Us and them: the role of accounting in (re)creating social inequality through encounters with tax and welfare administration

Sara Closs-Davies

Us and them: the role of accounting in (re)creating social inequality through encounters with tax and welfare administration

Sara Closs-Davies

A&F Accounting & Finance

Research output: Chapter in Book/Conference proceeding › Chapter › peer-review

Original language	English
Title of host publication	Handbook of Accounting in Society
Editors	Hendrik Vollmer
Place of Publication	Cheltenham
Publisher	Edward Elgar
Chapter	11
Pages	155-167
Number of pages	13
Edition	2024
ISBN (Electronic)	9781803922003
ISBN (Print)	9781803921990
Publication status	Published - 2024

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 1 No Poverty
SDG 10 Reduced Inequalities

Other files and links

https://www.e-elgar.com/shop/gbp/handbook-of-accounting-in-society-9781803921990.html

4 Article
1 Chapter
1 Paper

Reversing the Accountability Chain: How Relational Power Can Shape Accountability in Public Encounters
Closs-Davies, S., Bartels, K. & Merkl-Davies, D., 15 Mar 2026, In: Journal of Public Administration Research and Theory. muag009.
Research output: Contribution to journal › Article › peer-review

Open Access
Encountering accounting in society
Vollmer, H., Bigon, M., Brackley, J., Closs-Davies, S., Cuckston, T., Denedo, M., Ejiogu, A., Frandsen, A.-C., Ghio, A., Hoskin, K., McBride, K., Russell, S., Shah, A. K., Tuck, P. & Helden, G. J. V., 2024, Handbook of Accounting in Society. Vollmer, H. (ed.). Cheltenham, UK: Edward Elgar, p. 446–458
Research output: Chapter in Book/Conference proceeding › Chapter › peer-review
Engaging with a digitalised tax system: Experiences of vulnerable citizens and small tax practitioners
Closs-Davies, S., Burkinshaw, L. & Frecknell-Hughes, J., 2024, (Submitted).
Research output: Contribution to conference › Paper › peer-review

2 Membership of committee
2 Invited talk

Guest lecturer on MBA course: Accounting as a technical, moral and social practice
Closs-Davies, S. (Speaker)
10 Dec 2025
Activity: Talk or presentation › Invited talk › Teaching and Research
Guest lecturer for Law and Technology at Bangor University
Closs-Davies, S. (Speaker)
27 Nov 2025
Activity: Talk or presentation › Invited talk › Teaching and Research
The Chartered Institute of Taxation (External organisation)
Closs-Davies, S. (Academic expert member)
2024 → …
Activity: Membership › Membership of committee › Teaching and Research

Cite this

@inbook{40296e4a839343849dee193fdff916ee,

title = "Us and them: the role of accounting in (re)creating social inequality through encounters with tax and welfare administration",

author = "Sara Closs-Davies",

year = "2024",

language = "English",

isbn = "9781803921990",

pages = "155--167",

editor = "Hendrik Vollmer",

booktitle = "Handbook of Accounting in Society",

publisher = "Edward Elgar",

address = "United Kingdom",

edition = "2024",

}

TY - CHAP

T1 - Us and them

T2 - the role of accounting in (re)creating social inequality through encounters with tax and welfare administration

AU - Closs-Davies, Sara

PY - 2024

Y1 - 2024

UR - https://www.e-elgar.com/shop/gbp/handbook-of-accounting-in-society-9781803921990.html

M3 - Chapter

SN - 9781803921990

SP - 155

EP - 167

BT - Handbook of Accounting in Society

A2 - Vollmer, Hendrik

PB - Edward Elgar

CY - Cheltenham

ER -

Us and them: the role of accounting in (re)creating social inequality through encounters with tax and welfare administration

UN SDGs

Other files and links

Research output

Reversing the Accountability Chain: How Relational Power Can Shape Accountability in Public Encounters

Encountering accounting in society

Engaging with a digitalised tax system: Experiences of vulnerable citizens and small tax practitioners

Activities

Guest lecturer on MBA course: Accounting as a technical, moral and social practice

Guest lecturer for Law and Technology at Bangor University

The Chartered Institute of Taxation (External organisation)

Cite this