Good Jobs Finding Bad Guys: An Exploration of the Work of Special Agents of the Internal Revenue Service Using the Job Characteristics Model

Abstract

The Criminal Investigations unit of the Internal Revenue Service (IRS) is charged with the criminal enforcement of the tax code. Using a grounded theory approach and based on 32 interviews with 28 retired and four active special agents of the IRS, this paper attempts to explore their world. This is structured with the job characteristics model, which evaluates work roles in accordance with the extent that incumbents possess the opportunity to use a variety of skills, exercise autonomy, receive feedback, experience the significance of their work and are able to produce whole results. In general, the interviews suggest that the work of special agents is highly enriched in these terms. Nonetheless, Criminal Investigations itself is challenged as an organization on several fronts.

Citation

Warren, R.A. and Fogarty, T.J. (2024), "Good Jobs Finding Bad Guys: An Exploration of the Work of Special Agents of the Internal Revenue Service Using the Job Characteristics Model", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research, Volume 27 (Advances in Accounting Behavioural Research, Vol. 27), Emerald Publishing Limited, Leeds, pp. 137-158. https://doi.org/10.1108/S1475-148820240000027006