Understanding the Tax Practitioner-client Relationship: Using a Role

Available online at www.sciencedirect.com
ScienceDirect
Procedia - Social and Behavioral Sciences 164 (2014) 242 – 247
,QWHUQDWLRQDO&RQIHUHQFHRQ$FFRXQWLQJ6WXGLHV,&$6$XJXVW.XDOD
/XPSXU0DOD\VLD
8QGHUVWDQGLQJWKHWD[SUDFWLWLRQHUFOLHQWUHODWLRQVKLS8VLQJDUROH
WKHRU\IUDPHZRUN
/LQ0HL7DQ
School of Accountancy, Massey University, Palmerston North, Private Bag 11222, New Zealand
$EVWUDFW
$GDSWLQJWKH5ROH(SLVRGH0RGHOWKLVSDSHUSUHVHQWVDFRQFHSWXDOIUDPHZRUNE\ZKLFKWKHWD[SUDFWLWLRQHUFOLHQW
HQFRXQWHUVFDQEHXQGHUVWRRGDQGDQDO\VHG7KHIUDPHZRUNLVIRFXVHGRQWKHWD[SUDFWLWLRQHUDQGWKHFOLHQWDQGWKH
UROH SURFHVV FRQVLVWV RI D VHW RI GHPDQGV PDGH E\ WD[SD\HUV RQ WKHLU SUDFWLWLRQHUV 3UDFWLWLRQHUV DOVR KDYH WKHLU
RZQ YLHZV RI ZKDW GHPDQGV WKH\ VKRXOG WU\ WR PHHW JLYHQ WKHLU W\SH RI VRFLDO SRVLWLRQ 7KH FKDUDFWHULVWLFV RI
WD[SD\HUVDQGRIWD[SUDFWLWLRQHUVWKHLULQWHUSHUVRQDOUHODWLRQVDQGIHDWXUHVRIGHFLVLRQFRQWH[WWKDWPD\KDYHDQ
LPSDFWRQWKHLUGHFLVLRQPDNLQJDUHDOOWDNHQLQWRFRQVLGHUDWLRQ
©
2014 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
‹7KH$XWKRUV3XEOLVKHGE\(OVHYLHU/WG
(http://creativecommons.org/licenses/by-nc-nd/3.0/).
3HHUUHYLHZXQGHUUHVSRQVLELOLW\RIWKH6FKRRORI$FFRXQWDQF\&ROOHJHRI%XVLQHVV8QLYHUVLWL8WDUD0DOD\VLD
Peer-review under responsibility of the School of Accountancy, College of Business, Universiti Utara Malaysia.
Keywords: 7D[SUDFWLWLRQHUVWD[FRPSOLDQFHWD[DGYLFHUROHH[SHFWDWLRQVDJJUHVVLYHDGYLFH
,QWURGXFWLRQ
0RUH WKDQ WKUHH GHFDGHV RI UHVHDUFK KDYH SURYLGHG D VXEVWDQWLDO ERG\ RI LQIRUPDWLRQ RQ SHRSOH¶V WD[SD\LQJ
EHKDYLRU1HYHUWKHOHVVWKHPRVWFRPPRQDSSURDFKDGRSWHGE\JRYHUQPHQWVWRGHWHUSHRSOHIURPQRQFRPSOLDQFH
LVWRWKUHDWHQVDQFWLRQV5HVHDUFKHUVKDYHDUJXHGWKDWWKLVDSSURDFKPD\QRWDOZD\VZRUNDVRWKHUIDFWRUVVXFKDV
WD[SD\HUV¶DWWLWXGHVDQGRWKHUV¶LQIOXHQFHVXFKDVWD[DGYLVHUVIDPLO\DQGIULHQGVPD\DOVRKDYHDQLPSDFWRQ
̴̴̴̴̴̴̴̴̴
&RUUHVSRQGLQJDXWKRU7HOID[
E-mail address:OPWDQ#PDVVH\DFQ]
1877-0428 © 2014 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
(http://creativecommons.org/licenses/by-nc-nd/3.0/).
Peer-review under responsibility of the School of Accountancy, College of Business, Universiti Utara Malaysia.
