Value conflict in the European procurement process

When a civil servant is faced with a conflict between values, she has to decide which values prevail over others. As procedures are not always followed, values that are deemed more important than compliance with European procedures must exist. Which values could be the possible causers of value conflict with compliance, is an interesting topic of investigation. Is it indeed efficiency? Or are there other values that play a role? The research question is related to value conflict, and formulated as follows: How well do the local governments in the Netherlands comply with European procurement legislation, and how could this be explained?