Suez-Sales, Martha
(2020)
ETHICAL SENSITIVITY OF EXPERIENCED AND NOVICE TAX PRACTITIONERS: FROM THE FIELD TO THE CLASSROOM THROUGH PROBLEM-BASED LEARNING.
Doctor of Business Administration thesis, University of Liverpool.
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Abstract
Higher education offers a gateway to students’ professional and personal development. As a teacher-practitioner, I must ensure that graduating students are adequately prepared to face unexpected challenges of today’s complex environment. It is my duty to meet the needs of these young professionals by developing a curriculum that is relevant to practitioners. To accomplish this task, the study is divided into two stages. In the first stage, an assessment of the differences in ethical sensitivity between experienced and inexperienced tax compliance practitioners was performed. Results of the blended approach provided a focus for students’ technical and soft skills areas of improvement. These are as follows, students: 1. Lack an overall understanding of the importance of the accounting profession. 2. Rely heavily on superiors for technical and social guidance. 3. Lack initiative and leadership. 4. Lack knowledge of professional standards for tax practice, their relevance and applicability in the field. 5. Tend to shift professional responsibilities and accountability to superiors. They depend on others to recognize unethical situations and do not attempt to make that determination. 6. Are susceptible to social influence pressure in their eagerness to bond with peers and coworkers. In the second stage, these findings were used to design a problem-based learning (PBL) activity for tax ethics focused on developing students’ awareness of tax professional standards (AICPA SSTS and IRS Circular 230) emphasizing critical reflection to assess vulnerabilities. The activity was implemented in two action research cycles (in spring and fall 2019 semesters) at a small U.S. university. The tax ethics PBL classroom activity helped instilled students’ critical reflection augmenting their understanding of professional risks and responsibilities in a tax compliance context.
| Item Type: | Thesis (Doctor of Business Administration) |
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| Divisions: | Faculty of Humanities and Social Sciences > School of Management |
| Depositing User: | Symplectic Admin |
| Date Deposited: | 18 Jan 2021 14:51 |
| Last Modified: | 18 Jan 2023 23:20 |
| DOI: | 10.17638/03108468 |
| Supervisors: |
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| URI: | https://livrepository.liverpool.ac.uk/id/eprint/3108468 |
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