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Governance, tax and folk tales
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Morrell, Kevin and Tuck, Penelope (2014) Governance, tax and folk tales. Accounting, Organizations and Society, 39 (2). pp. 134-147. doi:10.1016/j.aos.2013.12.003 ISSN 0361-3682.
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Official URL: http://dx.doi.org/10.1016/j.aos.2013.12.003
Abstract
This paper develops a particular narratological approach to analyse a common category of narratives: individuals’ accounts of their organization’s context and purpose. In two phases of interview research with 45 senior UK accounting professionals (tax officials, tax advisors to, and tax directors of, multinational companies) we focus on a pivotal period in the governance of UK taxation. We advocate analysing what ordinarily could be called ‘real world’ narratives about this context (‘tax tales’) as if they were folk tales. This approach draws on an influential analysis of folk tales by Propp. Our theoretical contribution is to show how features of strong or dominant plots, of the kind that structure folk tales, also help accounting professionals to make sense of this complex governance environment. This helps us understand personal projects of sense making in a context that is technically, legally and morally complex and has implications for governance, for policy, and for accounting as a professional project.
| Item Type: | Journal Article | ||||||
|---|---|---|---|---|---|---|---|
| Divisions: | Faculty of Social Sciences > Warwick Business School > Strategy & International Business Faculty of Social Sciences > Warwick Business School |
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| Journal or Publication Title: | Accounting, Organizations and Society | ||||||
| Publisher: | Pergamon | ||||||
| ISSN: | 0361-3682 | ||||||
| Official Date: | February 2014 | ||||||
| Dates: |
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| Volume: | 39 | ||||||
| Number: | 2 | ||||||
| Page Range: | pp. 134-147 | ||||||
| DOI: | 10.1016/j.aos.2013.12.003 | ||||||
| Status: | Peer Reviewed | ||||||
| Publication Status: | Published | ||||||
| Access rights to Published version: | Restricted or Subscription Access |
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