Tan, Lin Mei (2014) Understanding the tax practitioner-client relationship: Using a role theory framework. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

Adapting the Role Episode Model, this paper presents a conceptual framework by which the tax practitioner-client encounters can be understood and analysed. The framework is focused on the tax practitioner and the client and the role process consists of a set of demands made by taxpayers on their practitioners. Practitioners also have their own views of what demands they should try to meet, given their type of social position. The characteristics of taxpayers and of tax practitioners, their interpersonal relations, and features of decision context that may have an impact on their decision making are all taken into consideration.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Tax practitioners; tax compliance; tax advice; role expectations; aggressive advice
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 07:59
Last Modified:	18 Apr 2016 07:34
URI:	https://repo.uum.edu.my/id/eprint/13384

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