The dark side of professions: the big four and tax avoidance
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 19 October 2015
Abstract
Purpose
The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC) inquiry in the UK.
Design/methodology/approach
In particular, the authors examine the discursive tactics used during the 2013 investigation by the House of Commons PAC, “Tax Avoidance: The Role of Large Accountancy Firms”.
Findings
Two opposing rhetorical framings of “tax avoidance” are analysed which the authors see developing incrementally and directly opposing each other. Metaphors are used by the PAC to exemplify the dark side of professions, including potentially transgressing the boundaries of what constitutes “tax avoidance”. This is counteracted by the Big Four portraying an alternative market-oriented/neo-liberal view of professions pursuing a societal good through dedication to promoting market competition.
Originality/value
Whilst one rhetorical framing is predicated on being able to draw a clear distinction between tax evasion and tax avoidance, the alternative rhetorical framing contests this distinction and contributes to an existing cultural account that paints the dark side of some of the professions. Extending the work of Creed et al. (2002) and Alexander (2011), the authors demonstrate the bridging between micro-level discursive acts and broader cultural accounts, at the macro level. As such the authors discuss the pertinence of this multi-level discursive contest, within post-inquiry sensemaking, for understanding the “dark side” of professions.
Keywords
Citation
Addison , S. and Mueller, F. (2015), "The dark side of professions: the big four and tax avoidance", Accounting, Auditing & Accountability Journal, Vol. 28 No. 8, pp. 1263-1290. https://doi.org/10.1108/AAAJ-01-2015-1943
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited