suggested outcomes raise wider concerns as lean working is adopted in other public sector organizations.

KW - lean working

KW - (in)efficiences

KW - HMRC

U2 - 10.1111/j.1467-9299.2012.02073.x

DO - 10.1111/j.1467-9299.2012.02073.x

M3 - Article

VL - 91

SP - 83

EP - 97

JO - Public Administration

JF - Public Administration

SN - 0033-3298

IS - 1

ER -

Carter R, Danford A, Howcroft D, Richardson H, Smith A, Taylor P. Taxing times: lean working and the creation of (in)efficiencies in HM Revenue and Customs. Public Administration. 2013 Mar;91(1):83-97. https://doi.org/10.1111/j.1467-9299.2012.02073.x

Access to Document