東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

FindBook

Google Book

Amazon

博客來

The Practice of Tax in Canada: Understanding the Community, the Work and Structural Initiatives of an Emergent Profession.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Practice of Tax in Canada: Understanding the Community, the Work and Structural Initiatives of an Emergent Profession./
作者:	Hahn, Till-Arne.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	264 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-01, Section: A.
Contained By:	Dissertations Abstracts International83-01A.
標題:	Task forces. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28558855
ISBN:	9798522945398

The Practice of Tax in Canada: Understanding the Community, the Work and Structural Initiatives of an Emergent Profession.
Hahn, Till-Arne.

The Practice of Tax in Canada: Understanding the Community, the Work and Structural Initiatives of an Emergent Profession. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 264 p.

Source: Dissertations Abstracts International, Volume: 83-01, Section: A.

Thesis (Ph.D.)--Queen's University (Canada), 2021.

This item must not be sold to any third party vendors.

Considering it as a distinct occupation, I investigate the practice of tax in Canada through three separate studies. My first study examines the community of tax practitioners. Using a mixed-method approach, I integrate the insights obtained from in-depth interviews with 38 professionals and the results of a survey of 116 individuals working in the tax area. The notion of collective identity is used to confirm the existence of a distinct occupational community and to elaborate the suggested boundaries. I introduce the concepts of boundary erasure and boundary emergence into the literature as variants of boundary blurring and boundary making to suggest how the boundaries of a field can be reconfigured. Analyzing the work of tax practitioners, my second study maps the sets of tasks that characterize the tax field. Drawing on Abbott's (1988) theorization on professional work, I explore the nature of the specific expertise involved in tax and explain how it differs from the expertise associated with the work that accountants and lawyers more traditionally perform. The framework I develop offers a more integrated understanding of tax work, which can be used to explain why neither the accounting nor the legal profession have come to dominate the core of the field. My third study considers the aspect of structure in the Canadian tax field. Relying on a review of archival material, as well as in-depth interviews with 29 closely associated individuals, I examine the most far-reaching effort to accredit tax specialists in Canada, an initiative by the CICA, which occurred between 1997 and 2002. Finding that the professional associations, the national firms, and the rest of the membership were each driven by different interests, ranging from narrower individual concerns to broader professional ideals, I suggest that the conflicts between the different segments contributed to the ultimate demise of the initiative. Developing a more integrated understanding of the field, my studies have implications for future research on tax professionals. They should also assist those charged with training practitioners, and be of interest to the profession more widely, particularly those wishing to recognize or govern tax work more formally.

ISBN: 9798522945398Subjects--Topical Terms:

3680558
Task forces.

The Practice of Tax in Canada: Understanding the Community, the Work and Structural Initiatives of an Emergent Profession.
LDR:03453nmm a2200385 4500 001 2342222
005 20211209144714.5
008 241004s2021 ||||||||||||||||| ||eng d
020 $a 9798522945398
035 $a (MiAaPQ)AAI28558855
035 $a (MiAaPQ)QueensUCan_197428805
035 $a AAI28558855
040 $a MiAaPQ $c MiAaPQ
100 1 $a Hahn, Till-Arne. $3 3680557
245 1 4 $a The Practice of Tax in Canada: Understanding the Community, the Work and Structural Initiatives of an Emergent Profession.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2021
300 $a 264 p.
500 $a Source: Dissertations Abstracts International, Volume: 83-01, Section: A.
500 $a Advisor: Malsch, Bertrand.
502 $a Thesis (Ph.D.)--Queen's University (Canada), 2021.
506 $a This item must not be sold to any third party vendors.
520 $a Considering it as a distinct occupation, I investigate the practice of tax in Canada through three separate studies. My first study examines the community of tax practitioners. Using a mixed-method approach, I integrate the insights obtained from in-depth interviews with 38 professionals and the results of a survey of 116 individuals working in the tax area. The notion of collective identity is used to confirm the existence of a distinct occupational community and to elaborate the suggested boundaries. I introduce the concepts of boundary erasure and boundary emergence into the literature as variants of boundary blurring and boundary making to suggest how the boundaries of a field can be reconfigured. Analyzing the work of tax practitioners, my second study maps the sets of tasks that characterize the tax field. Drawing on Abbott's (1988) theorization on professional work, I explore the nature of the specific expertise involved in tax and explain how it differs from the expertise associated with the work that accountants and lawyers more traditionally perform. The framework I develop offers a more integrated understanding of tax work, which can be used to explain why neither the accounting nor the legal profession have come to dominate the core of the field. My third study considers the aspect of structure in the Canadian tax field. Relying on a review of archival material, as well as in-depth interviews with 29 closely associated individuals, I examine the most far-reaching effort to accredit tax specialists in Canada, an initiative by the CICA, which occurred between 1997 and 2002. Finding that the professional associations, the national firms, and the rest of the membership were each driven by different interests, ranging from narrower individual concerns to broader professional ideals, I suggest that the conflicts between the different segments contributed to the ultimate demise of the initiative. Developing a more integrated understanding of the field, my studies have implications for future research on tax professionals. They should also assist those charged with training practitioners, and be of interest to the profession more widely, particularly those wishing to recognize or govern tax work more formally.
590 $a School code: 0283.
650 4 $a Task forces. $3 3680558
650 4 $a Accountability. $3 3435301
650 4 $a Public interest. $3 564929
650 4 $a Society. $3 700566
650 4 $a Sociology. $3 516174
650 4 $a Law. $3 600858
650 4 $a Canadian studies. $3 2122858
650 4 $a Ethics. $3 517264
650 4 $a Finance. $3 542899
650 4 $a Law enforcement. $3 607408
650 4 $a Regional studies. $3 3173672
650 4 $a Dissertations & theses. $3 3560115
650 4 $a Interviews. $3 856777
650 4 $a Professions. $3 563675
650 4 $a Case studies. $2 itrt $3 996239
650 4 $a Qualitative research. $3 536745
650 4 $a Specialization. $3 3561709
650 4 $a Barley. $3 3564839
690 $a 0272
690 $a 0626
690 $a 0385
690 $a 0394
690 $a 0508
690 $a 0398
690 $a 0604
690 $a 0206
710 2 $a Queen's University (Canada). $3 1017786
773 0 $t Dissertations Abstracts International $g 83-01A.
790 $a 0283
791 $a Ph.D.
792 $a 2021
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28558855