Making tax and social security decisions: lean and deskilling in the UK Civil Service
研究英国文官制度中精益管理对税收和社会保障决策人员的影响，发现其导致去技能化，损害决策质量。
Lean working has had a significant impact on the work skills of civil servants. This study examines the impact of lean specifically focusing on ‘decision‐makers’, those civil servants engaged in deciding tax and social security claims. Using qualitative data from trade union members and stewards in two major government departments, this study found significant evidence of deskilling often in the face of dealing with potentially complex legal and factual issues. Using Mashaw's framework of administrative justice, the article argues that management's use of lean was evidence of an accelerated shift to a managerial model of administering tax and benefits where the administrative processes of decision‐making become paramount at the expense of the quality of the decisions made.