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dc.contributor.authorMulligan, Emer
dc.contributor.authorOats, Lynne
dc.date.accessioned2016-10-28T13:50:38Z
dc.date.issued2015-10-21
dc.identifier.citationMulligan, Emer, & Oats, Lynne. (2016). Tax professionals at work in Silicon Valley. Accounting, Organizations and Society, 52, 63-76. doi: http://dx.doi.org/10.1016/j.aos.2015.09.005en_IE
dc.identifier.issn0361-3682
dc.identifier.urihttp://hdl.handle.net/10379/6108
dc.description.abstractThis 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. (C) 2015 Elsevier Ltd. All rights reserved.en_IE
dc.formatapplication/pdfen_IE
dc.language.isoenen_IE
dc.publisherElsevieren_IE
dc.relation.ispartofAccounting Organizations And Societyen
dc.subjectTaxen_IE
dc.subjectInstitutional theoryen_IE
dc.subjectEndogeneity of lawen_IE
dc.subjectPoweren_IE
dc.subjectKnowledge expertsen_IE
dc.subjectMultinational corporationsen_IE
dc.subjectEpistemic communitiesen_IE
dc.subjectFielden_IE
dc.subjectOrganizationsen_IE
dc.subjectGovernanceen_IE
dc.subjectManagementen_IE
dc.subjectLawen_IE
dc.subjectEndogenizationen_IE
dc.subjectTransformationen_IE
dc.titleTax professionals at work in Silicon Valleyen_IE
dc.typeArticleen_IE
dc.date.updated2016-10-18T13:55:02Z
dc.identifier.doi10.1016/j.aos.2015.09.005
dc.local.publishedsourcehttp://dx.doi.org/10.1016/j.aos.2015.09.005en_IE
dc.description.peer-reviewedpeer-reviewed
dc.contributor.funder|~|
dc.description.embargo2017-10-21
dc.internal.rssid11421894
dc.local.contactEmer Mulligan, Dept. Of Accountancy & Finance, Top Floor, St. Anthony'S, Nui Galway. 3074 Email: emer.mulligan@nuigalway.ie
dc.local.copyrightcheckedNo
dc.local.versionACCEPTED
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