Accounting for Merger: The Case of HM Revenue and Customs

H. Shah; Ali Malik; M.Z. Yaqub

Accounting for Merger: The Case of HM Revenue and Customs

H. Shah, Ali Malik, M.Z. Yaqub

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

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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.

Original language	English
Pages (from-to)	122-132
Number of pages	11
Journal	European Journal of Economics, Finance and Administrative Sciences
Volume	18
Publication status	Published - 2010

Keywords

merger
taxation
public sector
institutional isomorphism
HMRC

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

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PY - 2010

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N2 - 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.

AB - 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.

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KW - institutional isomorphism

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Accounting for Merger: The Case of HM Revenue and Customs

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Keywords

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