Knowledge flows in taxation: an empirical study
van der Rijt, P.G., Hasseldine, J and Holland, K.M. (2008) Knowledge flows in taxation: an empirical study. Southampton, UK, University of Southampton (University of Southampton Discussion Paper Series: Centre for Research in Accounting, Accountability and Governance, CRAAG-08-07).
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The purpose of this paper is to explore how developments in tax legislation in the UK are captured by companies and incorporated into their tax knowledge. The institutions that play a crucial role in the implementation of tax knowledge are the government (HMRC), accounting firms, and corporate tax payers. The relationships between these institutions are described in the context of a knowledge market, where HMRC is identified as a knowledge seller, accounting firms defined as knowledge brokers, and corporate taxpayers as knowledge buyers. Our findings are based on qualitative in-depth interviews with employees in this knowledge market. The results suggest that knowledge brokers, who are intermediaries between the knowledge seller and knowledge buyers, have a relatively strong position in the knowledge market. These findings imply that knowledge brokers experience challenges in terms of how to create new knowledge, how to find a balance in the kowledge they contribute and collect, and how to handle scepticism of knowledge buyers. Further, the results show that inter- and intra-organisational processes of knowledge sharing are related, and shed light on facilitators of and barriers to these processes.
|Item Type:||Monograph (Discussion Paper)|
|Subjects:||H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
|Divisions:||University Structure - Pre August 2011 > School of Management
|Date Deposited:||18 Aug 2008|
|Last Modified:||13 Aug 2015 13:07|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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