A Performative Perspective on Institutional Disruption: Investigating Regulatory De-Capturing in the U.K. Corporate Taxation Field

41 Pages Posted: 19 Sep 2019

See all articles by Florian Überbacher

Florian Überbacher

University of Zurich

Andreas Georg Scherer

University of Zurich - IBW Department of Business Administration

Date Written: August 8, 2019

Abstract

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

Suggested Citation

Überbacher, Florian and Scherer, Andreas Georg, A Performative Perspective on Institutional Disruption: Investigating Regulatory De-Capturing in the U.K. Corporate Taxation Field (August 8, 2019). Available at SSRN: https://ssrn.com/abstract=3434681 or http://dx.doi.org/10.2139/ssrn.3434681

Florian Überbacher (Contact Author)

University of Zurich ( email )

Rämistrasse 71
Zürich, CH-8006
Switzerland

Andreas Georg Scherer

University of Zurich - IBW Department of Business Administration ( email )

Plattenstrasse 14
Zurich, 8032
Switzerland
+41 44-63 45302 (Phone)
+41 44-63 45301 (Fax)

HOME PAGE: http://www.business.uzh.ch/professorships/as.html

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