doi:10.1016/j.sbspro.2014.11.073
Lin Mei Tan / Procedia - Social and Behavioral Sciences 164 (2014) 242 – 247
243
WD[SD\LQJEHKDYLRXU%UDLWKZDLWH:HQ]HO3DUWRIWKLVPRUHH[SDQVLYHYLHZKDVEHHQWRFRQVLGHUWKHUROH
RIWD[SUDFWLWLRQHUVLQWD[SD\HUV¶FRPSOLDQFH7RGDWHZRUNRQWKLVDVSHFWLVFRPSDUDWLYHO\OLPLWHG
8QGHUVWDQGLQJ WKH SUDFWLWLRQHUWD[SD\HU UHODWLRQVKLS JURZV LQ LPSRUWDQFH DV DQ LQFUHDVLQJ QXPEHU RI
WD[SD\HUV ZKR FDQQRW FRSH ZLWK RU XQGHUVWDQG WKH FRPSOH[LW\ RI WD[ UHTXLUHPHQWV VHHN WKH DVVLVWDQFH RI D WD[
SUDFWLWLRQHU 7KHUHIRUH WKH\ FDQ H[HUW FRQVLGHUDEOH LQIOXHQFH RQ WD[SD\HUV LQ WKH WD[ FRPSOLDQFH SURFHVV E\ HLWKHU
KHOSLQJWKHPWRHQIRUFHRUH[SORLWWKHWD[ODZ.DSODQ5HFNHUV:HVW%R\G7KHOLWHUDWXUHVXJJHVWVWKDWWKHLU
FOLHQWV¶FKDUDFWHULVWLFVDQGSUHIHUHQFHIRUW\SHRIDGYLFHDQGWKHLURZQFKDUDFWHULVWLFVSOD\DUROHLQWKHW\SHRIDGYLFH
WKH\ SURYLGH &UX] 6KDIHU 6WUDZVHU 7DQ )RU LQVWDQFH WD[ SUDFWLWLRQHUV ZHUH IRXQG WR SURYLGH
DJJUHVVLYH RU FRQVHUYDWLYH DGYLFH WR DJJUHVVLYH RU FRQVHUYDWLYH FOLHQWV /D5XH 5HFNHUV 6XFK LQVLJKWV
HOLFLWHG IURP WD[ SUDFWLWLRQHUV VXJJHVW WKDW WD[SD\HUV DUH WKH LQVWLJDWRUV RI DJJUHVVLYH WD[ DGYLFH +RZHYHU VWXGLHV
ZKLFKHOLFLWWKHYLHZVRIWD[SD\HUVLQGLFDWHWKDWWKH\SUHIHUFRQVHUYDWLYHDGYLFH+LWH0F*LOO3UHIHUHQFHIRU
FRQVHUYDWLYH DGYLFH DSSHDUV WR EH FRQVLVWHQW ZLWK WKH OLWHUDWXUH ZKLFK LQGLFDWHV WKDW RQH RI WKH PDLQ UHDVRQV ZK\
WD[SD\HUVHQJDJHDWD[SUDFWLWLRQHULVWRILOHDFRUUHFWWD[UHWXUQ,QVSLWHRIWKLVPRWLYHDQGSUHIHUHQFHIRUFRQVHUYDWLYH
DGYLFHWKHUHDUHWD[SD\HUVZKRVWLOODFFHSWZKDWHYHUW\SHVRIDGYLFHWKHLUSUDFWLWLRQHUUHFRPPHQGV7DQ
,Q DGGLWLRQ WR DQDO\VLQJ WD[SD\HU SUHIHUHQFHV IRU DGYLFH UHVHDUFKHUV KDYH LQYHVWLJDWHG FKDUDFWHULVWLFV RI
SUDFWLWLRQHUVDQGWKHHQYLURQPHQWVLQZKLFKWKH\RSHUDWH7KHUHVXOWVKRZHYHUDUHLQFRQFOXVLYHDVWRZKHWKHURUQRW
WKRVHDIILOLDWHGZLWKDSURIHVVLRQDOERG\DUHPRUHDJJUHVVLYHWKDQWKRVHZKRDUHQRW$\UHV-DFNVRQ+LWHRU
ZKHWKHU FOLHQW LPSRUWDQFH SUREDELOLW\ RI DXGLW DQG VHYHULW\ RI SHQDOW\ LQIOXHQFHV SUDFWLWLRQHUV¶ ZLOOLQJQHVV WR
UHFRPPHQGDJJUHVVLYHWD[SRVLWLRQV+DQVHQ:KLWH5HFNHUV6DQGHUV:\QGHOWV
7KHGLYHUVLW\RIWKHVHILQGLQJVLPSOLHVWKDWQRWRQO\GRWKHQHHGVRUH[SHFWDWLRQVRIWD[SD\HUVGLIIHUEXWDOVRWKH
W\SHVRIDGYLFHJLYHQE\SUDFWLWLRQHUVGLIIHU7KLVPHDQVWKDWDJJUHVVLYHWD[DGYLFHFDQEHERWKVXSSO\DQGGHPDQG
GULYHQ6DNXUDLDQG%UDLWKZDLWHVXJJHVWWKDWERWKSDUWLHVFDQH[HUWLQIOXHQFHRQHDFKRWKHUDQGWKHWD[SRVLWLRQ
DGRSWHGE\WKHWD[SD\HULVOLNHO\WREHGHWHUPLQHGWRDFRQVLGHUDEOHGHJUHHE\WKH³WHDPSOD\´EHWZHHQWKHG\DGV
7KHH[WDQWOLWHUDWXUHVKRZVWKDWWKHUROHRIWD[SUDFWLWLRQHUVLQWD[FRPSOLDQFHKDVEHHQFRQVLGHUHGWRDOLPLWHG
H[WHQWLQFRPSDULVRQWRRWKHUIDFWRUV7KHODFNRIDFRQFHSWXDOIUDPHZRUNLQPDQ\VWXGLHVPDNHVLWGLIILFXOWWRGUDZ
JHQHUDOLVDWLRQVDERXWWKHZRUNLQJUHODWLRQVKLSVEHWZHHQWD[SD\HUVDQGWD[SUDFWLWLRQHUVDQGWKHLQIOXHQFHVHDFKKDVRQ
WKHRWKHU'UDZLQJRQWKHVRFLDOSV\FKRORJ\OLWHUDWXUHWKLVSDSHULQWURGXFHVWKHWKHRU\RIUROHG\QDPLFVSRVLWHGE\
.DKQ :ROIH 4XLQQ DQG 6QRHN 7KHLU PRGHO LV IUHTXHQWO\UHIHUUHG WR LQ VWXGLHV RI UROH FRQIOLFW DQG KDV
EHHQXVHGDVDIUDPHZRUNIRUVWXGLHVLQYDULRXVGRPDLQVLQFOXGLQJDFFRXQWLQJVHH.OHLQPDQ3DOPRQ
%HUJVWHLQHU SRLQWHG RXW WKDW .DKQ HW DO¶V PRGHO KDV DOVR EHHQ LQIOXHQWLDO LQ WKH GHYHORSPHQW RI RWKHU
PRGHOVIUDPHZRUN VXFK DV E\ .DW] DQG .DKQ YDQ 6HOO HW DO )ULQN DQG .OLPRVNL DQG
.OHLQPDQDQG3DOPRQ%DVHGRQWKLVPRGHODSUHOLPLQDU\UROHIUDPHZRUNIRUWD[SUDFWLWLRQHUDQGFOLHQWLV
SURSRVHGWRSURYLGHDEHWWHUXQGHUVWDQGLQJRIWKHUROHVSOD\HGE\WD[SUDFWLWLRQHUVDQGWD[SD\HUV
7D[FRPSOLDQFHOLWHUDWXUHDQGUROHIUDPHZRUN
$VLJQLILFDQWDPRXQWRIUHVHDUFKFRQWULEXWHGE\DQXPEHURIGLVFLSOLQHVRYHUDWOHDVWWKUHHGHFDGHVKDVSURYLGHG
HYLGHQFH RI PXOWLSOH GHWHUPLQDQWV RI FRPSOLDQFH 3V\FKRORJLVWV DQG VRFLRORJLVWV KDYH DSWO\ SRLQWHG RXW WKDW WKH
HFRQRPLF PRGHO GRHV QRW IXOO\ FDSWXUH DOO RI WKH PDQ\ IDFWRUV WKDW DIIHFW FRPSOLDQFH EHKDYLRXU RWKHU VRFLDO
SV\FKRORJLFDO IDFWRUV DUH DOVR LPSRUWDQW .DVWOXQJHU HW DO %UDLWKZDLWH S SRLQWHG RXW WKDW ³DQ\
VLQJOH DFW LV VKDSHG E\ PXOWLSOH IDFWRUV DQG DQ\ VPDOO FKDQJH LQ FRQWH[W FDQ EH D IDFWRU WKDW FKDQJHV VSHFLILF
EHKDYLRXU´+XPDQEHKDYLRXUDQGUHODWLRQVKLSVDUHLQGHHGFRPSOH[DQGWKHUHDUHDPSOHDYHQXHVIRUIXUWKHUUHVHDUFKWR
SURYLGH D EHWWHU XQGHUVWDQGLQJ RI FRPSOLDQFH EHKDYLRXU SDUWLFXODUO\ RI WKRVH ZKR HQJDJHG WKH VHUYLFHV RI D WD[
SUDFWLWLRQHU
$VDILUVWVWHSWRFDSWXULQJWKHG\QDPLFLQWHUGHSHQGHQFHRIWD[SD\HUVDQGWD[SUDFWLWLRQHUVWKLVSDSHUSUHVHQWVDWD[
SUDFWLWLRQHUFOLHQW UROH PRGHO E\ ZKLFK WKH WD[ SUDFWLWLRQHUFOLHQW UHODWLRQVKLS FDQ EH XQGHUVWRRG DQG DQDO\VHG ,W LV
JURXQGHG LQ UROH WKHRU\ DQG UHOLHV RQ D VRFLDO SV\FKRORJLFDO PRGHO WR SURYLGH D WKHRUHWLFDO IUDPHZRUN IRU
DQDO\VLQJ WKH H[SHFWDWLRQV SHUFHSWLRQV DWWLWXGHV DQG EHKDYLRXU RI WKH WZR SDUWLHV WKH WD[ SUDFWLWLRQHU DQG WKH
FOLHQW5ROHWKHRU\DFFRUGLQJWR7XUQHUS³GHDOVZLWKWKHRUJDQL]DWLRQRIVRFLDOEHKDYLRXUDWERWKWKH
LQGLYLGXDODQGWKHFROOHFWLYHOHYHOV´DQGLV³DNH\HOHPHQWLQXQGHUVWDQGLQJWKHUHODWLRQVKLSVDPRQJWKHPLFUR
PDFURDQGLQWHUPHGLDWHOHYHOVRIVRFLHW\´5ROHVFDQEHYLHZHGDVKDYLQJDFRUUHVSRQGLQJVHWRIH[SHFWDWLRQVDQG
REOLJDWLRQVDQGWKH\GHILQHWKHDSSURSULDWHEHKDYLRXUVIRUDSHUVRQWRSHUIRUPLQWKHUROH%DVHGSULPDULO\RQWKH
244
Lin Mei Tan / Procedia - Social and Behavioral Sciences 164 (2014) 242 – 247
FRQFHSW RI UROH DV EHKDYLRXU DQG UROH DV H[SHFWDWLRQV DQG UHFRJQLVLQJ WKH HIIHFWV RI LQWHUDFWLRQ EHWZHHQ
LQGLYLGXDOV .DKQ HW DO GHYHORSHG D G\QDPLF FRQWH[WXDO IUDPHZRUN IRU XQGHUVWDQGLQJ WKH UHODWLRQVKLSV
EHWZHHQUROHH[SHFWDWLRQVDQGUROHEHKDYLRXUVZLWKLQDQRUJDQLVDWLRQDOVHWWLQJ7KHLU5ROH(SLVRGH0RGHO5(0
LVXVHGWRH[DPLQHUROHDPELJXLW\UROHFRQIOLFWDQGVWUHVV$VGHVFULEHGE\.DKQHWDOWKHUROHVHWFRQVLVWV
RIGLIIHUHQWSHRSOHWHUPHGUROHVHQGHUVZLWKZKRPWKHIRFDOSHUVRQKDVFRQWDFW5ROHVHQGHUVKDYHDVWDNHLQWKH
IRFDOSHUVRQ¶VSHUIRUPDQFHDVWKH\FDQEHQHILWRUEHGLVDGYDQWDJHGE\LW7KH\PD\DOVREHGHSHQGHQWRQWKHIRFDO
SHUVRQ¶V SHUIRUPDQFH DV WKH\ PD\ UHTXLUH LW WR SHUIRUP WKHLU RZQ WDVNV $FFRUGLQJO\ WKH\ GHYHORS EHOLHIV DQG
DWWLWXGHV DERXW ZKDW WKH IRFDO SHUVRQ VKRXOG RU VKRXOG QRW GR 7KH SUHVFULSWLRQV DQG SURVFULSWLRQV KHOG E\
PHPEHUVRIDUROHVHWDUHWHUPHGUROHH[SHFWDWLRQVDQGWKH\UHSUHVHQWWKHVWDQGDUGVIRUHYDOXDWLQJWKHSHUIRUPDQFH
RI WKH IRFDO SHUVRQ .DKQ HW DO 7KH QXPHURXV DFWV ZKLFK PDNH XS WKH SURFHVV RI UROH VHQGLQJ DUH QRW
PHUHO\ LQIRUPDWLRQDO EXW DUH DOVR DWWHPSWV E\ VHQGHUV WR LQIOXHQFH WKH IRFDO SHUVRQ WR FRQIRUP WR WKHLU
H[SHFWDWLRQV
$V VKRZQ LQ )LJXUH HDFK RI WKH IRXU ER[HV UHSUHVHQWV DQ HYHQW WKDW IRUPV D UROH HSLVRGH 7KH
H[SHFWDWLRQVSUHVVXUHVGHVFULEHGDERYHDUHEHLQJVHQWWRWKHIRFDOSHUVRQDQGDIIHFWVWKHLPPHGLDWHH[SHULHQFHRI
WKH IRFDO SHUVRQ 7KLV H[SHULHQFH W\SLFDOO\ KDV ERWK SHUFHSWXDO DQG FRJQLWLYH DVSHFWV DQG WKH IRFDO SHUVRQ¶V
UHDFWLRQVDUHGHWHUPLQHGE\WKHQDWXUHRIKLVKHUH[SHULHQFH)RFDOSHUVRQVDUHDOVRVHOIVHQGHUVDVWKH\WRRKDYHD
FRQFHSWLRQRIWKHLUZRUNDQGDVHWRIDWWLWXGHVDQGEHOLHIVDERXWZKDWWKH\VKRXOGDQGVKRXOGQRWGRZKLOHLQWKDW
SRVLWLRQ 7KH\ KDYH VRPH DZDUHQHVV RI ZKDW EHKDYLRXUV ZLOO IXOILO WKHLU UHVSRQVLELOLWLHV DQG OHDG WR WKH
DFFRPSOLVKPHQWVRIWKHLUZRUN7KURXJKDORQJSURFHVVRIVRFLDOLVDWLRQDQGIRUPDOWUDLQLQJWKH\KDYHDFTXLUHGD
VHW RIYDOXHV DQG H[SHFWDWLRQV DERXW WKHLURZQEHKDYLRXUDQG DELOLWLHV 7KHIRFDOSHUVRQ LV WKXV FRQFHLYHG RIDV
³KDYLQJ DQ RFFXSDWLRQDO VHOILGHQWLW\ DQG LV PRWLYDWHG WR EHKDYH LQ ZD\V ZKLFK DIILUP DQG HQKDQFH WKH YDOXHG
DWWULEXWHVRIWKDWLGHQWLW\´.DKQHWDOS
)LJ5ROH(SLVRGH0RGHO.DKQHWDOS
:KHQUROHSUHVVXUHVDUHVHHQDVLOOHJLWLPDWHRUFRHUFLYHWKHIRFDOSHUVRQPD\UHVLVWWKHGHPDQGVRIWKHUROH
VHQGHUJLYLQJULVHWRUROHFRQIOLFW)RFDOSHUVRQVPD\UHVSRQGWRUROHFRQIOLFWLQVHYHUDOZD\V)RULQVWDQFHZKHQ
WKH\ILQGWKDWWKH\FDQQRWUHDOLVWLFDOO\FRQIRUPWRDQH[SHFWDWLRQWKH\PD\SHUVXDGHWKHUROHVHQGHUVWRPRGLI\WKH
LQFRPSDWLEOHGHPDQGV.DKQHWDOS$OWHUQDWLYHO\WKH\PD\UHMHFWRUDYRLGWKRVHUROHVHQGHUVZKRVH
GHPDQGV WKH\ ILQG WKH\ FDQQRW PHHW 7KH IHHGEDFN FRPPXQLFDWHG WR UROH VHQGHUV PD\ RU PD\ QRW OHDG WR
