#2655. Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”

December 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript4500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (miscellaneous);
Accounting;
Places in the authors’ list:
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2 place - free (for sale)
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4 place - free (for sale)

Abstract:
The article explored the role of government accounting technologies (ATGs) associated with UK tax credits and their impact on the motivation, behavior and personality of applicants. The results show that ATGs play a key role in transforming vehicle applicants into self-disciplined “citizen subjects” whose decisions are based on market logic.
Keywords:
Accounting technologies; Governmentality; Neoliberalism; Subjectification; Tax Credits

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