kboioa

Department of Organization

Karen
Boll
Associate professor
,
ph.d


Room: KIL/14.A-4.69
Tel:
+4538152946
E-mail: kbo.ioa@cbs.dk
karen_boll_ioa.jpg
Presentation
 
I am an Associate Professor at the Department of Organization at Copenhagen Business School (CBS), Denmark. I hold a master’s degree in European Ethnology and a PhD degree from the IT University of Denmark titled ‘Taxing assemblages’. Since my PhD in 2011, my research projects have evolved around the socialites of taxation – looking at tax compliance practices, discretion amongst tax inspectors, collaborative forms of governance, Cooperative Compliance and not least trust and transparency between tax authorities and taxpayers. My research is highly motivated by an interest for the socialites of taxation and for the anthropology of taxation. The anthropology of taxation is an emerging research area that I continuously seek to analyze and develop in order to understand day-to-day taxation practices and interactions between tax inspectors, tax advisers and taxpayers. 
 
My teaching focusses on organization theory. I appreciate the findings of the classics and I find it increasingly satisfying to see how business school students suddenly understand how Mintzberg, Taylor, Hirschman or Fayol are relevant theorists today. We can still use their thinking to make insightful analyses of contemporary challenges in organizations. 
 
My recent most important research project was a Horizon2020 project called “FairTax” (2015-2020). In this research project, I analyzed the Danish Tax Authority’s Cooperative Compliance program in Denmark. This was done together with a team of researchers focusing on the other Nordic countries’ experiences with Cooperative Compliance. The findings can be seen by following the link below.
 

 

Primary research areas
Internal control and accounting mechanisms.
Agile methods and agile government.
Digital transformation and use of AI in government.
Tax compliance.
Public governance.
State regulation and state/citizen relations.
Organizational ethnography.
 
Administrative tasks
Social media
Links
Link to this homepage
www.cbs.dk/en/staff/kboioa
Courses
I am responsible for course coordination, course development and some parts of the teaching for these three courses focusing on organization theory:
 
- Organization Theory [In Danish: Organisationsteori]. BSc program in Psychology, CBS. 
- Organization Theory [In Danish: Organisationsteori]. BSc program in Project Management, CBS. 
 
Supervision

Office hours: Tuesdays 13.00 - 15.00

Selected publications
In: Inspectors and Enforcement at the Front Line of Government. ed. /Steven Van de Walle; Nadine Raaphorst. Cham : Palgrave Macmillan 2019, p. 145-165
 
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)
 
Boll, K. (2014). Shady car dealings and taxing work practices: An ethnography of a tax audit process. Accounting, Organizations and Society, 39(1), 1-19. 

 

 

Publications sorted by:
2023
Karen Boll; Ann Fugl-Meyer / Digital Transformations of Public Sector Organizations’ Organizing
Paper presented at IRSPM Conference 2023, 2023
Paper > peer review
Karen Boll; Jaana Kettunen / Early Certainty and Transparency in Cooperative Tax Compliance
Paper presented at 39th EGOS Colloquium 2023, 2023
Paper > peer review
2021
Karen Boll / Fairness or Favoring in Tax Regulation?
Paper presented at SIEF2021 15th Congress, 2021
Paper
Karen Boll / Internal Control Entering Organizations
Paper presented at SASE 33rd Annual Conference 2021 - Virtual, 2021
Paper > peer review
Lotta Björklund Larsen; Karen Boll / Taxation
In: Oxford Research Encyclopedia of Anthropology. ed. /Mark Aldenderfer. Oxford : Oxford University Press 2021 (Oxford Research Encyclopedia)
Encyclopedia chapter > peer review
Karen Boll / The Promissory Economy of Internal Control
Abstract from Nordic Science and Technology Studies Conference 2021, 2021
Conference abstract for conference > peer review
2019
Karen Boll / Stimulating Collaboration and Cooperation in Tax Inspection
In: Inspectors and Enforcement at the Front Line of Government. ed. /Steven Van de Walle; Nadine Raaphorst. Cham : Palgrave Macmillan 2019, p. 145-165
Book chapter > peer review
2018
Lotta Björklund Larsen; Karen Boll; Benedicte Brögger; Jaana Kettunen; Tuulia Potka-Soininen; Jukka Pellinen; Mette Brehm Johansen; Kiran Aziz / Nordic Experiences of Co-Operative Compliance Programmes : Comparisons and Recommendations.
Umeå : Umeå University 2018, 135 p. (FairTax - Working Paper Series, No. 20)
Working paper > peer review
Karen Boll / Outcome-based Performance Management Systems : Experiences from the Danish and Swedish Tax Agencies.
In: Bureaucracy and Society in Transition. ed. /Haldor Byrkjeflot; Fredrik Engelstad. Bingley : Emerald Group Publishing 2018, p. 89-107
Book chapter > peer review
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 > peer review
More results... (total 34 results)
Research Projects
Outside activities

2023
Danish Civil Aviation and Railway Authority, Civil Aviation 1
Consultant, Fall 2023

2022
No outside activities to report

2021
No outside activities to report

2020
No outside activities to report

2019
No outside activities to report

2018
No outside activities to report