Karen Boll
Biographic Data
| ID | 89863 |
|---|---|
| NAME | Karen Boll |
| GIVEN NAMES | Karen |
| FAMILY NAME | Boll |
| SIGNATURE | BOLL K |
| AFFILIATIONS | Copenhagen Business School |
| ORCID | 0000-0001-9497-4372 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 7 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
Exploring the implementation of AI in public sector organisations
Purpose This article investigates how a data-driven public sector organisation attempts to implement artificial intelligence (AI) and generative AI (GenAI). Public sector organisations face considerable pressure to adopt AI, which is driven by promises about its transformative potential. However, considerable uncertainty remains about how these organisations can begin developing AI solutions to realise the supposed benefits. Design/methodology/ap…
Anthropology and Tax
From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. It asks fundamental questions such as: what is tax…
Taxation
Taxation is the collection by a revenue authority of levies, fees, or charges from residents, businesses, or other legal entities deemed taxable pursuant to laws and regulations. Taxation affects most people in the world within the confines of a nation, state, or region. Some people claim taxation is theft by the state, others claim that it is a moral action and duty, and a third view is that taxes are expenses that citizens incur in order to mak…
Excursions in administrative ethnography
Guest editorial
Deciding on tax evasion - front line discretion and constraints
Purpose- The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors' decisions about tax evasion.Design/methodology/approach- The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration.Findings- The paper shows that the tax inspectors reason about tax evasion in a casuistic …
Representing and Performing Businesses
This article investigates a segmentation model used by the Danish Tax and Customs Administration to classify businesses' motivational postures. The article uses two different conceptualisations of performativity to analyse what the model's segmentations do: Hacking's notion of making up people and MacKenzie's idea of performativity. Based on these two approaches, the article demonstrates that the segmentation model represents and performs the bus…
Deciding on tax evasion - front line discretion and constraints
Purpose- The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors' decisions about tax evasion.Design/methodology/approach- The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration.Findings- The paper shows that the tax inspectors reason about tax evasion in a casuistic …
Excursions in administrative ethnography
Guest editorial
Representing and Performing Businesses
This article investigates a segmentation model used by the Danish Tax and Customs Administration to classify businesses' motivational postures. The article uses two different conceptualisations of performativity to analyse what the model's segmentations do: Hacking's notion of making up people and MacKenzie's idea of performativity. Based on these two approaches, the article demonstrates that the segmentation model represents and performs the bus…
Representing and Performing Businesses
This article investigates a segmentation model used by the Danish Tax and Customs Administration to classify businesses' motivational postures. The article uses two different conceptualisations of performativity to analyse what the model's segmentations do: Hacking's notion of making up people and MacKenzie's idea of performativity. Based on these two approaches, the article demonstrates that the segmentation model represents and performs the bus…
Excursions in administrative ethnography
Guest editorial
Deciding on tax evasion - front line discretion and constraints
Purpose- The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors' decisions about tax evasion.Design/methodology/approach- The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration.Findings- The paper shows that the tax inspectors reason about tax evasion in a casuistic …
Taxation
Taxation is the collection by a revenue authority of levies, fees, or charges from residents, businesses, or other legal entities deemed taxable pursuant to laws and regulations. Taxation affects most people in the world within the confines of a nation, state, or region. Some people claim taxation is theft by the state, others claim that it is a moral action and duty, and a third view is that taxes are expenses that citizens incur in order to mak…
Anthropology and Tax
From the perspective of individual taxpayers to international tax norm negotiators, the anthropologists in this collection explore how taxes shape our world: our social relationships and value regimes, how we exclude and include, the categories we think with, and the way we share with each other. A first of its kind, it presents an anthropological discussion about tax rooted in ethnographic work. It asks fundamental questions such as: what is tax…
Exploring the implementation of AI in public sector organisations
Purpose This article investigates how a data-driven public sector organisation attempts to implement artificial intelligence (AI) and generative AI (GenAI). Public sector organisations face considerable pressure to adopt AI, which is driven by promises about its transformative potential. However, considerable uncertainty remains about how these organisations can begin developing AI solutions to realise the supposed benefits. Design/methodology/ap…
Economics (3 works) · Sociology (3 works) · Taxation and Compliance Studies (3 works) · Accounting (2 works) · Anthropology (2 works) · Law (2 works) · Law and economics (2 works) · Originality (2 works) · Political science (2 works) · Public economics (2 works)