This paper applies ideas from Beck, Power and Collins & Evans to investigate why crises triggered by societal risks heighten tension between self-regulated experts and the state, and why this increased tension threatens professional self-regulation. Using an Irish case of the regulation of...

The term quot;harmful tax competitionquot; has become endemic. It is taken as a tautology that competition among nations for the favors of multinational companies, using their tax systems as bait, is harmful. This is a view held even by those who believe competition to be an inherently good...

This paper investigates the factors that lead to tax aggression among tax preparers in South Africa. While much has been written on the factors influencing taxpayer propensity towards avoidance and evasion, relatively little work has been done to understand the role of the preparers of tax...

The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of 'social closure'...

This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT...