Search results

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.

In a supplemental analysis, Krawczyk and Sawyers (1995) (K&S) found evidence that variations in engagement letter language affect the likelihood that taxpayers hold CPAs “responsible” for additional tax assessments, a broad measure of risk. We extend the K&S analysis by examining the effect of engagement letters on a larger set of precisely-defined tax practice risks. Our factor analysis identifies two risk constructs relating to client loss and reimbursement. MANCOVA shows that engagement letters reduce the likelihood of incurring both categories of risks. Also, some evidence suggests that higher-income participants are greater tax practice risks, and subjects with external loci of control represent higher client loss and reimbursement risks. Finally, we find that engagement letters reduce the percentage of professional fees subjects request as reimbursements following an unfavorable IRS audit and that prior legal suits, gender, age, and income level also may affect the fee reimbursement requested.

This chapter compares student performance and course satisfaction in two large sections of an introductory financial accounting course. The students in one section used an online homework management system (OHMS), whereas the students in the other section used traditional homework methods. While an OHMS saves instructors’ valuable time, there is little extant research on how these systems affect students. Our study compares several performance measures and a general course satisfaction survey across the two groups of students. The results provide some evidence that an OHMS enhances students’ performance on some of the performance measures. Our results also show that there is no effect on students’ satisfaction in the course.

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

This study focuses on assistant principals, the “forgotten future workforce” of educational leadership. We explored the current landscape of assistant principalship within the context of work performance, including both task and discretionary performance, and the future career aspirations of assistant principals from a cross-national perspective. Specifically, the study aimed to fulfill the following objectives: (a) to identify the factors affecting the task and discretionary performance of assistant principals, (b) to identify the factors affecting three future career aspirations of assistant principals, and (c) to determine whether the influences of these factors differ by national origin. Personal initiative and perceived organizational support (POS) were the independent variables. This study also examined the demographic attributes of the participants and their schools. Two randomly selected samples, which composed of 227 Turkish and 144 American assistant principals were the participants. The data-gathering instrument incorporated the revised versions of the Personal Initiative Scale (Fay & Frese, 2001), the Perceived Organizational Support Scale (Eisenberger, Huntington, Hutchison, & Sowa, 1986), and the School Organizational Citizenship Behavior Scale (DiPaola & Tschannen-Moran, 2001). The findings of the study showed that personal initiative and POS significantly predicted the task performance, discretionary performance, and certain future career aspirations of assistant principals. National origin appeared to be a significantly differentiating factor of the assistant principals' task performances, discretionary performances, and future career aspirations. We drew conclusions and provided suggestions for future research.

Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing values and attitudes. We examine whether this generation has differing perceptions of tax fairness as well as their attitudes towards tax compliance as compared to other generations by administering an instrument to a sample of 303 taxpayers, distributed approximately equally across three generational groups: Baby Boomers, Generation X, and Millennials. The results suggest that there are significant differences in the viewpoints toward vertical equity and progressive taxation among the three generations. More specifically, the Millennial generation was less likely to recommend progressive taxation than the other two generations. In addition, there were significant differences between the groups on an exchange equity question as well. However, in this situation, it was the Baby Boomers that were significantly different from the other two generations. The results also suggest that the Millennials have attitudes that are more accepting of noncompliance than both the Generation X participants and the Baby Boomer participants. However, a significant difference does not exist between the Baby Boomer participants and Generation X participants on their attitudes towards compliance.

Service recovery strategies have been identified as a critical factor in the success of service organizations. This study develops a conceptual framework to investigate how specific service recovery strategies influence the emotional, cognitive and negative behavioral responses of consumers, as well as how emotion and cognition influence negative behavior. Understanding the impact of specific service recovery strategies will allow service providers to more deliberately and intentionally engage in strategies that result in positive organizational outcomes. This study was conducted using a 2×2 between-subjects quasi-experimental design. The results suggest that service recovery has a significant impact on emotion, cognition and negative behavior. Similarly, satisfaction, negative emotion and positive emotion all influence negative behavior but distributive justice has no effect.

In this chapter, we focus on expatriate CEOs who are assigned by the parent company to work in a subsidiary and compare them to those who themselves have initiated to work abroad as CEOs. Since we do not know much about these individuals, we direct our attention to: (1) who they are (demographics), (2) what they are like (personality), and (3) how they perform (job performance).

Data was sought from 93 assigned expatriate CEOs and 94 self-initiated expatriate CEOs in China.

Our findings demonstrate that in terms of demography, self-initiated CEOs were more experienced than assigned CEOs. With regard to personality, we found difference in self-control and dispositional anger: Assigned expatriate CEOs had more self-control and less angry temperament than their self-initiated counterparts. Finally, we found assigned expatriate CEOs to rate their job performance higher than self-initiated CEOs.

Although there may not always be immediate benefits, career consideration often plays a role when individuals choose whether to become an expatriate. For many years, organizations have used expatriation to develop talented managers for high-level positions in the home country. Recently, however, a new trend has emerged. Talented top managers are no longer expatriated only from within parent companies to subsidiaries. Self-initiated expatriates with no prior affiliation in the parent company are increasingly used to fill top management positions in subsidiaries.

We aim to explore whether demographic groups of varying status positions differ in terms of their perception of work group members’ openness to deep-level and surface-level diversity. We also explore the effect that task group conflict and relational group conflict have on perceptions of openness to diversity.

Quantitative analysis of responses from 489 academics in multicultural university departments is applied. A comparison is made of different demographic groups based on age, nationality, and seniority with regard to perceptions of work group members’ openness to diversity. Specifically, we focused on perceptions of the work group’s openness to value dissimilarity (deep-level) and openness to visible dissimilarity (surface-level).

We found that there are indeed differences between demographic groups with regard to perceptions of the work group’s openness to value dissimilarities. No significant differences could be found in relation to openness to visual dissimilarities for any of the demographic sub-samples. We also found that there were differential effects of contextual adverse circumstances in the form of relational group conflict and task group conflict on the perceptions of the two types of work group openness to diversity.

The knowledge that different demographical groups perceive their peers’ openness to diversity differently is an important insight when decisions regarding diversity issues have to be taken.

Few studies have focused on perceptions of diversity. This is an important omission because individuals often act upon their perceptions, rather than on objective reality.