Only 15% of public sector managers would accept a pay cut in the run-up to the government's Comprehensive Spending Review, according to research by the Institute of Leadership and Management.

Just 4%would be willing to accept flexible working options such as a career break. However, for those who would accept changes to their working conditions, nearly a third said they would work fewer hours, go part time or job share.

Over two-thirds of the 806 managers surveyed across the public sector said they are not fully prepared to deal with the imminent cuts, with almost half (48%) having only outline plans and one in eight (15%) having made no real plans to deal with budget cuts.

Penny de Valk, chief executive of the Institute of Leadership and Management, said: “There is plainly no way of escaping the spectre of cuts which are now well and truly upon us.

“Managers will have to think strategically and make some difficult decisions if they are to achieve the savings required by the Treasury.

“Though a significant proportion of the managers we surveyed recognised that efficiency savings could be implemented relatively easily, a high proportion feels there is little room for change.”

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