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’,...

Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. Its objective is to guide and encourage researchers how to produce taxation research that...

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...

<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...

Taxation practice represents a significant part of what may be classed as accounting practice. In contrast, taxation research represents a very small part of the accounting research field. This paper documents the scale and scope of tax research done in an accounting context in eighteen European...

The recent rapid growth of China’s economy has reopened historical debate about the extent to which it prospered during the Míng and Qīng dynasties (1368-1911) through developing a significant market orientation on the base of its underlying agricultural bureaucratic feudalism. As a...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....