Knowledge, adaptivity, and performance in tax research

• 成果类型: Article
• 署名作者: Magro, AM
• 署名单位: University of Oklahoma System; University of Oklahoma - Norman
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr.2005.80.2.703
• 发表日期: 2005
• 页码: 703-722
• 关键词: selection

摘要

The ability to adapt decision making to the features of decision tasks and contexts is likely an important component of professional decision making, but not all professionals will exhibit this adaptivity. One explanation for decision makers' failure to adapt when adaptivity is appropriate is that they do not possess relevant knowledge of the features of decision tasks and contexts, or institutional knowledge. In this study, I examine the relations between institutional knowledge, information search adaptivity, and performance using an experimental research design in the tax decision-making setting. The results of the study are consistent with predictions. Tax professionals with relevant institutional knowledge responded to the differential features of the tax-planning and compliance contexts by conducting broader and more extensive information search in planning than in compliance; professionals lacking institutional knowledge did not exhibit such information search adaptivity. In addition, tax research performance increased with information search aclaptivity, and that aclaptivity mediated the relation between institutional knowledge and tax research performance. This study extends the accounting and psychology aclaptivity literatures and contributes to tax practice and education.