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The impact of ethical orientation and professional commitment on tax practitioner decision-making performance.
- Article from:
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Journal of Academy of Business and Economics
- Article date:
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March 1, 2007
- Author:
- Greenfield, Alfred C., Jr.; Achilles, Wendy W.; Counts, R. Wayne
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Copyright informationCOPYRIGHT 2007 International Academy of Business and Economics. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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ABSTRACT
The primary objective of this study is to examine the impact of tax practitioners' ethical orientation and level of professional commitment on decision-making performance. Using a sample of 157 tax professionals, our results suggest a significant relationship between a tax professional's ethical orientation and decision-making. Further, participants with higher levels of professional commitment exhibited higher idealism and seemed less likely to include the unsubstantiated deduction in their client's tax return where as participants with a lower level of professional commitment displayed higher relativism and included the deduction in their client's tax return. ...
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