What is it about?
The purpose of this paper is to analyse role transition for professionals moving towards hybrid managerial roles. Specifically, the authors examine reforms to the national tax agency in the UK, focusing on attempts to shift hybrid managers away from a focus on tax compliance, to a greater customer focus.
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Why is it important?
Offers greater insight into the dynamic between regulators and regulatees, as professionals are co-opted into management roles that encompass greater customer orientation.
Perspectives
Canny customers are ideally placed to exploit aspects of NPM reform, and thereby accelerate changes in the governance of public agencies, but in a way that might undermine the function of the tax agency and tax professions.
Professor Kevin Morrell
University of Warwick
Read the Original
This page is a summary of: How hybrid managers act as “canny customers” to accelerate policy reform, Accounting Auditing & Accountability, October 2015, Emerald,
DOI: 10.1108/aaaj-12-2014-1889.
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