LPPHGLDWHPRGLILFDWLRQVLQWKHGHPDQGVWKDWUROHVHQGHUVPDNHRIWKHP5ROHFRQIOLFWDVLQGLFDWHGLQWKHOLWHUDWXUH
RQRUJDQLVDWLRQDOEHKDYLRXUDQGWKHRU\FDQQRWEHWDNHQWRROLJKWO\LQDQRUJDQLVDWLRQDVLWFDQOHDGWRGLVDVWURXV
FRQVHTXHQFHVVXFKDVZRUNVWUHVVRUWHUPLQDWLRQRIVHUYLFH.DKQHWDO,QDQRUJDQLVDWLRQUROHDPELJXLW\
PD\DOVRDULVHZKHQWKHUHLVDGLVFUHSDQF\EHWZHHQWKHLQIRUPDWLRQDYDLODEOHWRIRFDOSHUVRQVDQGWKDWZKLFKLV
UHTXLUHGIRUDGHTXDWHSHUIRUPDQFHRIWKHIRFDOSHUVRQV¶UROH
,Q.DKQHWDO¶VPRGHOWKHUROHHSLVRGHLVDEVWUDFWHGIURPDSURFHVVZKLFKLVF\FOLFDODQGRQJRLQJWKHIRFDO
SHUVRQSURYLGHVIHHGEDFNWRWKHVHQGHULQDZD\WKDWHLWKHUDOWHUVRUUHLQIRUFHVWKHGHPDQGVPDGHRIKLPKHU7KH
QH[WUROHVHQGLQJZLOOGHSHQGRQWKHVHQGHU¶VHYDOXDWLRQRIWKHUHVSRQVHWRKLVKHUODVWIHHGEDFNDQGWKXVDQHZ
HSLVRGHEHJLQV$VLQGLFDWHGE\.DKQHWDOWKHZKROHSURFHVVGRHVQRWRFFXULQLVRODWLRQH[SHFWDWLRQVRU
EHKDYLRXUV DUH VKDSHGE\ DGGLWLRQDO RU FRQWH[WXDO IDFWRUV VXFK DV RUJDQLVDWLRQDO FKDUDFWHULVWLFV SHUVRQDOLW\ DQG
245
Lin Mei Tan / Procedia - Social and Behavioral Sciences 164 (2014) 242 – 247
WKHLQWHUSHUVRQDOUHODWLRQVEHWZHHQWKHUROHVHQGHUVDQGWKHIRFDOSHUVRQ$OWKRXJK%HUJVWHLQHUSRLQWHGRXW
VRPHIODZVLQWKHPRGHOSDUWLFXODUO\WKHFDXVDOUHODWLRQVKLSVDQGGLUHFWLRQRILQIOXHQFHGHSLFWHGLQWKHPRGHOKH
DFNQRZOHGJHGWKH5(0DVDQLPSRUWDQWPRGHOEHFDXVHLWVLJQLILFDQWO\LQIOXHQFHGWKHGHYHORSPHQWRIVHYHUDORWKHU
PRGHOV$VWKHWD[SUDFWLWLRQHUDQGWKHWD[SD\HUWKHFOLHQWDUHWZRLQGHSHQGHQWSDUWLHVG\DGVLQDUROHVHWWKH
5(0ZKLFKIRFXVHVRQPXWXDOLQIOXHQFLQJEHKDYLRUFDQEHDGDSWHGWRSURYLGHDVXLWDEOHWKHRUHWLFDOIUDPHZRUN
IRUXQGHUVWDQGLQJWKHUROHRIWD[SUDFWLWLRQHUVDQGWKHLUUHODWLRQVKLSZLWKFOLHQWVLQDWD[VHWWLQJ
,QWKHFRQWH[WRIWKHSURYLVLRQRIWD[VHUYLFHVWKHUROHVHWLVIRFXVHGRQWKHWD[SUDFWLWLRQHUZKRLVSUHVHQWHGDV
WKHIRFDOSHUVRQDQGWKHWD[SD\HUFOLHQWZKRLVSUHVHQWHGDVWKHUROHVHQGHU,WLVEDVHGRQWKHLUSHUFHSWLRQVRI
HDFK RWKHU DQG LQGLFDWHV WKDW HDFK RQH¶V GHFLVLRQV RU DFWLRQV FDQ EH LQIOXHQFHG E\ KLVKHU FKDUDFWHULVWLFV DQG
HQYLURQPHQWDO DQG LQWHUSHUVRQDO UHODWLRQVKLS IDFWRUV 7KH GHYHORSPHQW RI WKH 7D[ 3UDFWLWLRQHU &OLHQW 5ROH
IUDPHZRUNLQYROYHVWZRVWDJHVVHH)LJXUH)LUVWWKHDSSOLFDWLRQRIWKHUROHFRQFHSWWRKRZWD[SD\HUVDQGWKHLU
SUDFWLWLRQHUVLQWHUDFWQHHGVWREHDUWLFXODWHG2QFHWKHQRWLRQRIDWD[SD\HUWD[SUDFWLWLRQHUHSLVRGHLVDFFHSWHGWKH
TXHVWLRQ DULVHV RI SDWWHUQLQJ RI UROH SHUIRUPDQFH DQG UHVSRQVLYHQHVV DFURVV HSLVRGHV )RU WD[SD\HUV WKHUH DUH
UHSHDWHGH[SRVXUHVWRWKHLUWD[SUDFWLWLRQHU)RUWD[SUDFWLWLRQHUVSDWWHUQLQJLQWKHUROHVWKH\DGRSWFRPHVDERXW
WKURXJKUHSHDWHGH[SRVXUHVWRGLIIHUHQWFOLHQWV
7$;3$<(5&/,(17
5ROHH[SHFWDWLRQV
3HUFHSWLRQVH[SHULHQFH
(YDOXDWLRQRISUDFWLWLRQHU¶VVHUYLFHV
