The University of Southampton
University of Southampton Institutional Repository

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).

Record type: Monograph (Discussion Paper)

Abstract

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.

Full text not available from this repository.

More information

Published date: April 2008

Identifiers

Local EPrints ID: 58177
URI: http://eprints.soton.ac.uk/id/eprint/58177
PURE UUID: c031997e-dbc7-4992-bbdc-2f9ae8d00603

Catalogue record

Date deposited: 18 Aug 2008
Last modified: 17 Jul 2017 14:27

Export record

Contributors

Author: P.G. van der Rijt
Author: J Hasseldine
Author: K.M. Holland

University divisions

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×