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Multidimensional Locus of Control Applied to the Taxpayer/Tax Professional Relationship

Advances in Accounting Behavioral Research

ISBN: 978-1-78052-086-5, eISBN: 978-1-78052-087-2

Publication date: 24 August 2011


This study seeks to further an understanding of taxpayer characteristics. The study presents a multidimensional tax locus of control (LOC) instrument developed from the starting point of a validated LOC instrument from the health-care field. Data collected using the instrument indicate that older taxpayers are more likely to have an external LOC in tax situations, indicated by a greater propensity to defer decision-making to a tax professional, defined as a “powerful other.” As the U.S. population is aging, this information may be helpful to tax practitioners when advising older clients on tax issues and researchers exploring issues related to aging. An additional finding is that taxpayers with more business exposure are less likely to defer to a tax professional. Gender and education play roles in an individual's internal tax LOC (TaxLOC) beliefs.


Bertolini, M.S., Higgs, J.L. and Hooks, K.L. (2011), "Multidimensional Locus of Control Applied to the Taxpayer/Tax Professional Relationship", Arnold, V., Bobek, D., Clinton, B.D., Lillis, A., Roberts, R., Wolfe, C. and Wright, S. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 14), Emerald Group Publishing Limited, Leeds, pp. 1-35.



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