کد مقاله کد نشریه سال انتشار مقاله انگلیسی ترجمه فارسی نسخه تمام متن
878499 1471246 2016 14 صفحه PDF سفارش دهید دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax professionals at work in Silicon Valley
ترجمه فارسی عنوان
متخصصان مالیات در محل کار در دره سیلیکون
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کلمات کلیدی
مالیات؛ نظریه نهادی؛ درون زایی قانون؛ قدرت؛ کارشناسان دانش
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This paper analyses a previously unexamined but nonetheless important facet of modern society – the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the external business, tax and regulatory environments within which they operate. Drawing on face-to-face interviews conducted with senior tax executives in US multinational enterprises (MNEs), we uncover the social reality of the world in which MNEs’ tax executives operate, and find that these tax professionals are a powerful, elite group of knowledge experts who can significantly shape tax law and practices. We analyze the activities of these experts who, although working largely in the shadows of their organizations, are very much engaged in constructing and shaping the wider institutional environment. From a theoretical perspective that brings together institutional work and the endogeneity of law, we find these elite professionals engaging in subtle and diffuse exercise of power at a micro level within their organizations, a meso level between organizations within the field and at a macro level within the wider external environment. This has important implications for our broader understanding of the tax and regulatory environments which corporate actors inhabit.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 52, July 2016, Pages 63–76
نویسندگان
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