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Full-Text Articles in Business
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
Is Public Accounting Eating Its Seed Corn? An Assessment Of The Outsourcing Of Tax Work, Timothy J. Fogarty, R. Drew Sellers, Dave Jones
The North American Accounting Studies
For many years, public accounting firms have sent much of their tax compliance work to overseas centers for assembly and initial processing. This has achieved labor cost savings for the firms and is made possible by digital data conversion and the belief that the work itself has been commodified. Relocating the work that used to be done by US tax staff may have had some dysfunctional long-term consequences including inhibiting US staff skill and expertise development. This paper offers the data created by 27 interviews with US tax professionals to inform this domain. We also consider possible solutions suggested by …
Increasing Retention For At-Risk Students, Kc Rakow, Pamela M. Schwer
Increasing Retention For At-Risk Students, Kc Rakow, Pamela M. Schwer
The North American Accounting Studies
Recognizing both the growing debate on whether the return on investment of a college degree is worth it or not along with the many obstacles that face at-risk students – underrepresented minorities, first-generation college students, and students on Pell grants – we employ a process to attract and retain at-risk students in the accounting program. Our three-pronged approach creates an environment in which the students are not only more informed about the accounting profession but better prepared to be successful once entering the profession. Our efforts proved to be successful, and more importantly, can be utilized and improved by other …
Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger
Wayfair Sales Tax Nexus: An Illustrative Case Study Of Data Analytics And Data Visualization In An Introductory Tax Course, David Horn, Jacob Enger
The North American Accounting Studies
Data analytics and data visualization technologies are changing the skills needed for future tax accountants. Higher education accrediting bodies have recognized the need for incorporating data analytics and emerging technologies into the curriculum of business schools and accounting programs to meet these changing needs. This paper presents a case study developed to accommodate the need for accounting faculty to incorporate data analytics and data visualization technology into an undergraduate tax course. The case study focuses on the impact of the sales tax economic nexus standards established by the U.S. Supreme Court in South Dakota v. Wayfair, Inc. Students must …