The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997

    Authors

    R. W. Roberts;D. D. Bobek

    Comments

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    Abbreviated Journal Title

    Account. Organ. Soc.

    Keywords

    PAC CONTRIBUTIONS; BEHAVIOR; ORGANIZATION; DYNAMICS; BUSINESS; SENATE; Business, Finance

    Abstract

    The purpose of this study is to utilize prior research in US Congressional politics, the accounting/state relationship, and corporate political activity to analyze corporations' political activities during the development and passage of the United States' Taxpayer Relief Act of 1997. Our study provides evidence consistent with the notion that large corporations exercise considerable political power during the state's formulation of new tax accounting laws. These findings lead us to question the applicability of a strict pluralist model in accounting policy research and have implications for future research in corporate political activity, corporate tax accounting, and the political economy of accounting. (C) 2003 Elsevier Ltd. All rights reserved.

    Journal Title

    Accounting Organizations and Society

    Volume

    29

    Issue/Number

    5-6

    Publication Date

    1-1-2004

    Document Type

    Article

    Language

    English

    First Page

    565

    Last Page

    590

    WOS Identifier

    WOS:000221906200006

    ISSN

    0361-3682

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