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Book cover: Advances in Taxation

Advances in Taxation

ISSN: 1058-7497
Series editor(s): Professor Toby Stock

Subject Area: Accounting and Finance

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Self-efficacy and Tax Research Performance

Document Information:
Title:Self-efficacy and Tax Research Performance
Author(s):Dennis Schmidt, Rex Karsten
Volume:17 Editor(s): Suzanne Luttman ISBN: 978-0-76231-376-1 eISBN: 978-1-84950-464-5
Citation:Dennis Schmidt, Rex Karsten (2006), Self-efficacy and Tax Research Performance, in Suzanne Luttman (ed.) 17 (Advances in Taxation, Volume 17), Emerald Group Publishing Limited, pp.121-140
DOI:10.1016/S1058-7497(06)17005-2 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item
Abstract:This study investigates the influence of tax research self-efficacy on tax research performance for a group of novice tax accountants. Tax research self-efficacy is a judgment of one's ability to perform the specific tasks necessary to solve tax problems. Theory predicts that self-efficacy will be positively associated with task performance and people's ability to cope with task difficulty. We tested this notion using a computer-based experimental approach to determine if novices with different levels of tax research self-efficacy perform differently when conducting a series of tax research tasks under difficult conditions. Our results, after controlling for certain performance-influencing factors, indicate that tax research self-efficacy is a significant predictor of tax research performance for novice tax accountants. This finding provides evidence of the construct validity of the tax research self-efficacy scale developed by Schmidt and Karsten (2000) and adds to our understanding of the factors that influence tax research performance.

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