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The effects of personality traits on digital transformation: Evidence from German tax consulting

Author

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  • Diller, Markus
  • Asen, Martin
  • Späth, Thomas

Abstract

Digitization is said to strongly disrupt business and professional life. Especially tax consulting has aroused public interest in this respect. Frey and Osborne (2017) even go so far as to predict that tax consulting will become obsolete. Although these statements are misleading without further interpretation, there is no denying the fact that some change in the accounting and tax profession is inevitable. In Germany, however, business digitization currently does not seem to be urgently necessary in the tax consulting field since this profession is protected by law from competition. Thus, by examining the digitization efforts of German tax consultants we are able to exclude almost all effects of outside pressure and therefore take a look at intrinsic motivation. This study focuses on psychological factors and explores the relationship between tax consultants' Big-Five personality and their level of digitization. Personality is measured using the ten-item Big-Five inventory provided by Rammstedt and John (2007). We develop a digital maturity model based on 20 questions relating to digitization in business and tax consulting. After carrying out a factor analysis, five factors are extracted. To interpret our results, we develop two business model transformation indices as well as an overall digitization index. Our analysis is based on a survey of 968 members of the chamber of tax consultants (Steuerberaterkammer) in Munich, Germany. We are able to show that tax consultants scoring high on extraversion and openness to experience and low on neuroticism exhibit a higher level of digitization. This is, to the best of our knowledge, the first study to discuss intrinsic motivation and digitization in an accounting context. Moreover, an index for digitization as a whole and two business model transformation indices are provided, shedding light upon a hard-to-grasp phenomenon.

Suggested Citation

  • Diller, Markus & Asen, Martin & Späth, Thomas, 2020. "The effects of personality traits on digital transformation: Evidence from German tax consulting," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  • Handle: RePEc:eee:ijoais:v:37:y:2020:i:c:s1467089520300221
    DOI: 10.1016/j.accinf.2020.100455
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    References listed on IDEAS

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    Cited by:

    1. Grego, Marica & Magnani, Giovanna & Denicolai, Stefano, 2024. "Transform to adapt or resilient by design? How organizations can foster resilience through business model transformation," Journal of Business Research, Elsevier, vol. 171(C).
    2. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    3. Asare, Stephen K. & van Brenk, Herman & Demek, Kristina C., 2024. "Evidence on the homogeneity of personality traits within the auditing profession," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    4. Xiurui Xu & Guangming Hou & Junpeng Wang, 2022. "Research on Digital Transformation Based on Complex Systems: Visualization of Knowledge Maps and Construction of a Theoretical Framework," Sustainability, MDPI, vol. 14(5), pages 1-19, February.

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