Open AccessThe Social Skill Preferences Of Tax Professionals In CPA Firms: A FIRO-B Analysis
Author(s) -
Michelle Bertolini,
Carl R. Borgia,
Philip H. Siegel
Publication year - 2010
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v26i2.287
Subject(s) - style (visual arts) , psychology , accounting , social psychology , business , archaeology , history
The social interaction preferences of tax professionals working in U.S. accounting firms are analyzed and compared with other public accounting firm personnel. Social skill preferences are analyzed using the FIRO-B methodology which has been widely validated and applied to accounting professionals.Considering the high cost of turnover and the nominal cost of using the FIRO-B instrument, it makes sense for businesses and educational institutions to use FIRO-B analysis as an aid in counseling, training, and assisting individuals entering the accounting profession. The findings of this study indicate that tax professionals have significantly higher social interaction preferences than other accounting professionals employed in public accounting. This makes sense in light of the demands put on tax accountants to work with a wide range of other professionals within, and external to, the firm.