DGYLFH
2XWFRPHRIHYDOXDWLRQ
5HVSRQVH
&KDUDFWHULVWLFV
7D[SD\HU
3UDFWLWLRQHU
'HFLVLRQ
FRQWH[WIHDWXUHV
,QWHUSHUVRQDO
UHODWLRQV
6HQW
35$&7,7,21(5
3HUFHSWLRQHYDOXDWLRQRIH[SHFWDWLRQV
7D[DGYLFH
)LJ7D[3UDFWLWLRQHU&OLHQW5ROH)UDPHZRUNLQDWD[VHWWLQJDQGIDFWRUVDIIHFWLQJWKHLUUROH
7KHILUVWVWDJHLQDGDSWLQJ.DKQHWDO¶VZRUNLVWRFRQVLGHUZKDWDVQDSVKRWRIHDFKHQFRXQWHURUHSLVRGHWKDW
WDNHV SODFH EHWZHHQ WKH SUDFWLWLRQHU DQG WKH FOLHQW PLJKW ORRN OLNH (DFK HQFRXQWHU LQYROYHV D VHTXHQFH RI
DFWLYLWLHVWKDWWDNHVSODFHDVIROORZVH[SHFWDWLRQVRUDFWLYLWLHVWKDWVKHUHTXLUHVWKHSUDFWLWLRQHUWRSHUIRUPDUH
VHQW IURP WKH FOLHQW WR WKH SUDFWLWLRQHU WKHVH DUH SHUFHLYHG DQG HYDOXDWHG E\ WKH SUDFWLWLRQHU LQ UHODWLRQ WR WKH
H[SHFWDWLRQVRIWKHFOLHQWZKLFKWKHQOHDGVWRUHVSRQVHVE\WKHSUDFWLWLRQHU7KHFOLHQWREVHUYHVDQGHYDOXDWHVWKH
SUDFWLWLRQHU¶V UHVSRQVH LQ UHODWLRQ WR KLVKHU H[SHFWDWLRQV DQG QHHGV DQG UHDFWV WR WKH SUDFWLWLRQHU¶V UHVSRQVH
7D[SD\HUV ZKR ILQG WKDW SUDFWLWLRQHUV DUH QRW FRQIRUPLQJ WR WKHLU H[SHFWDWLRQV PD\ DFFHSW WKH SUDFWLWLRQHU¶V
UHVSRQVHRUPD\SXWSUHVVXUHRQKLPKHUWRFRQIRUP7KHZKROHSURFHVVRIVHQGLQJDQGUHVSRQGLQJLVF\FOLFDODQG
RQJRLQJ DQG WKH QXPEHU RI HQFRXQWHUV GHSHQGV RQ WKH QXPEHU DQG FRPSOH[LW\ RI WKH WD[ LVVXHV LQYROYHG WKH
PRUH FRPSOH[ WKH LVVXH WKH PRUH OLNHO\ WKH QXPEHU RI HQFRXQWHUV ZLOO LQFUHDVH 2YHU WLPH WD[SD\HUV DQG
SUDFWLWLRQHUVVHWWOHLQWRWKHLUSUHIHUUHGPRGHVRIHQJDJHPHQW:KLOHVRPHHOHPHQWVZLOOEHSHFXOLDUWRDSDUWLFXODU
LQWHUDFWLRQ EHWZHHQ D WD[SD\HU DQG KLVKHU SUDFWLWLRQHU RWKHU HOHPHQWV RI WKH UROH ZLOO JHQHUDOLVH DFURVV
HQFRXQWHUV 7D[SD\HUV EHFRPH DZDUH RI WKHLU RZQ H[SHFWDWLRQV DQG FDQ DUWLFXODWH KRZ WKH\ SHUFHLYH WKHLU
SUDFWLWLRQHU$QXPEHURIRXWFRPHVRIUROHPHVVDJHVVHQWDQGUHFHLYHGDQGRIUROHVSHUIRUPHGDUHLPSRUWDQWLQ
WKLVDQDO\VLV$QRXWFRPHIURPDFOLHQW¶VHYDOXDWLRQRIDSUDFWLWLRQHU¶VVHUYLFHVLVVDWLVIDFWLRQRUGLVVDWLVIDFWLRQ
246
Lin Mei Tan / Procedia - Social and Behavioral Sciences 164 (2014) 242 – 247
ZLWK WKHIXOILOPHQW RIUROH H[SHFWDWLRQV$QRWKHU LV WKHZLOOLQJQHVVRIWKH FOLHQW WR HLWKHU UHWDLQ RU WHUPLQDWH WKH
SUDFWLWLRQHU¶VVHUYLFHVLQWKHIXWXUHDQGWRDFFHSWRUUHMHFWDGYLFH
$PRQJ WKH PRVW LPSRUWDQW RXWFRPHV IRU SUDFWLWLRQHUV DUH UROH FRQIOLFW UROH DPELJXLW\ DQG DGYLFH JLYHQ
3UDFWLWLRQHUV PD\ HQFRXQWHU SUREOHPV ZLWK WKHLU UROHV HVSHFLDOO\ ZKHQ WKH\ DUH VXEMHFW WR LQFRPSDWLEOH UROH
H[SHFWDWLRQV UROH FRQIOLFW ZKHUH IRU LQVWDQFH WKH\ DUH UHTXLUHG WR SURYLGH DGYLFH LQ DFFRUGDQFH ZLWK WKHLU
FOLHQWV¶FRQIOLFWLQJGHPDQGV$JRRGH[DPSOHLVZKHUHFOLHQWVH[SHFWWKHLUSUDFWLWLRQHUVWRKHOSWKHPILOHDVDIHWD[
