...Sara C. Closs-Davies; Koen P.R. Bartels; Doris M. Merkl-Davies Purpose The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax...

... to, the other papers appearing in this special issue. Findings – This paper identifies and summarises a number of central themes: globalisation and neo-imperialism, the role of the state in professional projects, the rise of tax avoidance as a moral issue, the implications of tax professionals moving from...