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We investigate the perceptions and attitudes of both students and tax professionals about the use of the Code and Regulations in an introductory tax course. We administer a survey at the beginning and end of the semester to 106 students enrolled in an introductory tax course, and a separate survey that is completed by 120 tax professionals. Students enrolled in an introductory tax course that integrates the use of the Code and Regulations feel significantly more proficient in using and interpreting this material at the end than at the beginning of the semester. Supplemental assessment of learning data also indicates that students who have been exposed to the Code and Regulations in this course have a fairly high degree of proficiency in accessing and interpreting material. Furthermore, tax professionals view the ability to read and interpret the Code and Regulations as particularly valuable when entering the workplace and somewhat valuable for the certified public accountants exam. This study’s findings extend prior literature on the introductory tax course and provide evidence that students display positive attitudes on the use of the Code and Regulations after being exposed to this skill, and that tax professionals consider the ability to access and interpret the authoritative support in the Code and Regulations quite useful for the workplace.

The ability of firms to retain valued knowledge and skills possessed by accounting professionals depends, in part, on creating a work environment that positively affects accountants’ job-related attitudes and behaviors. A first step in achieving this objective is to identify those variables that are related to accountants’ work attitudes and behaviors. Previous research has examined antecedent causes of, for example, accountants’ job satisfaction, performance, organizational commitment, and role stress. Two limitations of the extant research are that subjects have almost always been auditors and no consideration has been given to the fact that accountants may react differently to their work environment depending on where they are in their careers.

This study addresses these two limitations of prior research by examining whether tax accountants’ work attitudes and behaviors differ across four common career stages: exploration, establishment, maintenance, and disengagement. The association of gender with tax accountants’ work attitudes was also tested. Results indicate that career stage is significantly related to tax accountants’ performance and job-related tension, but unrelated to job satisfaction, organizational commitment, work alienation, and role stress. A significant gender effect was found. These results for tax accountants differ somewhat from results for auditors (Rebele et al., 1996), indicating that a one-size-fits-all approach to managing work environments within accounting firms may not be effective in developing and retaining professional staff.

This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and tax professionals. Although Pinsker, Pennington, and Schafer (2009) implicitly treat advocacy and professional skepticism as opposing constructs, the purpose of this research note is to explicitly examine whether an accounting professional can be both a professional skeptic and a client advocate. Two hundred and six experienced accounting professionals with a mixture of accounting and tax backgrounds responded to a client advocacy scale (Pinsker et al., 2009) and a professional skepticism scale (Hurtt, 2010). Results indicate that while tax professionals have higher levels of client advocacy than auditors, both groups have similar levels of professional skepticism. Moreover, no correlation emerges between participants’ responses to the advocacy and the full professional skepticism scale or five of its six sub-scales. These results provide evidence that client advocacy is a separate and distinct construct from professional skepticism. These findings have implications for behavioral accounting researchers by demonstrating that these two constructs are not related; thus, it is important to separately measure client advocacy and professional skepticism when they are relevant to a research question.

This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.

In Great Britain in the 1960s and 1970s, a physician (Lorber, 1971) developed criteria that would exclude from treatment many babies born with spina bifida (“open spine”) based on what he perceived to be a poor projected quality of life. In the US, the parameters of the modern debate developed around the case of “Baby Doe,” a child born in the early 1980s with Down syndrome and duodenal atresia, an intestinal blockage. Without surgery to correct the blockage, the baby would not survive. Because the infant also had Down syndrome, which typically includes some degree of intellectual disability, the parents decided not to consent to the surgery. The parents’ decision was met with outrage by disability advocacy groups, as was a similar decision a few years later to forego surgery to repair a myelomeningocele (spina bifida) in the case of “Baby Jane Doe.” The publicity surrounding these and other non-treatment decisions resulted in the US in the passage of the Child Abuse Amendments of 1984, largely through the efforts of then Surgeon General C. Everett Koop. This legislation effectively mandated universal treatment of newborns with disabilities. However, several court cases since have resulted in rulings allowing parents to discontinue life support based on quality-of-life issues, resulting in the establishment of state standards in addition to the federal ones (Clark, 1994). Still, the norm in the case of Down syndrome and spina bifida, two of the most common childhood impairments apparent at birth, continues to support the treatment of virtually all children born with these conditions. As a result, most post-natal decision making today involves infants with other, often more serious, impairments that result from perinatal complications or from extreme prematurity. Even in those cases, a bias toward treatment seems to prevail (Levin, 1990).

Despite the accounting profession having a long history of promoting ethical behaviour globally, with a robust Code of Ethics and formal International Education Standards which include training in professional values, ethics, and attitudes, the accounting profession still regularly features as the lead villain in many corporate failures. Training in ethics has been a core topic in Australian accounting undergraduate degrees now for many years, but the responsibility for teaching ethics still largely falls on faculty from within the business and accounting schools. Although these academics have a strong moral compass and know right from wrong, most do not have ethics-related research experience or professional ethics training. When ethics is taught by academics with little or no formal philosophical ethics training, our students will continue to have limited opportunities to cultivate and deeply internalise the professional values, ethics, and attitudes required of professional accountants in a multicultural world before embarking on their careers.

This chapter examines various definitions and perceptions of Research Management and Administration (RMA) from individuals both from within and outside the profession to gain a wider understanding of this field. These definitions and perceptions are expected to trigger reflections on where the boundaries of the profession are more likely to be.

To do so, the authors utilise a mixed method that begins with a discussion of different definitions of RMA. Next, we move from conceptualisation to action and engage the reader by presenting empirical insights from an analysis of specific training programmes within RMA, shedding light on the profession’s distinctive features from an insider’s perspective. Lastly, we delve into the case study of the project foRMAtion, a training program that introduces RMAs as the ‘Professionals at the Interface of Science.’ This case study allows us to explore how individuals outside the RMA profession, such as teachers and students participating in its training courses, perceive and understand RMA.

School library media specialists (SLMSs) often struggle with assuming leadership roles. Discrepancies existed in perceptions of SLMSs of their leadership preparedness, their opportunities to exert leadership, and their assumption of leadership roles. The purpose of this quantitative study was to explore the perceptions of SLMSs regarding their instructional leadership and to examine the extent to which they practiced instructional leadership. The study was designed to determine whether there were differences between SLMSs perceptions of the importance of their leadership roles and their opportunities to practice those roles. The results of the study indicated that SLMSs perceived all of the leadership roles to be more important than they were able to carry out in practice and that supportive administrators were the most essential factor in providing SLMSs the opportunity to practice and expand their roles as instructional leaders.

The role of implicit provider bias in mental health care is an important issue that continues to be of concern in the twenty-first century for the Black/African American community. Access to mental health and quality care remains elusive as members of this social group lack access to mental health screening, diagnosis, and attention due to institutional and cultural barriers. Supporting the position that implicit and explicit provider bias exists in the mental health profession, this chapter will explore how implicit provider bias is an intractable institutional barrier that prevents Black/African Americans from accessing mental health and quality care. A review of the implications related to mental health outcomes with Black/African American clients will also be explored.

A brief overview of the Black/African American cultural responses to implicit provider bias will be discussed later in this chapter. There will be an exploration of the ways to help identify, address, and eliminate implicit provider bias using evidence-based personal and community engagement strategies that promote mental health wellness within the Black/African American community. Implications for best practices in Black/African American mental health will also be addressed to eradicate the risk of unethical or medical malpractice with Black/African American clients, reduce the mental health disparity experienced by Blacks/African Americans, and create mental health equity for this population.