Department of Organization

Associate professor

Room: KIL/14.A-4.56
E-mail: kbo.ioa@cbs.dk

I am interested in the practical life of organization theory. My research revolves around how organizational theory and devices are used in- and shape organizational realities.

Nearly all my academic work has evolved around how the state is made up and how the state relates to the citizens. I look at how ‘state devices’ such as segmentation models, risk management and differentiated treatments are used to service and regulate citizens. Particularly, I am interested in how tax administrations regulate. In my PhD research I have focused on how tax compliance (or non-compliance) is being constructed as tax inspectors interact with taxpayers.

Methodologically, I have a preference for using ethnography and in-depth interviews. The material gathered in this way produce vivid and surprising findings which I find it interesting to work with.

Primary research areas
  • Organization theory
  • Public governance
  • Regulation
  • Ethnography
  • Tax compliance
  • Tax administration
Curriculum Vitae
Link to this homepage
  • HA-almen, Organisationsanalyse
  • HA-jur, Organisationsteori
  • HA-pro, Organisationsteori
  • Cand.merc. SOL, Organizing Technologies
Selected publications
Publications & dissemination
Karen Boll / Securing Tax Compliance with Collaboration : The Case of Cooperative Compliance in Denmark .
In: Routledge Companion to Tax Avoidance Research. ed. /Nigar Hashimzade; Yuliya Epifantseva. Abingdon : Routledge 2018, p. 212-224 (Routledge Companions in Business, Management and Accounting)
Book chapter
Karen Boll / Collaborative Tax Regulation : Can Consumers be Engaged as Partners in the Regulatory Craft?.
In: Journal of Tax Administration, Vol. 2, No. 2, 2016, p. 4-23
Journal article
Karen Boll / Decentring Regulation : Tax Fraud and the Cleaning Sector.
In: Rethinking Governance: Ruling, Rationalities and Resistance. . ed. /R. A. W. Rhodes; Mark Bevir. Abingdon : Routledge 2016, p. 179-197 ( Routledge Studies in Governance and Public Policy, Vol. 24)
Book chapter
Karen Boll / Deciding on Tax Evasion : Front Line Discretion and Constraints.
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, p. 193-207
Journal article
Karen Boll; Roderick A. W. Rhodes / Excursions in Administrative Ethnography
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, 5 p.
Karen Boll; Michael Tell / Proactive Public Disclosure : A New Regulatory Strategy for Creating Tax Compliance?.
In: Nordic Tax Journal, Vol. 2015, No. 2, 2015, p. 36-46
Journal article
Karen Boll / Mapping Tax Compliance : Assemblages, Distributed Action and Practices: A New Way of Doing Tax Research.
In: Critical Perspectives on Accounting, Vol. 25, No. 4-5, 7.2014, p. 293-303
Journal article
Karen Boll; Csaba Györy / Regulation as Rhetoric : A Post-Bureaucratic Strategy for Regulation.
Abstract from The Second Workshop on the Analysis of Bureaucracy in Society, 2014
Conference abstract for conference
Karen Boll / Representing and Performing Businesses : A Segmentation Model in Action.
In: Journal of Cultural Economy, Vol. 7, No. 2, 2014, p. 226-244
Journal article
Karen Boll / Result-Based Public Governance : Challenges in Developing and Using Daily Performance Measures.
Paper presented at XVIII ISA World Congress of Sociology 2014, 2014
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