Skill and the Art of Tax Filing Excellence: Comparison of Two Cultures

Tax filing is a mandatory part a company\u27s tax compliance every year. This research looks at how the competence of the tax preparing professional and the tax forms are perceived by two different Small and Medium sized firm (SME) groups: one from a developed country (US) and one from a developing country (China). The competence of the tax preparing professional and the tax forms perception by the firms impacts a firm\u27s future intention to use the tax service provider again. Drawing upon skill assessment literature and expectation-confirmation theory, this study presents an attitude change model of a firm\u27s tax preparation organization in two countries: SMEs in the US and SMEs in China. In particular, this study focuses on how perceptions of competence in the tax professional influences satisfaction and attitude change related to the tax services received by a firm

Risk and Information Disclosure in Google Drive Sharing of Tax Data

Risk abounds as individuals engage in activities involving the sharing of sensitive information through a third-party cloud storage tool. In this research, we investigate the storage and sharing of very sensitive information (an individual\u27s tax filing information) through a specific third-party technology provider, Google Drive. Within the specifics of such a potentially risky act we argue that information assurance mechanisms implemented by the cloud storage service provider reduce risk perceptions of individuals even when very sensitive information is being shared. Previous positive experience with a cloud service is likely to mitigate concerns on information sharing on the cloud. To elaborate this proposed relationship a research model of information assurance is proposed and tested in the context of tax filing sharing intention

Flow and the Art of ERP Education

As ERP systems have become a part of most organizations, universities have responded by incorporating these systems into their curriculum. This research looks at how the use of a simulation game can be used to enhance student learning through student engagement and learning intentions. Drawing upon flow literature and expectation-confirmation theory, this study presents an Attitude Change Model of game-based ERP Learning. In particular, this study focuses on how student immersion influences satisfaction and attitude change in ERP learning