Gracia, Louise and Oats, Lynne. (2012) Boundary work and tax regulation : a Bourdieusian view. Accounting, Organizations and Society, Vol.37 (No.5). pp. 304-321. ISSN 0361-3682

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Abstract

Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is intimately associated, this paper uses a Bourdieusian lens to unravel the relational complexities of the regulation of tax avoidance at the complex and fuzzy boundary between acceptable and unacceptable tax practice. We develop an alternative, relational interpretation of tax regulation and contribute to a more nuanced understanding of regulatory practice within the tax field that also raises questions about regulatory practice more widely. We conclude by highlighting how a move towards ‘relational’ regulation might contribute to improved understanding of regulatory processes and practices.

Item Type:	Journal Article
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Social Sciences > Warwick Business School > Accounting
Library of Congress Subject Headings (LCSH):	Taxation -- Law and legislation
Journal or Publication Title:	Accounting, Organizations and Society
Publisher:	Elsevier Ltd
ISSN:	0361-3682
Date:	2012
Volume:	Vol.37
Number:	No.5
Page Range:	pp. 304-321
Identification Number:	10.1016/j.aos.2012.03.004
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
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URI:	http://wrap.warwick.ac.uk/id/eprint/44317

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