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This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds on limited previous research by examining preparers primarily from local firms rather than focusing solely on large international firms. The Gaps Model of Service Quality provides the theoretical lens for the paper. We employ the recently developed Taxpayer Motivation Scale (TMS) to measure four client motivations to hire a preparer: (1) saving money, (2) saving time, (3) legal compliance, and (4) protection from the IRS. We measure expectation gaps for those four motivations using matched tax preparer–tax client dyads.

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

Border crossing between systemic and racial identity theories can contribute to systemic research on Black therapists work with White families.

Questionnaires were used to gather data from 29 Black, Asian and Mixed Heritage therapists in order to test the significance of variables associated with transgenerational advice, socialisation experience, professional training and therapists’ perception of successful outcomes (n=29). The study concluded that White clients were associated with the contact and disintegration statuses at the beginning of therapy, and that Black therapists were associated with being at least two racial identity statuses in advance of their White clients. In addition, results showed that there was a significant association with eye contact and White clients across all racial identity statuses in therapy, and that the therapist’s age was significantly associated with therapeutic experiences, length of therapeutic practice and the belief in working with unintentional racism in therapy. The outcome of this study will have policy implications in terms of clinical practice and supervision.

This chapter contributes to the scholarship of teaching and learning in extracurricular enterprise and entrepreneurship education. It draws on research from two annual ‘Business Challenge Weeks’ (BCW) held at Oxford Brookes University in 2021 and 2022, in which teams of postgraduate students from three faculties worked on external client projects, supported by an academic mentor. It presents and discusses findings derived from a survey and interviews conducted after the second of these years. The chapter takes a transdisciplinary perspective, after Budwig and Alexander (2020), Piaget (1972) and Klein et al. (2001) and explores the relationship between this and the enterprise and entrepreneurship development pipeline set out by QAA (2018). It analyses the experiences of the three main participating groups engaged in the challenge weeks – students, external clients and academic mentors – and explores the organising challenges inherent in multiparty pedagogical initiatives. The chapter contributes to knowledge in this area by revealing and reflecting on the motivations and expectations of the three participant groups, the roles they played during the week and the outcomes they reported. It also expands understanding of transdisciplinary enterprise pedagogy.

The purpose of this paper is to open the black box of prescriptive requirements by analysing their role in shaping interests and decisions on accessibility, and discuss the consequences hereof for a future move to a performance-based accessibility model based on Universal Design principles.

A single case study based on 15 qualitative interviews with clients about their approach to accessibility and Universal Design is analysed by using actor-network theory (ANT) as the theoretical framework.

It is shown that the prescriptive requirements in the Danish building regulations constitute a black box, which is decisive in defining the clients’ perception of the users and their level of ambition for accessibility by inscribing specific expectations, actions and ways of knowing about accessibility.

The study is based on a qualitative single case study. We argue that analytical generalisations nevertheless can be drawn.

Performance-based regulations can be a source of innovation but also entail negative consequences for the quality of the built environment if treated in an isolated manner alone.

The paper contributes to the discussions on Universal Design and the implementation of performance-based accessibility regulation by illustrating how current prescriptive requirements are not mere “matters of fact” but play an active role in mobilising and shaping a network of users, technologies, norms and practices, which the introduction of performance-based requirements will radically alter.

Research suggests that African-Caribbeans are less likely than their white British counterparts to ask for mental health support (Cooper et al., 2013). This is despite research identifying that minority groups as a whole, when compared to the white majority, report higher levels of psychological distress and a marked lack of social support (Erens, Primatesta, & Prior, 2001). Those who do request support are less likely to receive antidepressants (British Fourth National Survey of Ethnic Minorities, 1994; Cooper et al., 2010) even when controlling for mental health symptom severity, with African-Caribbeans less likely to make use of medication for depression even when prescribed (Bhui, Christie, & Bhugra, 1995; Cooper et al., 2013). Studies reporting on reasons for black people being less likely to attend for mental health consultation with their GP suggest a variety of explanations why this may be, focussing both on the suspicion of what services may offer (Karlsen, Mazroo, McKenzie, Bhui, & Weich, 2005) and the concern of black clients that they may experience a racialised service with stigma (Marwaha & Livingstone, 2002). Different understandings and models of mental illness may also exist (Marwaha & Livingstone, 2002). Different perspectives and models of mental health may deter black people from making use of antidepressants even when prescribed. Despite a random control trial showing that African-Caribbean people significantly benefit from targeted therapy services (Afuwape et al., 2010), the government, despite a report by the Department of Health in 2003 admitting there was no national strategy or policy specifically targeting mental health of black people or their care and treatment has not yet built on evidence-based success. One important aspect recognised by the Department of Health (2003), was that of the need to develop a mental health workforce capable of providing efficacious mental health services to a multicultural population. Although there were good strategic objectives little appeared to exist in how to meet this important objective, particularly in the context of research showing that such service provision could show real benefit. The Department of Health Guidelines (2003) focussed on the need to change what it termed as ‘conventional practice’, but was not specific in what this might be, or even how this could improve services to ethnic minorities. There was discussion of cultural competencies without defining what these were or referencing publications where these would be identified. There was a rather vague suggestion that recent work had begun to occur, but no indication that this had been evaluated and shown to have value (Royal College of Psychiatrists, 2001). Neither British Association for Counselling and Psychotherapy nor British Psychological Society makes mention of the need for cultural competencies in organisational service delivery to ethnic minority clients. This chapter will describe, explore and debate the need for individual and organisational cultural competencies in delivering counselling and psychotherapy services to African-Caribbean people to improve service delivery and efficacious outcomes.

