Dancing To Whose Tune? Change And Investigations In Hm Customs And Excise

The public sector has been subject to significant organizational and cultural change in the past two decades. The purpose of change has been the cost-efficient and cost-effective delivery of public services and functions. The process of change has been concerned with the best means to do this, whether in structural, cultural and procedural terms. Without careful determination of the services and functions from the onset, the process, however, can become an end in itself, reflecting the comments of the Head of the Civil Service when he said that he did not know the final shape of the civil service on the grounds that ‘it is not unusual . . . for an organisation in the process of evolution not to know what its final state will be’ (Dynes and Walker 1995, p. 99). Where an organization has assumed its core functions are clearly defined and understood but where they are not explicitly used to provide the purpose to shape and direct the process of change, that process may be influenced more by generic external imperatives on structural, cultural and managerial reform that developed from the 1988 Next Steps report than by the organization’s core functions. The article questions assumptions that, by itself, an emphasis on the former will facilitate the performance of the latter. It suggests that the process of challenging culture and structure may have adverse consequences until the purpose of change and the functions of the organization are used to shape and inform the process. It looks at the impact of the process of change on a core organizational function in one large government department that has undergone significant change – major investigations within HM Customs and Excise. It considers that change may be, to use the idiom of earlier research into change and the department, partly about teaching organizations to dance the Next Steps, and partly about ensuring that they keep dancing, but it is also about teaching departments that dancing is best done to tunes that inform the steps.