References to ‘customers’ have become commonplace in the policy discourses within UK government and other public sector bodies. It is a working assumption of UK public sector management that the concept of the ‘customer’ can be applied to any public sector service agency or department;...

The financialised character of contemporary rationalities of public governance has been the subject of increased attention within a range of disciplinary and interdisciplinary fields. With this paper we propose a particular analytical framework, focused on the notion of ‘governance devices’,...

<title>Abstract</title> This paper constructs a method for assessing the degree of connection between tax rules and practices and financial reporting rules and practices in a country. Five types of connection and disconnection are suggested, and 15 arenas of accounting are proposed for assessment on this...

The relationship between accounting and taxation in the United Kingdom is explored in this article. The first section considers historical reasons for the relative independence of contemporary calculations of accounting profits and taxable profits. Despite the formal independence of important...

The European Union (EU) has long recognized that corporate tax differences dis-tort, to some extent, trade between and investment across the borders of member states. While significant differences remain, convergence of important aspects of corporate tax regimes has occurred. Other studies have...