Backstage in legal theatre: A Foucauldian interpretation of ‘Rationes Decidendi’ on the question of taxable business profits
Author
Abstract
Suggested Citation
DOI: 10.1016/j.cpa.2010.03.008
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
- Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
- Margaret Lamb, 1996. "The relationship between accounting and taxation: The United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 933-949.
- Sue Llewellyn & Markus J. Milne, 2007. "Accounting as codified discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 805-824, October.
- Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
- Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
- Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
- Suzuki, Tomo, 2007. "A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics Part II," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 543-575, August.
- Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
- Lamb, Margaret, 2001. "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 271-298, April.
- Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
- Samuel, Sajay & Manassian, Armond, 2011. "The rise and coming fall of international accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 608-627.
- Spies-Butcher, Ben & Bryant, Gareth, 2024. "The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
- Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
- Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
- Maran, Laura & Bracci, Enrico & Funnell, Warwick, 2016. "Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 60-78.
- Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
- Rodrigues, Lúcia Lima & Craig, Russell, 2018. "The role of government accounting and taxation in the institutionalization of slavery in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 21-38.
- Cooper, David J., 2014. "On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 287-292.
- Bayou, Mohamed E. & Reinstein, Alan & Williams, Paul F., 2011. "To tell the truth: A discussion of issues concerning truth and ethics in accounting," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 109-124, February.
- Agyemang, Gloria & Lehman, Cheryl R., 2013. "Adding critical accounting voices to migration studies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 261-272.
- Martinez, Daniel E. & Cooper, David J., 2017. "Assembling international development: Accountability and the disarticulation of a social movement," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 6-20.
- Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
- Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
- Agrizzi, D. & Sian, S., 2015. "Artificial corporatism: A portal to power for accountants in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 56-72.
More about this item
Keywords
Taxation; Businesses; Legal reasoning; Judges; Codified discourse; Foucault; Dramaturgy;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:21:y:2010:i:7:p:560-572. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.