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      세무대리인의 의사결정 모형에 관한 연구 = A Study on the Tax Accountants' Decision Making Model

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      https://www.riss.kr/link?id=A35493801

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      다국어 초록 (Multilingual Abstract)

      The purpose of this study is to review the extant research literature on tax accountants' decision making and suggest directions for future research on this area. For that purpose, a theoretical tax accountants' decision model was constructed after reviewing a lot of empirical studies on this area.
      The decision model links five categories of factors that affect tax accountants' decision making. The five factors are individual cognitive and affective psychological factors, economic risks and rewards in the external environment, task inputs, cognitive processing, and task outputs. According to reviewed empirical studies, important factors in tax accountant's decision model include individual psychological factors such as tax accountants' knowledge, experience and advocacy attitudes, and economic environmental factors such as the amount of tax savings at stake, risks of audit and penalties, client risk preference, and maintaining client relations. Promising future research directions include linking knowledge more directly to performance and explicating the formative stages of Tax accountant's decision making. This study would motivate the empirical study of tax accountants' decision making in Korean context.
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      The purpose of this study is to review the extant research literature on tax accountants' decision making and suggest directions for future research on this area. For that purpose, a theoretical tax accountants' decision model was constructed after re...

      The purpose of this study is to review the extant research literature on tax accountants' decision making and suggest directions for future research on this area. For that purpose, a theoretical tax accountants' decision model was constructed after reviewing a lot of empirical studies on this area.
      The decision model links five categories of factors that affect tax accountants' decision making. The five factors are individual cognitive and affective psychological factors, economic risks and rewards in the external environment, task inputs, cognitive processing, and task outputs. According to reviewed empirical studies, important factors in tax accountant's decision model include individual psychological factors such as tax accountants' knowledge, experience and advocacy attitudes, and economic environmental factors such as the amount of tax savings at stake, risks of audit and penalties, client risk preference, and maintaining client relations. Promising future research directions include linking knowledge more directly to performance and explicating the formative stages of Tax accountant's decision making. This study would motivate the empirical study of tax accountants' decision making in Korean context.

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      목차 (Table of Contents)

      • 〈목차〉
      • Ⅰ. 서론
      • Ⅱ. 감사의사결정과 세무의사 결정의 비교
      • Ⅲ. 세무대리인 의사결정 모형
      • Ⅳ. 세무대리인 의사결정 영향 요인들의 검토
      • 〈목차〉
      • Ⅰ. 서론
      • Ⅱ. 감사의사결정과 세무의사 결정의 비교
      • Ⅲ. 세무대리인 의사결정 모형
      • Ⅳ. 세무대리인 의사결정 영향 요인들의 검토
      • 1. 개인 심리적 요인
      • 2. 경제적-환경적 요인: 위험 및 보상
      • 3. 과업 투입 요인
      • 4. 인지 과정 요인
      • 5. 과업 산출 요인
      • Ⅴ. 결론: 미래의 연구방향
      • 참고문헌
      • Abstract
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