A qualitative historical study of global tax avoidance malpractices by the accounting profession 1990-2020: recovering the lost moral imperative of professional accountability, the UK context

Abstract

This thesis questions the legitimacy and lack of accountability for recent global tax avoidance malpractices 1990-2020 by the accounting profession, contrary to the expectations of a profession of probity with moral and religious origins.

Building on critical historical analysis based on the research questions, this praxis focussed study aims to understand the reasons for the negative metamorphosis of a profession of rectitude. An appropriate qualitative methodology of reflexivity and interpretivism is developed enabling a viable research structure to guide and organise the thesis in an efficient and effective manner.

As the state and the profession have largely failed to curb tax avoidance through legal and regulatory sanctions this thesis argues that the profession conflates legality with morality thereby spuriously justifying these malpractices as virtuous rather than a vice. This creative compliance circumvents the spirit and intent of the law without penalty or stigma. Further global accounting firms abuse their political and technocratic power to disguise such malpractices.

Whilst earlier studies are based mainly on organisational insight, this research advances tax literature by surveying the historical moral background to the profession and by studying inherent virtue of character of the individual professional self. As technical education has failed moral development, the objective of the thesis for a solution is to explore the benefits of virtue ethics of self-transformation based on emotion and sentiment thereby turning a mindset of vice into virtue.

This thesis brings a new understanding to tax scholarship of lost moral, social and religious origins of the accounting profession, and enables a critical debate to recover professional accountability and moral probity to curb accounting malpractice on abuses of tax avoidance.

Date of Award	2025
Original language	English
Awarding Institution	Canterbury Christ Church University