Differently Trained Practitioners’ Approaches to Tax Work: Divergence, Convergence, and Further Insights for the Profession

Till-Arne Hahn (), Tisha King () and Suzanne Landry ()
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Till-Arne Hahn: HEC Montréal
Tisha King: School of Accounting, University of Waterloo
Suzanne Landry: HEC Montréal

Canadian Tax Journal, 2024, vol. 72, issue 4, 767-822

Abstract: In many countries, tax practitioners represent a diverse set of professionals with different backgrounds and training. Yet, because there is limited empirical research directly comparing them, little is known about how differently trained practitioners (for example, accountants and lawyers) approach tax work. Employing mixed methods in a qualitatively driven manner, we first draw on in-depth interviews with 38 mostly senior-level practitioners. From these interviews, we inductively identify four dimensions—basic orientation, basic mindset, broader sensitivity, and process orientation—along which tax professionals are seen to differ, as well as an overall philosophy that appears to guide how they approach tax work. On the basis of these findings, we conduct a second study, an open-ended response survey, that allows us to refine and substantiate these dimensions and the philosophies identified. In a third study, we use a survey to quantitatively triangulate the dimensions and philosophies identified through our qualitative data, and to delve more deeply into the extent to which practitioners may evolve and whether there is any convergence in the approaches of differently trained professionals over time. Our three studies contribute to a growing body of literature examining tax professionals and their work by advancing the understanding of how individuals typically differ in their overall approaches to tax work, by offering insight into the comparative growth in competence, and by offering a possible explanation for why some groups of professionals may be more actively involved than others in tax planning. Our findings have implications for professional associations and others who oversee the competence and quality of work of tax practitioners, as well as educational institutions and others who are charged with their training.

Keywords: Tax professionals; tax work; mixed methods (search for similar items in EconPapers)
Date: 2024
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DOI: 10.32721/ctj.2024.72.4.hahn

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