Institut for Organisation

  • People and Organizing (PnO)

Kontor: KIL/14.A-4.69
E-mail: kbo.ioa@cbs.dk

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.

Lately, I have also been looking at the role of agile methods implemented in tax administration to develop digital technologies, and how these influence the broader organization. I am also currently engaged in a project of the use of AI in aviation inspection. This project focusses on how AI tools can be developed to ease inspectors’ work, and how aviation inspection can regulate AI tools used in the aviation industry.

Primære forskningsområder
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.
Cooperative compliance.
Administrative opgaver
Sociale medier
Link til denne hjemmeside
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.
  • 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.
  • External Member of Assessment Committee. PhD dissertation: “A Collaborative Tax Administration: The Case of Co-operative Compliance in Ireland” by Lucy Bowe. University of Galway, Ireland.

Office hours: Tuesdays 13.00 - 15.00.

Udvalgte publikationer
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. 
Publikationer sorteret efter:
Karen Boll; Ann Fugl-Meyer / The Undertow of Agile Methods in Digital Transformations
Paper presented at 21st Scandinavian Workshop on E-Government (SWEG), 2024
Paper > peer review
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
Karen Boll / Fairness or Favoring in Tax Regulation?
Paper presented at SIEF2021 15th Congress, 2021
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
I: Oxford Research Encyclopedia of Anthropology. red. /Mark Aldenderfer. Oxford : Oxford University Press 2021 (Oxford Research Encyclopedia)
Encyclopædiartikel > peer review
Karen Boll / The Promissory Economy of Internal Control
Abstract from Nordic Science and Technology Studies Conference 2021, 2021
Konferenceabstrakt til konference > peer review
Karen Boll / Stimulating Collaboration and Cooperation in Tax Inspection
I: Inspectors and Enforcement at the Front Line of Government. red. /Steven Van de Walle; Nadine Raaphorst. Cham : Palgrave Macmillan 2019, s. 145-165
Bidrag til bog/antologi > peer review
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 s. (FairTax - Working Paper Series, Nr. 20)
Working paper > peer review
Karen Boll / Outcome-based Performance Management Systems : Experiences from the Danish and Swedish Tax Agencies.
I: Bureaucracy and Society in Transition. red. /Haldor Byrkjeflot; Fredrik Engelstad. Bingley : Emerald Group Publishing 2018, s. 89-107
Bidrag til bog/antologi > peer review
Flere resultater ...(i alt 35 )

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

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