Measuring taxpayers’ motivation to hire tax preparers: the development of a four-construct scale

Teresa Stephenson

doi:10.1108/S1058-7497(2010)0000019006

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Advances in Taxation

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

Subject Area: Accounting and Finance

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Measuring taxpayers’ motivation to hire tax preparers: the development of a four-construct scale

Document Information:
Title:	Measuring taxpayers’ motivation to hire tax preparers: the development of a four-construct scale
Author(s):	Teresa Stephenson
Volume:	19 Editor(s): Toby Stock ISBN: 978-0-85724-139-9 eISBN: 978-0-85724-140-5
Citation:	Teresa Stephenson (2010), Measuring taxpayers’ motivation to hire tax preparers: the development of a four-construct scale, in Toby Stock (ed.) 19 (Advances in Taxation, Volume 19), Emerald Group Publishing Limited, pp.95-121
DOI:	10.1108/S1058-7497(2010)0000019006 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	This research develops a scale to measure taxpayers’ motivation to hire tax preparers. Prior research has examined this topic with simple checklists or open-ended questions. The importance of the taxpayer–preparer relationship suggests more research is needed, and a valid scale would increase the generalizability of findings. Initially 76 items were analyzed using exploratory factor analysis. The data indicate four separate constructs: legal compliance, time savings, money savings, protection from/avoidance of the IRS. After the initial analysis, 27 items remained, a second round of data was collected, and confirmatory factor analysis and coefficient alpha allowed further reduction to 14 items. The final constructs remain the same. This scale is a methodological contribution for use by tax researchers that will assist in increasing the generalizability of findings regarding taxpayers’ motivations to hire tax preparers.