Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on accounting rules. The present study analyzes the role that accountants play in firms tax evasion by presenting evidence from a randomized field experiment carried out with microenterprises in Ecuador’s tax system in early 2016. The article evaluates to what extent a notification of accountants is more effective in increasing tax reporting than a notification of taxpayers, through five different treatments. The results show that simultaneous persuasive notifications of both accountants and taxpayers were the unique treatment that significantly increased firms’ declared income tax. Furthermore, it was shown that penalty notifications of accountants, rather than taxpayers only, were the most significant treatment at reducing revenue underreporting.

We investigate how the relevance of the Lean Production System (LPS) as perceived by employees of a Russian bank depends on whether LPS practices are labeled with transliterated original Japanese words or translated Russian words. Building on organizational translation scholarship contextualized to Russia, we formulate hypotheses about the mechanism through which labels affect the perceived relevance of practices. The results of an experimental study situated in a Russian bank show that transliterated Japanese labels have a negative impact on the perceived relevance of LPS practices by Russian employees. Further analysis reveals that this negative perception is fully mediated by the label's semantic fit, that is, the extent to which the label complies with the linguistic codes of the Russian language. Specifically, we find that, on average, the transliterated Japanese labels have a lower semantic fit than the translated Russian labels, and this difference in semantic fit explains the Japanese labels’ lower relevance as perceived by the bank's employees. By unpacking the causal effect of the labels used for management practices on the practices’ perceived relevance, this study advances our understanding of how organizations could influence employees’ acceptance of foreign management practices.