UHWXUQ DV ZHOO DV WR KHOS WKHP H[SORLW WD[ ORRSKROHV 6RPH FOLHQW¶V GHPDQG RI WKHLU SUDFWLWLRQHUV FDQ DOVR EH
LQFRQVLVWHQW ZLWK WKH SUDFWLWLRQHUV¶ HWKLFV RU PRUDO YDOXHV 7KHVH W\SHV RI GHPDQGV SODFH WKH SUDFWLWLRQHUV LQ DQ
DZNZDUGVLWXDWLRQWKH\ZDQWWRHVWDEOLVKJRRGUHODWLRQVZLWKFOLHQWVVRDVWRPDLQWDLQWKHFOLHQWEDVHEXWWKHJRDOV
DQGYDOXHVRIWKHLUFOLHQWVGRQRWPDWFKWKHLUSURIHVVLRQDOLQWHJULW\
,QWKH7D[3UDFWLWLRQHU&OLHQW5ROH0RGHOLWLVUHFRJQLVHGWKDWWKHWZRSDUWLHV¶H[SHFWDWLRQVDQGEHKDYLRXUVDUH
G\QDPLF7KH\DUHDIXQFWLRQRIWKHLQWHUDFWLRQRIGLIIHUHQWFKDUDFWHULVWLFVGLIIHUHQWPRWLYHVDQGYDOXHVGLIIHUHQW
VHQVLWLYLWLHVDQGIHDUVGLIIHUHQWKDELWVDQGWKHOLNH.DKQHWDO$VSUDFWLWLRQHUDQGFOLHQWLQWHUDFWRYHUWLPH
PXWXDO OHDUQLQJ DQG XQGHUVWDQGLQJ WDNHV SODFH ZKLFK FDQ KHOS HDVH WKH LQLWLDO FRQIOLFWV WKH\ KDYH $V WKHVH
FRQIOLFWVJLYHZD\WRLQFUHDVHGPXWXDOXQGHUVWDQGLQJWKHRXWFRPHVRIWKHLULQWHUDFWLRQVWHQGWREHLQIOXHQFHGE\
RWKHUIDFWRUVVXFKDVWKHGHFLVLRQPDNHUFKDUDFWHULVWLFVDQGEHKDYLRXUDOQRUPV.OHLQPDQ3DOPRQ7KLV
IUDPHZRUN LV LQ DFFRUG ZLWK WKH WD[ OLWHUDWXUH ZKLFK LQGLFDWHV WKDW WKH FKDUDFWHULVWLFV RI WKH FOLHQW DQG WD[
SUDFWLWLRQHUWKHLULQWHUSHUVRQDOUHODWLRQVDQGH[WULQVLFRUVLWXDWLRQDOIDFWRUVRUZKDW0LOOLURQFDWHJRULVHGDV
GHFLVLRQ FRQWH[W IHDWXUHV LQIOXHQFH WD[ GHFLVLRQV 3HUVRQDO FKDUDFWHULVWLFV DQG LQWHUSHUVRQDO UHODWLRQV HVVHQWLDOO\
UHIOHFW SV\FKRORJLFDO DQG VRFLDO GHYHORSPHQW ZKHUHDV GHFLVLRQ FRQWH[W IHDWXUHV DULVH RXWVLGH WKH G\DGV LQ WKH
WD[SD\LQJHQYLURQPHQW
&RQFOXVLRQ
$OWKRXJK WKH H[WDQW OLWHUDWXUH RQ WD[ SUDFWLWLRQHUV SURYLGHG VRPH LQVLJKWV LQWR WKH UHDVRQV IRU HQJDJLQJ WD[
SUDFWLWLRQHUVDQGWKHIDFWRUVDIIHFWLQJWKHW\SHRIDGYLFHSURYLGHGPRVWRIWKHUHVHDUFKKDVSURFHHGHGZLWKRXWDQ
H[SOLFLWWKHRUHWLFDOIUDPHZRUNWRVXSSRUWWKHFKRVHQYDULDEOHV$GGLWLRQDOO\PDQ\UHVHDUFKHUVKDYHQRWFRQVLGHUHG
HLWKHUWKHYLHZVRIERWKSDUWLHVWKDWLVWKHSUDFWLWLRQHUVDVZHOODVWKHWD[SD\HUVRUWKHLUZRUNLQJUHODWLRQVKLSV
7KHPRVWFRPPRQFRQFHVVLRQWRUHFRJQLVLQJWKHYLHZVRIWKHRWKHUSDUW\KDVEHHQWKURXJKUHYLHZLQJSDVWUHVHDUFK
DQG DUULYLQJ DW D JHQHUDOLVHG VWDWHPHQW DERXW WKH SRVLWLRQ RI WKH RWKHU 7KHVH VKRUWFRPLQJV PDGH LW GLIILFXOW WR
LQWHJUDWHDQGV\QWKHVLVHHPSLULFDOUHVHDUFKILQGLQJVWRJHQHUDWHDEHWWHUXQGHUVWDQGLQJRIWKHUROHVDQGUHODWLRQVKLSVRI
WKH SUDFWLWLRQHUV DQG FOLHQWV LQ WD[ FRPSOLDQFH $GDSWLQJ .DKQ HW DO¶V PRGHO WKLV SDSHU SUHVHQWV D FRQFHSWXDO
IUDPHZRUNE\ZKLFKWKHWD[SUDFWLWLRQHUFOLHQWHQFRXQWHUVFDQEHXQGHUVWRRGDQGDQDO\VHG7KH7D[3UDFWLWLRQHU
&OLHQW5ROH0RGHOSURYLGHVD XVHIXOIUDPHZRUN IRU H[SOLFDWLQJKRZ WD[SD\HUV DQG WD[ SUDFWLWLRQHUVDUH OLNHO\ WR
DIIHFWHDFKRWKHU¶VWD[GHFLVLRQV)XWXUHUHVHDUFKFRXOGEHFDUULHGRXWWRHPSLULFDOO\WHVWYDULRXVFRQVWUXFWVWKDWKDYH
