Purpose This paper aims to highlight the importance of (public) value (s) and publicness in
accounting and accountability research. It pinpoints a range of issues that scholars need to …

The implementation of thorny or problematic regulation is challenging for both regulators
and regulatees. The reasons for the existence of problematic regulation are not to be found …

Worldwide emerging demands for additional and more sophisticated regulation are
triggering regulatory changes at the national level that not all tax authorities are prepared to …

This article advances understanding of how tax administration influences social justice.
Critical accounting research is paying increasing attention to social justice, but …

Purpose The study explores the role of accounting technologies of government (ATGs)
associated with UK Tax Credits and their impact on claimants' motivations, behaviour and …

This paper reveals the limitations of New Public Management (NPM) and introduces an
alternative model for creating and sustaining public value through grassroots engagement in …

Nowadays, urban ecosystems require major transformations aimed at addressing the
current challenges of urbanization. In recent decades, policy makers have increasingly …

IMPACT This article provides insights into 'what works' in terms of successful governance
arrangements for municipal operating companies (MOCs). Some studies, notwithstanding …

The present research aims to propose a framework to analyze the fiscal illusion, its
antecedents, and consequents from the perception of Brazilian taxpayers. In terms of …

Purpose: Between 2011 and 2019, 52 transfer pricing cases were decided in tax arbitration
courts in Portugal. The Portuguese tax authority prevailed in only seven. The research …