kboioa
Department of Organization
Karen
Boll
Associate professor
,
ph.d
Room:
KIL/14.A-4.69
Tel:
+4538152946
E-mail:
kbo.ioa@cbs.dk
243492

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.
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
Study Director of the BSc/MSc programme in Business Administration and Psychology
https://www.cbs.dk/uddannelse/bachelor/hapsyk-erhvervsoekonomi-psykologi
https://www.cbs.dk/uddannelse/kandidat/candmercpsyk-erhvervsoekonomi-psykologi
Co-coordinator of the “People and Organizing” research group at IOA: https://www.cbs.dk/en/research/departments-and-centres/department-of-organization/people-and-organizing
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
- I supervise and host the Marie Curie Fellowship “AnthroTax: Tax evasion for market control: Predatory economies in practice” – conducted by Dr. Robin Smith.
- I am in the advisory committee of Claire Decottignies. Claire is a doctoral student who is working on a project on the French Cooperative tax compliance reform. Claire is based at https://escp.eu/
- I have been the second supervisor for Ann Fugl-Meyer’s PhD: “The Agile Imperative : A Qualitative Study of a Translation Process in the Danish Tax Administration”. https://research.cbs.dk/en/publications/the-agile-imperative-a-qualitative-study-of-a-translation-process
- I have been supervising several Master Thesis projects over the years and I am an experienced supervisor. I always prioritize supervising students working within my primary research areas.
Office hours: Tuesdays 13.00 - 15.00
Selected publications
• Boll, K. (2019). 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
• Boll, K. (2018). 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)
• 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 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 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 presented at SIEF2021 15th Congress, 2021
Paper
Karen Boll / Internal Control Entering Organizations
Paper presented at SASE 33rd Annual Conference 2021 - Virtual, 2021
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)
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
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
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)
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
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)
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
2018
Karen Boll; Mette Brehm Johansen / Tax Governance : Corporate Experiences with Cooperative Compliance in Denmark.
Umeå : Umeå University 2018, 112 p. (FairTax - Working Paper Series, No. 17)
Umeå : Umeå University 2018, 112 p. (FairTax - Working Paper Series, No. 17)
Working paper > peer review
2016
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
In: Journal of Tax Administration, Vol. 2, No. 2, 2016, p. 4-23
Journal article > peer review
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)
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 > peer review
Karen Boll / Preventing Financial Crime : ‘Entrepreneurial’ Regulation in Action?.
Paper presented at The 11th Annual Ethnography Symposium, 2016
Paper presented at The 11th Annual Ethnography Symposium, 2016
Paper
2015
Karen Boll / Deciding on Tax Evasion : Front Line Discretion and Constraints.
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, p. 193-207
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, p. 193-207
Journal article > peer review
Karen Boll; Roderick A. W. Rhodes / Excursions in Administrative Ethnography
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, 5 p.
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, 5 p.
Editorial > peer review
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
In: Nordic Tax Journal, Vol. 2015, No. 2, 2015, p. 36-46
Journal article > peer review
2014
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
In: Critical Perspectives on Accounting, Vol. 25, No. 4-5, 7.2014, p. 293-303
Journal article > peer review
Karen Boll; Lynne Oats / Measuring Outcomes : A Review of Academic Literature.
Exeter : Tax Administration Research Centre, University of Exeter Business School, United Kingdom 2014, 13 p. (TARC Discussion Paper, No. 007/14)
Exeter : Tax Administration Research Centre, University of Exeter Business School, United Kingdom 2014, 13 p. (TARC Discussion Paper, No. 007/14)
Working paper
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
Abstract from The Second Workshop on the Analysis of Bureaucracy in Society, 2014
Conference abstract for conference > peer review
2014
Karen Boll / Representing and Performing Businesses : A Segmentation Model in Action.
In: Journal of Cultural Economy, Vol. 7, No. 2, 2014, p. 226-244
In: Journal of Cultural Economy, Vol. 7, No. 2, 2014, p. 226-244
Journal article > peer review
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
Paper presented at XVIII ISA World Congress of Sociology 2014, 2014
Paper > peer review
Karen Boll / Shady Car Dealings and Taxing Work Practices : An Ethnography of a Tax Audit Process.
In: Accounting, Organizations and Society, Vol. 39, No. 1, 2014, p. 1-19
In: Accounting, Organizations and Society, Vol. 39, No. 1, 2014, p. 1-19
Journal article > peer review
2013
Karen Boll / Specifications of State Change
Paper presented at The 29th EGOS Colloquium 2013, 2013
Paper presented at The 29th EGOS Colloquium 2013, 2013
Paper > peer review
Karen Boll / Top-tuning the Old Wagon : Performance Measures, Field Audits and Realities in Bureaucratic Tax Practices.
