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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.

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting books into a complete process. The activity is designed to be run in one 75-minute class session using an Excel template that allows students to focus on business decisions and less on the mechanics of completing calculations. The seven segments of the activity have students calculate target cost, allocate items of overhead into production and service departments, calculate absorption product cost, allocate SA to the production departments, determine the full cost, evaluate product viability, and calculate target price. At the end of the activity, students better understand how all these cost items fit together in a manufacturing setting.

This research develops a scale to measure taxpayers’ motivation to hire tax preparers. Prior research has examined this topic with simple checklists or open-ended questions. The importance of the taxpayer–preparer relationship suggests more research is needed, and a valid scale would increase the generalizability of findings. Initially 76 items were analyzed using exploratory factor analysis. The data indicate four separate constructs: legal compliance, time savings, money savings, protection from/avoidance of the IRS. After the initial analysis, 27 items remained, a second round of data was collected, and confirmatory factor analysis and coefficient alpha allowed further reduction to 14 items. The final constructs remain the same. This scale is a methodological contribution for use by tax researchers that will assist in increasing the generalizability of findings regarding taxpayers’ motivations to hire tax preparers.

Al-Tahrir Square (Liberation Square, in Arabic) is one of the main public spaces in Cairo, Egypt, and was the focal point for the Egyptian Revolution of January 2011. Although Tahrir Square is traditionally a noisy disliked crowded traffic zone, people gathering and demonstrating during 2011 transformed the a space into a livable interactive civic place (Bricoleurbanism, 2019). The study integrates three main subjects affecting each other: first; Tahrir history and its architectural description, second; activities and events of 2011 revolution at Tahrir and thirdly; theories and concepts of place/space transformations. Many space and place transformation cycles of the Al-Tahrir square have been studied for over a century. It shows that transformation happens when a “meaning” is added and “memories” turn into “behavior” and belonging (Pallasmaa, 2014). This chapter discusses how both the functions and the mental image of Al-Tahrir Square changed with the events along with the behavior of its occupants during 2011.

The square was analyzed to discover the mechanisms, motives, and reasons that caused such change. Furthermore, a comparison between Tahrir Square's status before and after 2011 was offered, according to “New Urbanism's successful places criteria” (PPS, 2009). Recently, physical and moral evacuation of the square deliberately enforced to replace its iconographic status as a place of revolution, with ancient Egyptian elements. This study elaborates on these results demonstrating how Cairo's Tahrir Square is a remarkable example of the dynamic nature of public spaces turning into places, and then into spaces again, due to actions of authority or the will of people.

The higher education system must move closer to society and its requirements, and therefore, the process of transformation in the university context brings new challenges. The purpose of this paper is to present research on a case study that examines the perception of the middle managers’ role from their own perspective: how they describe it, the associated tasks, the skills perceived as necessary and what they think about the need to become academic leaders.

The authors have adopted a mixed-method approach. Data were collected through an in-depth interview and an adapted version of the Personal Construct Grid (Kelly, 1955). Two types of analyses have been carried out: statistical analysis and content analysis following a category system. The participants were academics performing a management position selected in accordance with certain criteria relevant for the study.

The research shows how their perception collides with the traditional characteristics of the university, which focus on the managerial and bureaucratic tasks of the middle managers. The study also reveals evidence of the poor visibility of these managers with no place for action due to their lack of power and decision-making opportunities.

The participants claim that it is necessary for people who hold the position to become agents of change by creating a shared identity through teamwork and collaboration. To this end, this paper presents a proposal for the development of a framework for action.

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.