Tax, Technology, and Craftsmanship
通过多方法质性研究，发现税务工作比审计更抗拒技术变革，税务咨询中的工匠精神是关键解释因素，对理解金融职业如何应对技术入侵有启示。
ABSTRACT The impacts of technological change and automation are now being explored in audit, yet parallel studies of tax practitioners are more limited in scope. It cannot be assumed that the two practice areas will follow similar paths. The present study reports the results of a multimethod qualitative study of tax lawyers and accountants that suggests that tax work is more resistant to technology than auditing. Although automation is enthusiastically embraced in the area of tax compliance, this is not the case for tax advisory work. We explain this by reference to the commitment to craftsmanship that prevails in tax advisory work. Craftsmanship is important in understanding how experts respond to technological encroachment, and we suggest it has wider applicability to the study of financial occupations.