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The dark side of professions: the big four and tax avoidance

Author

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  • Susan Addison
  • Frank Mueller

Abstract

Purpose - – The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC) inquiry in the UK. Design/methodology/approach - – In particular, the authors examine the discursive tactics used during the 2013 investigation by the House of Commons PAC, “Tax Avoidance: The Role of Large Accountancy Firms”. Findings - – Two opposing rhetorical framings of “tax avoidance” are analysed which the authors see developing incrementally and directly opposing each other. Metaphors are used by the PAC to exemplify the dark side of professions, including potentially transgressing the boundaries of what constitutes “tax avoidance”. This is counteracted by the Big Four portraying an alternative market-oriented/neo-liberal view of professions pursuing a societal good through dedication to promoting market competition. Originality/value - – Whilst one rhetorical framing is predicated on being able to draw a clear distinction between tax evasion and tax avoidance, the alternative rhetorical framing contests this distinction and contributes to an existing cultural account that paints the dark side of some of the professions. Extending the work of Creedet al.(2002) and Alexander (2011), the authors demonstrate the bridging between micro-level discursive acts and broader cultural accounts, at the macro level. As such the authors discuss the pertinence of this multi-level discursive contest, within post-inquiry sensemaking, for understanding the “dark side” of professions.

Suggested Citation

  • Susan Addison & Frank Mueller, 2015. "The dark side of professions: the big four and tax avoidance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(8), pages 1263-1290, October.
    • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:8:p:1263-1290
    DOI: 10.1108/AAAJ-01-2015-1943
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    Citations

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    Cited by:

    1. Gennady Vasilievich Osipov & Vladimir Ivanovich Glotov & Svetlana Gennadievna Karepova, 2018. "Population in the shadow market: petty corruption and unpaid taxes," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(2), pages 692-710, December.
    2. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    3. Elemes, Anastasios & Blaylock, Bradley & Spence, Crawford, 2021. "Tax-motivated profit shifting in big 4 networks: Evidence from Europe," Accounting, Organizations and Society, Elsevier, vol. 95(C).
    4. Gustavo Alberto Ruiz Rojas, 2016. "Retórica y contabilidad: de la crítica retórica a la retórica crítica," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(1), pages 243-270, December.
    5. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
    6. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    7. Sheila Killian & Philip O'Regan & Ruth Lynch & Martin Laheen & Dionysios Karavidas, 2022. "Regulating havens: The role of hard and soft governance of tax experts in conditions of secrecy and low regulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 722-737, July.
    8. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    9. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
    10. Dawn Yi Lin Chow & Thomas Calvard, 2021. "Constrained Morality in the Professional Work of Corporate Lawyers," Journal of Business Ethics, Springer, vol. 170(2), pages 213-228, May.

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