University of Hertfordshire

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Accounting for Merger: The Case of HM Revenue and Customs

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  • H. Shah
  • Ali Malik
  • M.Z. Yaqub
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Original languageEnglish
Pages (from-to)122-132
Number of pages11
JournalEuropean Journal of Economics, Finance and Administrative Sciences
Volume18
Publication statusPublished - 2010

Abstract

In 2004 the UK Central Government announced merger of its two main central tax departments, the Inland Revenue, and HM Customs & Excise. The two big departments had different historical origins and administrative structures. Their organizational cultures were also perceived to be quite different. This paper considers the background of the merger and examines the rationale for such a merger with the help of textual data collected from in-depth interviews, official publications, and reports of the Treasury Select Committee. The paper also investigates the likely impact on practices and processes of the new department with regards to the taxpayers. Answers are sought with the help of insights
drawn from New Institutional Sociology. The paper concludes with suggestions for future research.

Notes

Original article can be found at: http://www.eurojournals.com Copyright EuroJournals, Inc.

ID: 451762