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An examination of the psychological traits that affect the ability of tax experts to communicate their expertise

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  • Robert H. Michaelsen
  • Nancy B. Nichols

Abstract

Expert systems have become important in taxation. Previous research indicates that the major bottleneck in the development of tax expert systems is the selection of an expert who is able to communicate his or her expertise. This study identifies the psychological traits most likely to affect the ability of tax experts to communicate their expertise and measures these traits in tax experts whose ability to communicate expertise was tested during previous expert systems research. The results of the personality trait and communication competence questionnaires indicate that experts who are introspective, secure and confident doing familiar work, more agreeable and accommodating, and honest with themselves communicate a greater amount of useful knowledge than those without these traits. The study also finds that cognitive style is not a significant factor. Copyright © 1999 John Wiley & Sons, Ltd.

Suggested Citation

  • Robert H. Michaelsen & Nancy B. Nichols, 1999. "An examination of the psychological traits that affect the ability of tax experts to communicate their expertise," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(3), pages 145-158, September.
    • Handle: RePEc:wly:isacfm:v:8:y:1999:i:3:p:145-158
    DOI: 10.1002/(SICI)1099-1174(199909)8:33.0.CO;2-P
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    References listed on IDEAS

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    1. Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
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