Department of Organization
- Organization theory
- Public governance
- Tax compliance
- Tax administration
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.
- HA-almen, Organisationsanalyse
- HA-jur, Organisationsteori
- HA-pro, Organisationsteori
- Cand.merc. SOL, Organizing Technologies
- 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. ( doi:10.1016/j.aos.2013.12.004)
- Boll, K., & Oats, L. (2014). Measuring Outcomes, TARC Discussion Paper, 007/14 (pp. 1-13). University of Exeter: Tax Administration Research Centre. (http://openarchive.cbs.dk/bitstream/handle/10398/8995/TARC_Measuring_Outcomes_Discussion_Paper.pdf?sequence=1)
In: Journal of Tax Administration, Vol. 2, No. 2, 2016, p. 4-23
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: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, p. 193-207
In: Journal of Organizational Ethnography, Vol. 4, No. 2, 2015, 5 p.
In: Nordic Tax Journal, Vol. 2015, No. 2, 2015, p. 36-46
In: Critical Perspectives on Accounting, Vol. 25, No. 4-5, 7.2014, p. 293-303
Abstract from The Second Workshop on the Analysis of Bureaucracy in Society, 2014
In: Journal of Cultural Economy, Vol. 7, No. 2, 2014, p. 226-244
Paper presented at XVIII ISA World Congress of Sociology 2014, 2014
In: Accounting, Organizations and Society, Vol. 39, No. 1, 2014, p. 1-19
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. 50-58
Abstract from The 4S/EASST Joint Conference 2012, 2012
In: STS Encounters - DASTS working paper series, Vol. 4, No. 2, 2011, p. 7-41
Paper presented at The 11th Annual Ethnography Symposium, 2016
Exeter : Tax Administration Research Centre, University of Exeter Business School, United Kingdom 2014, 13 p. (TARC Discussion Paper, No. 007/14)
In: Skattefagligt, No. 5, 10.2011, p. 21-23
In: Skattefagligt, No. 6, 2011, p. 5-8
København : IT-Universitetet i København 2011, 245 p.