Tax, Technology, and Craftsmanship

• 成果类型: Article
• 署名作者: Radcliffe, Vaughan; Spence, Crawford; Stein, Mitch
• 署名单位: Western University (University of Western Ontario); University of London; King's College London
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2024-0499
• 发表日期: 2025
• 页码: 293-316
• 关键词: artificial-intelligence; management; client; Negotiation; expertise; FUTURE; CRAFT; work

摘要

: The impacts of technological change and automation are now being explored in audit, yet parallel studies of tax practitioners are more limited in scope. It cannot be assumed that the two practice areas will follow similar paths. The present study reports the results of a multimethod qualitative study of tax lawyers and accountants that suggests that tax work is more resistant to technology than auditing. Although automation is enthusiastically embraced in the area of tax compliance, this is not the case for tax advisory work. We explain this by reference to the commitment to craftsmanship that prevails in tax advisory work. Craftsmanship is important in understanding how experts respond to technological encroachment, and we suggest it has wider applicability to the study of financial occupations.