The United States has an uncomfortable relationship with pleasure. Cultural ambivalence is evident in discourses surrounding pleasure and the labeling and treatment of those who act on their desires. Pleasure seeking, generally understood in moral terms, is often medicalized and criminalized (as in the case of pregnancy prevention and drug use), placing questions of how to manage pleasure under the purview of medical and legal actors. At the macrolevel, institutions police pleasure via rules, patterns of action, and logics, while at the microlevel, frontline workers police pleasure via daily decisions about resource distribution. This chapter develops a sociolegal framework for understanding the social control of pleasure by analyzing how two institutions – medicine and criminal justice – police pleasure institutionally and interactionally. Conceptualizing medicine and criminal justice as paternalistic institutions acting as arbiters of morality, I demonstrate how these institutions address two cases of pleasure seeking – drug use and sex – by drawing examples from contemporary drug and reproductive health policy. Section one highlights shared institutional mechanisms of policing pleasure across medicine and criminal justice such as categorization, allocation of professional power, and the structuring of legitimate consequences for pleasure seeking. Section two demonstrates how frontline workers in each field act as moral gatekeepers as they interpret and construct institutional imperatives while exercising discretion about resource allocation in daily practice. The chapter concludes with a discussion of how understanding institutional and interactional policing of pleasure informs sociolegal scholarship about the relationships between medicine and criminal justice and the mechanisms by which institutions and frontline workers act as agents of social control.

The “resources, dynamic capabilities and competences perspective” (Sanchez, 2001) has challenged firms to apply these concepts to improve their competitive position. Management consulting firms may assist clients in these efforts. However, the roles that management consulting firms fulfill in these processes can differ considerably and are under-researched. Therefore, insight in these different roles and the impact of these roles on clients’ competitive positioning in their industries is required. The purpose of this paper is to develop a conceptual framework that highlights the importance of distinguishing both roles and the implications for management consulting firms and for their clients. We illustrate the framework by elaborating on the relationship between both roles and the strategic renewal context of client firms. We conclude by pointing out the increasing importance of the competence leverage role of management consulting firms and how this development might contribute to a more hypercompetitive context for their clients.

Since the sixteenth century, Panama has been an important logistic node for communication between South America, North America, and Europe for trade and load transit. Panama ports move more than 700 million tons per year while Panama Canal moves 325,428,407 tons, according the statistics of 2014. Most of the maritime cargo moved through Panama is transit and transshipment cargo. Consequently, and due to the geographical position and future opportunities based on the expansion of the Panama Canal, Panama could be a strategic hub of global trade flows. This is an opportunity to develop value-added logistics services (VALS) in Panama Canal. Thus, this research aims to present a preliminary analysis of VALS industry in Panama, identifying critical variables that could enhance these services. This is a survey-based research, using interviews with the main suppliers of VALS in Panama and some of their customers. The methodology applied to analyze the data is means-end value hierarchy model (MEVHM), which was used to understand VALS industry in Panama and identify what is valuable to customers. Results showed that each VALS provider serves a mean of 20 companies, 22% of them are national clients while 78% are international clients, which recognized the geographical position as their main reason to work with logistics experts from Panama. Furthermore, 92% of them were very satisfied or satisfied with the service received. Main VALS in Panama are labeling, tagging, and packaging. In contrast, areas to be improved are customs procedures, national logistics processes, product’s traceability, competitive prices, and human resources training.