dc.contributor.author | Shah, H. | |
dc.contributor.author | Malik, Ali | |
dc.contributor.author | Yaqub, M.Z. | |
dc.date.accessioned | 2011-11-15T11:01:13Z | |
dc.date.available | 2011-11-15T11:01:13Z | |
dc.date.issued | 2010 | |
dc.identifier.citation | Shah , H , Malik , A & Yaqub , M Z 2010 , ' Accounting for Merger : The Case of HM Revenue and Customs ' , European Journal of Economics, Finance and Administrative Sciences , vol. 18 , pp. 122-132 . | |
dc.identifier.issn | 1450-2275 | |
dc.identifier.uri | http://hdl.handle.net/2299/7005 | |
dc.description | Original article can be found at: http://www.eurojournals.com Copyright EuroJournals, Inc. | |
dc.description.abstract | In 2004 the UK Central Government announced merger of its two main central tax departments, the Inland Revenue, and HM Customs & Excise. The two big departments had different historical origins and administrative structures. Their organizational cultures were also perceived to be quite different. This paper considers the background of the merger and examines the rationale for such a merger with the help of textual data collected from in-depth interviews, official publications, and reports of the Treasury Select Committee. The paper also investigates the likely impact on practices and processes of the new department with regards to the taxpayers. Answers are sought with the help of insights drawn from New Institutional Sociology. The paper concludes with suggestions for future research. | en |
dc.format.extent | 11 | |
dc.format.extent | 56390 | |
dc.language.iso | eng | |
dc.relation.ispartof | European Journal of Economics, Finance and Administrative Sciences | |
dc.subject | merger | |
dc.subject | taxation | |
dc.subject | public sector | |
dc.subject | institutional isomorphism | |
dc.subject | HMRC | |
dc.title | Accounting for Merger : The Case of HM Revenue and Customs | en |
dc.contributor.institution | Social Sciences, Arts & Humanities Research Institute | |
dc.contributor.institution | Department of Accounting, Finance and Economics | |
dc.contributor.institution | Centre for Research on Management, Economy and Society | |
dc.description.status | Peer reviewed | |
rioxxterms.type | Journal Article/Review | |
herts.preservation.rarelyaccessed | true | |