Industrial PhD project in collaboration between CBS Department of Organization and Udviklings og Forenklingsstyrelsen, that explores the facilitation of a transformational change program concerning Common Data Infrastructure.
The overall aim is to explore the idea of a data-driven tax administration and how this organizational change process is facilitated by focusing on the translation of the idea as it is spread internally in Udviklings of Forenklingsstyrelsen and further across to the other Tax Agencies. Based in Neoinstitutional theory, Translation and Editing Rules will be the analytical framework. The project is designed as an empirical case study of how editing rules unfolds across the organization; looking at creation of meaning, translation spaces and translator competence.
Empirical data will come from observational studies, interviews with middle managers, change agents and team member and collection of documents.The overarching guiding question is: How is the idea of “data as a strategic asset” translated across the Danish Tax Administration?