How top civil servants decide on cutbacks: A qualitative study into the role of values

Eduard Schmidt

Public Money & Management, 2021, vol. 41, issue 5, 359-367

Abstract: Confronted with severe budgetary constraints, top civil servants have to implement cutbacks, either by applying proportional or targeted cuts as their cutback management strategy. Drawing on élite interviews, the author describes how the values of top civil servants manifest themselves in cutback decisions. The paper, based on 26 interviews with Dutch top civil servants, shows that the relationship between values and cutback management strategies is much less clear than conceptually understood in the cutback management literature and suggests that values of top civil servants are context-dependent.

Date: 2021
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DOI: 10.1080/09540962.2019.1622866

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