A Performative Perspective on Institutional Disruption: Investigating Regulatory De-Capturing in the U.K. Corporate Taxation Field
41 Pages Posted: 19 Sep 2019
Date Written: August 8, 2019
We conducted a longitudinal case study on the disruption of the institutionalized neoliberal belief system that had contributed to regulatory capture in the corporate taxation field in the United Kingdom. Specifically, we investigated why the problematizations communicated by one public interest group succeeded in gaining the public attention and support necessary for challenging and disrupting the institutional quo and why the problematizations communicated by a previous public interest group, despite their similar ideational content, failed to do so. Our comparative analysis led us toward developing a performative perspective on challengers’ problematization work which highlights the critical role of dramatic enactments in gaining sufficient attention and support in the public sphere for institutional disruption to occur.
Keywords: institutional change, organizational fields, performativity, regulatory capture, neoliberalism, austerity, corporate tax avoidance
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