Paper presented at Tax Matters, 2013
Paper presented at Tax Matters, 2013
Paper > peer review
2012
Karen Boll / Actor-network Theory and Tax Compliance
In: Taxation: A Fieldwork Research Handbook. . ed. /Lynne Oats. Abingdon : Routledge 2012, p. 134-142
In: Taxation: A Fieldwork Research Handbook. . ed. /Lynne Oats. Abingdon : Routledge 2012, p. 134-142
Book chapter > peer review
Karen Boll / Ethnography and Tax Compliance
In: Taxation: A Fieldwork Research Handbook. . ed. /Lynne Oats. Abingdon : Routledge 2012, p. 50-58
In: Taxation: A Fieldwork Research Handbook. . ed. /Lynne Oats. Abingdon : Routledge 2012, p. 50-58
Book chapter > peer review
Karen Boll / Organizing Core Tasks
Abstract from The 4S/EASST Joint Conference 2012, 2012
Abstract from The 4S/EASST Joint Conference 2012, 2012
Conference abstract for conference > peer review
Karen Boll / What Makes Organization?
Frederiksberg : Copenhagen Business School [wp] 2012, 31 p. (WMO Working Paper Series, No. 5)
Frederiksberg : Copenhagen Business School [wp] 2012, 31 p. (WMO Working Paper Series, No. 5)
Working paper
2011
Karen Boll / Den T-formede skattemedarbejder
In: Skattefagligt, No. 5, 10.2011, p. 21-23
In: Skattefagligt, No. 5, 10.2011, p. 21-23
Journal article
Karen Boll / Hvad influerer regelefterlevelsen?
In: Skattefagligt, No. 6, 2011, p. 5-8
In: Skattefagligt, No. 6, 2011, p. 5-8
Journal article
Karen Boll / Taxing Assemblages : Laborious and Meticulous Achievements of Tax Compliance.
København : IT-Universitetet i København 2011, 245 p.
København : IT-Universitetet i København 2011, 245 p.
PhD thesis
Karen Boll / The Responsive Raid : An Analysis of the Dual Logics of Generalization in Judging Businesses’ Tax Compliance and in Doing Responsive Regulation.
In: STS Encounters - DASTS working paper series, Vol. 4, No. 2, 2011, p. 7-41
In: STS Encounters - DASTS working paper series, Vol. 4, No. 2, 2011, p. 7-41
Journal article > peer review
More results... (total 34 results)
2022
CBS researchers are shocked after seeing a play on human trafficking
07/10/2022 // Cbswire.dk // Emilie A. Schäfferling
2016
Skeletterne i Skat 1-3
02/03/2016 // DR2
SKAT-medarbejdere: Det er alt for nemt for virksomheder at snyde i skat
22/02/2016 // DR.dk // Per Bang Thomsen
2015
81 ansatte i Skat opdager snyd for 1.500 millioner kroner
18/09/2015 // DR.dk // Sofie Synnøve Herschend
Medarbejdere i SKAT: Behov for mere omfattende tjek af negativ moms
18/09/2015 // DR P1 Radioavisen 12.00 (resumé) // Søren Nielsen
Enhedslisten kræver 1.000 flere medarbejdere til Skat
18/09/2015 // Politiko.dk
Skat oplever boom i snyd med moms
18/09/2015 // Berlingske Nyhedsbureau // Jan Bjerre Lauridsen
Lektor: Statskassen kan gå glip af store summer
18/09/2015 // DR P3 Nyhederne 07.00 (resumé)
SKAT finder fejl i hver anden sag om negativ moms
18/09/2015 // DR P1 Radioavisen 08.00 (resumé) // Søren Nielsen
Skattefolk advarer: Mulig ny svindelsag
15/09/2015 // Politiken // Michael Olsen og John Hansen
2014
Skat kulegraver bøllemetoder over for bilbranchen
30/09/2014 // Berlingske // Frederik M. Juel
2013
Politikerne må tage et ansvar for udviklingen i Skat
07/10/2013 // Dansk Told & Skat, nr. 6/2013, s. 8-13 // Ole Pedersen
'Fagligheden er presset i Skat'
01/10/2013 // Information // Sebastian Abrahamsen
Mange års dårlig forvaltning af ejendomsvurderinger hos Skat
21/08/2013 // DR2 Deadline 22.30 (resumé)
2008
Erhvervsforsker i det offentlige
01/01/2008 // Djølfbladet. nr. 20
More results... (total 15 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