WKHSRWHQWLDOWRLQIOXHQFHWKHSUDFWLWLRQHUFOLHQWLQWHUDFWLRQVRUGHFLVLRQV
5HIHUHQFHV
$\UHV)-DFNVRQ%+LWH37KH(FRQRPLF%HQHILWVRI5HJXODWLRQ(YLGHQFHIURP3URIHVVLRQDO7D[3UHSDUHUVThe Accounting
Review,24, %HUJVWHLQHU+Accountability theory meets accountability practice8.+RZDUG+RXVH
%UDLWKZDLWH9:HQ]HO0,QWHJUDWLQJ([SODQDWLRQVRI7D[(YDVLRQDQG$YRLGDQFH,Q/HZLV$(GThe Cambridge Handbook
of Psychology and Economic Behaviour SS1HZ<RUN&DPEULGJH8QLYHUVLW\3UHVV
%UDLWKZDLWH 9 'DQFLQJ ZLWK 7D[ $XWKRULWLHV 0RWLYDWLRQDO 3RVWXUHV DQG 1RQFRPSOLDQW $FWLRQV ,Q 9%UDLWKZDLWH (G Taxing
Democracy: Understanding Tax Avoidance and Evasion.$OGHUVKRW$VKJDWH
&UX]&$6KDIHU:(6WUDZVHU-5$0XOWLGLPHQVLRQDO$QDO\VLVRI7D[3UDFWLWLRQHUV
(WKLFDO-XGJPHQWVJournal of Business
Ethics,24
+DQVHQ9-:KLWH5$$QLQYHVWLJDWLRQRIWKHLPSDFWRISUHSDUHUSHQDOW\SURYLVLRQVRQWD[SUHSDUHUDJJUHVVLYHQHVVJournal of
the American Taxation Association, 34
+LWH3$0F*LOO*$$Q([DPLQDWLRQRI7D[SD\HU3UHIHUHQFHIRU$JJUHVVLYH7D[$GYLFHNational Tax Journal,45, Lin Mei Tan / Procedia - Social and Behavioral Sciences 164 (2014) 242 – 247
.DKQ 5REHUW / 'RQDOG 0 :ROIH 5REHUW 3 4XLQQ - 'LHGULFN 6QRHN Organizational Stress: Studies in Role Conflict and
Ambiguity86$-RKQ:LOH\6RQV,QF
.DSODQ 6( 5HFNHUV 30- :HVW 6* %R\G - $Q ([DPLQDWLRQ RI 7D[ 5HSRUWLQJ 5HFRPPHQGDWLRQV RI 3URIHVVLRQDO 7D[
3UHSDUHUVJournal of Economic Psychology,9,
.DVWOXQJHU%/R]]D(.LUFKOHU(6FKDEPDQQ$3RZHUIXODXWKRULWLHVDQGWUXVWLQJFLWL]HQV7KHVOLSSHU\VORSHIUDPHZRUNDQG
WD[FRPSOLDQFHLQ,WDO\Journal of Economic Psychology
.OHLQPDQ * 3DOPRQ ' Understanding Auditor-Client Relationships: A Multi-faceted Analysis 3ULQFHWRQ 0DUNXV :LHQHU
3XEOLVKHUV
/D5XH'5HFNHUV30-$Q(PSLULFDO([DPLQDWLRQRIWKH,QIOXHQFHRI6HOHFWHG)DFWRUVRQ3URIHVVLRQDO7D[3UHSDUHUV
'HFLVLRQ
3URFHVVHVAdvances in Accounting,7,
0LOOLURQ9&7R\'57D[&RPSOLDQFH$Q,QYHVWLJDWLRQRI.H\)HDWXUHVJournal of the American Taxation Association, 10, 5HFNHUV30- 6DQGHUV'/ :\QGHOWV5:$Q(PSLULFDO,QYHVWLJDWLRQRI)DFWRUV,QIOXHQFLQJ7D[3UDFWLWLRQHU&RPSOLDQFH
Journal of the American Taxation Association,13,
6DNXUDL < %UDLWKZDLWH 9 7D[SD\HUV
3HUFHSWLRQV RI 3UDFWLWLRQHUV )LQGLQJ 2QH :KR LV (IIHFWLYH DQG 'RHV WKH 5LJKW 7KLQJ"
Journal of Business Ethics,46,
7DQ /0 7D[SD\HUV
3UHIHUHQFH IRU 7\SH RI $GYLFH IURP 7D[ 3UDFWLWLRQHU $ 3UHOLPLQDU\ ([DPLQDWLRQ Journal of Economic
Psychology,20,
7DQ/0*LYLQJDGYLFHXQGHUDPELJXLW\LQDWD[VHWWLQJAustralian Tax Forum
7XUQHU5+5ROH7KHRU\,Q-+7XUQHU(GHandbook of Sociological Theory.1HZ<RUN.OXZHU$FDGHPLF3OHQXP3XEOLVKHUV
247