Authors
Mattia Anesa, Andreas Paul Spee, Nicole Gillespie, Fabio James Petani
Publication date
2024/5
Journal
Journal of Management Studies
Volume
61
Issue
3
Pages
857-887
Description
The presence of conflicting cues about what is legitimate provided by various stakeholders, begs the question of how the legitimacy of contested institutionalized practices is justified. Recent critique of tax minimization strategies exemplifies this difficulty: on one hand, practitioners need to increase shareholders' profits; on the other, a growing number of stakeholders push for ‘fairer’ corporate tax payments. Conducted during a time of public criticism of Australian corporate tax strategies, our study draws on justifications of corporate tax minimization strategies by senior tax practitioners and corporate submissions to a Senate Inquiry on corporate tax avoidance. The study explores how legitimacy judgements come under pressure by conflicting cues. Through the application of Boltanski and Thévenot's (2006) Economies of Worth (EW) framework, we advance legitimacy scholarship by clarifying what constitutes situated …
Total citations
2023202416
Scholar articles
M Anesa, AP Spee, N Gillespie, FJ Petani - Journal of Management Studies, 2024