Department of Organization

kboioa

Department of Organization

  • People and Organizing (PnO)
Karen
Boll
Associate professor
,
PhD, Vice Head of Department


Room: KIL/14.A-4.69
Tel:
+4538152946
E-mail: kbo.ioa@cbs.dk
Presentation
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.

 

 

Primary research areas
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 tasks

Study Director of the BSc/MSc programme in Business Administration and Psychology

https://www.cbs.dk/uddannelse/bachelor/hapsyk-erhvervsoekonomi-psykologi

https://www.cbs.dk/uddannelse/kandidat/candmercpsyk-erhvervsoekonomi-psykologi

Co-coordinator of the “People and Organizing” research group at IOA: https://www.cbs.dk/en/research/departments-and-centres/department-of-organization/people-and-organizing

 

Social media
Links

Anthropology of tax network

FairTax

Scopus

Web of Science

Link to this homepage
www.cbs.dk/en/staff/kboioa
Courses
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. 
 
Supervision
  • 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

Selected publications
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. 

 

 

Publications sorted by:
2024
Karen Boll / Dead Zones of Tax Inspection : The New Strategic Direction in the Danish Tax Authority and Its Consequences for Front Staff.
In: Anthropology and Tax: Ethnographies of Fiscal Relations. . ed. /Johanna Mugler; Miranda Sheild Johansson; Robin Smith. Cambridge : Cambridge University Press 2024, p. 284-303
Book chapter > peer review
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
2023
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
2021
Karen Boll / Fairness or Favoring in Tax Regulation?
Paper presented at SIEF2021 15th Congress, 2021
Paper
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
In: Oxford Research Encyclopedia of Anthropology. ed. /Mark Aldenderfer. Oxford : Oxford University Press 2021 (Oxford Research Encyclopedia)
Encyclopedia chapter > peer review
Karen Boll / The Promissory Economy of Internal Control
Abstract from Nordic Science and Technology Studies Conference 2021, 2021
Conference abstract for conference > peer review
2019
Karen Boll / Stimulating Collaboration and Cooperation in Tax Inspection
In: Inspectors and Enforcement at the Front Line of Government. ed. /Steven Van de Walle; Nadine Raaphorst. Cham : Palgrave Macmillan 2019, p. 145-165
Book chapter > peer review
2018
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 p. (FairTax - Working Paper Series, No. 20)
Working paper > peer review
More results... (total 36 results)
Research Projects
Outside activities

2024
Trafikstyrelsen, Luftfart 1
Consultancy, AI project (25 hours)

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

2022
No outside activities to report

2021
No outside activities to report

2020
No outside activities to report

2019
No outside activities to report

2018
No outside activities to report