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How hybrid managers act as “canny customers” to accelerate policy reform : a case study of regulator-regulatee relationships in the UK’s tax agency.

机译:混合型管理者如何充当“疯狂的客户”来加速政策改革:以英国税务局中监管者与受监管者之间的关系为例。

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摘要

Purposeud– The purpose of this paper is to analyse role transition for professionals moving towards hybrid managerial roles. Specifically, the authors examine reforms to the national tax agency in the UK, focusing on attempts to shift hybrid managers away from a focus on tax compliance, to a greater customer focus. This extends understanding of the relationship between New Public Management (NPM) and the public professions, by offering greater insight into the dynamic between regulators and regulatees, as professionals are co-opted into management roles that encompass greater customer orientation.ududDesign/methodology/approachud– The authors draw on documentary data relating to reform from 2003 to 2012 and 43 semi-structured interviews with senior tax inspectors co-opted into hybrid manager roles.ududFindingsud– The findings support established accounts of the effect of NPM reform to public professions, as these professionals are co-opted into hybrid management roles. Some hybrid managers resist, others embrace the demands of the new role. Linked to a hitherto neglected aspect of analysis (the extent to which hybrid managers embrace a greater customer orientation) the findings also show a more novel third response: some hybrid managers leave the national tax agency for opportunities in the private sector. These public-to-private professionals the authors call “canny customers”. Canny customers are ideally placed to exploit aspects of NPM reform, and thereby accelerate changes in the governance of public agencies, but in a way that might undermine the function of the tax agency and tax professions.ududPractical implicationsud– In regulatory settings, policy reform to co-opt professionals into hybrid managerial roles may have mixed effects. In settings where a focal dynamic is the regulator-regulatee relationship, effective governance will require understanding of the labour market to temper excess influence by those hybrid managers who become canny customers, otherwise, in settings where it is easy for individuals to move from regulator to regulatee, the pace and consequences of reform will be harder to govern. This runs the danger of eroding professional values. The specific case of tax professionals reflects themes in the literature examining hybridisation for accountants, and provides novel insight into the dynamics of professionalism that extend to the case of accountants.ududOriginality/valueud– The contribution is to extend the literature on role transition of professionals. The authors focus on hybrid managers in the context of a regulatory agency: the UK national tax agency. Policy reforms associated with hybridisation emphasised customer orientation. The authors highlight labour market characteristics impacting the regulator-regulatee dynamic, and an as yet unexplored, unintended consequence of reform. The public professional who leaves for the private sector becomes a “canny customer” who can exploit and accelerate reform.
机译:目的 ud –本文的目的是分析专业人员向混合管理职位过渡的角色转换。具体来说,作者考察了英国国家税务机构的改革,重点是试图将混合型经理从对税收合规的关注转向对更大客户的关注。当专业人员被选为涵盖更大客户导向的管理角色时,这可以通过提供对监管者与被监管者之间动态关系的更深入了解来扩展对新公共管理(NPM)与公共职业之间关系的理解。 ud udDesign /方法论/方法 ud–作者利用与2003年至2012年的改革相关的文献数据,并选择了43位对高级税务检查员进行的半结构化访谈,并选择了混合经理的角色。 NPM改革对公共职业的影响,因为这些专业人员被选为混合管理职位。一些混合型经理抗拒,其他一些则接受新职位的要求。与迄今为止被忽视的分析方面(混合型管理者在更大程度上以客户为导向)相关联,研究结果还显示出了更为新颖的第三种反应:一些混合型管理者离开国家税务局寻求私人部门的机会。作者称这些公私合营的专业人士为“客户的顾客”。精明的客户处于理想的位置,可以利用NPM改革的各个方面,从而加速公共机构治理的变革,但可能会损害税务机构和税务专业人士的职能。 ud ud实践意义 ud–在监管中在背景中,将专业人员选拔为混合管理职位的政策改革可能会产生不同的效果。在焦点动态是监管者与被监管者之间关系的环境中,有效的治理将需要了解劳动力市场,以减轻那些成为精明客户的混合型经理人的过度影响,否则,在个人容易从监管者转移到监管者的环境中在监管方面,改革的步伐和后果将更难治理。这冒着侵蚀专业价值观的危险。税务专业人员的具体案例反映了研究会计师混合身份的文献中的主题,并为扩展到会计师案例的专业精神的动态提供了新颖的见解。 ud ud原始性/价值 ud–的作用是扩展有关专业人士的角色转换。作者主要关注监管机构(英国国家税务局)中的混合型经理。与杂交相关的政策改革强调以客户为导向。作者强调了劳动力市场特征影响着监管者与被监管者之间的动态关系,以及改革尚未探索,意想不到的结果。离开私营部门的公共专业人员成为可以利用和加速改革的“老客户”。

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