Penelope's research area is public finance from a social and institutional perspective, in particular focusing on power/expert knowledge relationships within Central Government and between Central Government and the private sector with a special emphasis on HM Revenue and Customs (HMRC) and tax research. In particular her doctoral thesis examined the changing corporate tax compliance processes of the Inland Revenue and large corporate entities in the context of new public management changes through a Foucauldian governmentality optic. Her funded research has examined the impact of the greater accounting knowledge within the HM Revenue and Customs (“HMRC”), via the relatively recent recruitment of professionally qualified accountants. The research considered the impact this increasing role of accounting has had on the tax compliance relationship between HMRC and large corporate taxpayers.

The theoretical contribution of her research is to explore and understand the link between professional knowledge, expert knowledge, managerialism and governance. Her current work is focusing on the broader aspects of the development of public administration through the link of professionals (tax officials, and qualified accountants both within HMRC and the wider civil service) and governance. This includes examining the changing role and identity of tax officials.

For more information on her publications, click here.