kboioa
Institut for Organisation

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.
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.
- Organization theory
- Public governance
- Regulation
- Ethnography
- Tax compliance
- Tax administration
- 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)
I: Inspectors and Enforcement at the Front Line of Government. red. /Steven Van de Walle; Nadine Raaphorst. Cham : Palgrave Macmillan 2019, s. 145-165
Umeå : Umeå Universitet 2018, 135 s. (FairTax - Working Paper Series, Nr. 20)
I: Bureaucracy and Society in Transition. red. /Haldor Byrkjeflot; Fredrik Engelstad. Bingley : Emerald Group Publishing 2018, s. 89-107
I: Routledge Companion to Tax Avoidance Research. red. /Nigar Hashimzade; Yuliya Epifantseva. Abingdon : Routledge 2018, s. 212-224 (Routledge Companions in Business, Management and Accounting)
Umeå : Umeå Universitet 2018, 112 s. (FairTax - Working Paper Series, Nr. 17)
I: Journal of Tax Administration, Vol. 2, Nr. 2, 2016, s. 4-23
I: Rethinking Governance: Ruling, Rationalities and Resistance. . red. /R. A. W. Rhodes; Mark Bevir. Abingdon : Routledge 2016, s. 179-197 ( Routledge Studies in Governance and Public Policy, Vol. 24)
Paper presented at The 11th Annual Ethnography Symposium, 2016
I: Journal of Organizational Ethnography, Vol. 4, Nr. 2, 2015, s. 193-207
I: Journal of Organizational Ethnography, Vol. 4, Nr. 2, 2015, 5 s.
I: Nordic Tax Journal, Vol. 2015, Nr. 2, 2015, s. 36-46
I: Critical Perspectives on Accounting, Vol. 25, Nr. 4-5, 7.2014, s. 293-303
Exeter : Tax Administration Research Centre, University of Exeter Business School, United Kingdom 2014, 13 s. (TARC Discussion Paper, Nr. 007/14)
Abstract from The Second Workshop on the Analysis of Bureaucracy in Society, 2014
I: Journal of Cultural Economy, Vol. 7, Nr. 2, 2014, s. 226-244
Paper presented at XVIII ISA World Congress of Sociology 2014, 2014
I: Accounting, Organizations and Society, Vol. 39, Nr. 1, 2014, s. 1-19
Paper presented at The 29th EGOS Colloquium 2013, 2013
Paper presented at Tax Matters, 2013
I: Taxation: A Fieldwork Research Handbook. . red. /Lynne Oats. Abingdon : Routledge 2012, s. 134-142
I: Taxation: A Fieldwork Research Handbook. . red. /Lynne Oats. Abingdon : Routledge 2012, s. 50-58
Abstract from The 4S/EASST Joint Conference 2012, 2012
Frederiksberg : Copenhagen Business School [wp] 2012, 31 s. (WMO Working Paper Series, Nr. 5)
I: Skattefagligt, Nr. 5, 10.2011, s. 21-23
I: Skattefagligt, Nr. 6, 2011, s. 5-8
København : IT-Universitetet i København 2011, 245 s.
I: STS Encounters - DASTS working paper series, Vol. 4, Nr. 2, 2011, s. 7-41