The Social Skill Preferences Of Tax Professionals In CPA Firms: A FIRO-B Analysis

Abstract

<p class="MsoNormalCxSpFirst" style="line-height: normal; text-indent: 0in; margin: 0in 0.5in 0pt; mso-add-space: auto;"><span style="font-family: Times New Roman;"><strong><span style="font-size: 10pt; font-weight: normal; mso-bidi-font-weight: bold;">The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting professionals.</span></strong><strong><span style="font-size: 10pt;"> </span></strong><span style="font-size: 10pt;">Considering the high cost of turnover and the nominal cost of using the FIRO-B instrument, it makes sense for businesses and educational institutions to use FIRO-B analysis as an aid in counseling, training, and assisting individuals entering the accounting profession. The findings of this study indicate that tax professionals have significantly higher social interaction preferences than other accounting professionals employed in public accounting. This makes sense in light of the demands put on tax accountants to work with a wide range of other professionals within, and external to, the firm. </span></span></p>

Pengaruh Persepsi, Motivasi dan Kemampuan Mahasiswa Akuntansi untuk Berkarir di Bidang Pajak

“…Karena setiap orang memberikan makna mereka sendiri terhadap rangsangan, individu yang berbeda dapat menginterpretasikan hal yang sama dengan cara yang berbeda. Persepsi merupakan proses di mana individu menyaring, mengorganisir, dan menginterpretasikan rangsangan menjadi gambaran yang bermakna dan koheren dengan dunia luar (Siegel et al, 2010).…”

Analisis Keterampilan Sosial Menggunakan Firo-B Pada Auditor Internal Pemerintah Di Provinsi Bengkulu

“…Berdasarkan teori teori FIRO-B (Fundamental Interpersonal Relation Orientation Behaviour) individu harus menyesuaikan diri dengan orang lain dengan tiga dimensi dasar yang harus dimiliki oleh setiap individu, yaitu inclusion, control, dan affection. Teori FIRO-B menghendaki individu untuk memiliki hubungan yang kompatibel atau selaras dengan lingkungan dan masyarakat di mana individu berada serta meninggalkan hal-hal yang berkaitan dengan primordialisme dan etnosentrisme seperti perbedaan budaya, jenis kelamin, dan usia yang bertujuan untuk menghindari konflik, stres, dan frustasi (Bartolini, et al 2014).…”

An empirical examination of the editorial review processes of accounting journals

“…This broad set of journals is further subanalysed to investigate any accounting subcommunity differences in functional specialty or geographical location. The justification for these subanalyses is based on the different collective personalities, or cultural ethoses, that are likely to characterise the different subgroups (see, for example, Jacoby, 1981; Wheeler, 2001; Bertolini et al. , 2010).…”

“…As Wheeler (2001) notes, ‘...there is evidence of differences in the indicated personality types of accountants within the levels of a firm’s organisation and among the various specialties in the profession’ (p. 143). Bertolini et al. (2010) have most recently reported on some of these differences in their study contrasting tax accountants with other accounting professionals.…”