The Making of Tax Professionals in a Digital World: A Situated Learning, Grounded Theory Inquiry

• In Event: Tax

Abstract

Given the many shortcomings of formal tax education offered in universities, how do people become skilled tax professionals? This paper explores the on-the-job training of recruits in public accounting to extend our knowledge of tax education. Interviews with senior and junior public accounting personnel were conducted to explore qualitative features of this socialization process. The results suggest: 1) The development of new hires into successful tax professionals is partial driven by chance, partially directed and planned based on the needs of the firm, and partially a result of individual initiative or inertia. 2) While formal training is provided, the primary mode of development is learn-by-doing and learn-by-reviewing. 3)Tension exists between specialization, which may increase the medium-term value of an individual to the firm, and developing a broad client management focused skill set, required of most partners. 4) Peer and immediate supervisors are more salient to professional development than formal mentoring. 5) While mastery of relevant technology is a prerequisite to success, by masking the underlying process the technology may impede learning the details of the tax structure. Implications of the findings on accounting curriculum are discussed.

Authors

• Timothy J Fogarty, Case Western Reserve University

• R. Drew Sellers, Kent State University - Kent

• David E. Jones, Temple University