时间压力与知识对税务研究中关键词选择行为的影响

The Effects of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research.

Accounting Review · 1995
被引 55
人大 A+FT50UTD24ABS 4*

中文导读

研究时间压力和知识如何影响税务研究者选择关键词的能力,发现陈述性知识和程序性知识能提升关键词选择能力,且时间压力与知识存在交互作用。

Abstract

Abstract Focuses on the impact of time pressure and knowledge on tax researchers' ability to locate relevant authority. Declarative and procedural knowledge's enhancement of tax researchers' ability to select relevant key words; Interaction between time pressure and knowledge.

时间压力知识关键词选择税务研究