Learning to interpret and reconcile tax authority

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Advances in Accounting Education

ISSN: 1085-4622
Series editor(s): Dorothy Feldmann and Timothy Rupert

Subject Area: Accounting and Finance

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Document Information:
Title:	Learning to interpret and reconcile tax authority
Author(s):	Ernest R. Larkins
Volume:	9 Editor(s): Bill N. Schwartz, Anthony H. Catanach ISBN: 978-0-7623-1458-4 eISBN: 978-1-84950-519-2
Citation:	Ernest R. Larkins (2008), Learning to interpret and reconcile tax authority, in Bill N. Schwartz, Anthony H. Catanach (ed.) 9 (Advances in Accounting Education, Volume 9), Emerald Group Publishing Limited, pp.95-113
DOI:	10.1016/S1085-4622(08)09005-6 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	The ability to correctly interpret legal text and reconcile conflicting authorities is an essential skill for students learning to do tax research. As with other complex tasks, these abilities develop more effectively through instruction that focuses on concepts and strategies; contextually relevant and repeated practice; and tailored, explanatory feedback. This chapter describes an innovative, new instructional web resource that incorporates each of these teaching perspectives to help students interpret and reconcile tax law. Scores on in-class exercises suggest that using this tool improves student evaluative skills.