The purpose of this dissertation is to resolve an apparent conflict between the services that tax preparers provide and the tax preparation services taxpayers seek. Some literature demonstrates that tax professionals equate client advocacy with taking aggressive tax positions and minimizing taxes. Other literature suggests taxpayers seek to increase accuracy and reduce the probability of tax audit when they hire a tax professional. This difference is an "expectation gap."The methodology employed to examine this issue is a survey of tax professionals at various levels of expertise. This survey asks tax preparers what they believe motivates their clients to seek professional tax preparation services. It also asks how aggressive a tax professional should be in minimizing clients' taxes. A similar survey sent to taxpayers who use the services of a tax preparer asked the same questions about taxpayers' primary motivation in seeking professional tax preparation services and then about how they believe their tax preparer would answer the questions about aggressive tax reporting.This dissertation extends the research in several ways. In previous studies, taxpayer motivation has been determined by using a simple checklist or an open-ended question. Instead of using these approaches, I developed a scale using methods that rigorously test for validity. In measuring client advocacy, I use a scale that has been recently developed and used in the literature. While previous research has shown the disparity between what tax professionals provide and what taxpayers want, no study has asked each group how they believe the other group will respond. This will provide a measure of the degree of understanding each group has of the other.This research show that there is an expectation gap between taxpayers and their tax preparers at all levels, and that this gap is statistically significant. However, the actual size of the gap is small; accuracy and client advocacy have the largest gaps. Additional findings are that timesavings is more important to taxpayers with children, that contact with the IRS is correlated with a lower desire to avoid it, and that lower tax knowledge is correlated with stronger desire for an accurate return.

In an ever-changing world of work Absa, as a business, is faced with various challenges including the continuous development of skills. Due to technological advancements, eLearning can provide a mechanism to rapidly build the required strategic and tactical skills that the organisation needs. This study explored the challenge of articulating the contribution of eLearning to business performance in an unbounded way. The study focused on the creation of knowledge about how the contribution of eLearning to business performance can be improved. In the process of knowledge creation, the study focused on identifying the point of value creation between Business and an eLearning intervention. This point of value creation can be seen as a leverage point. Systems Thinking was implemented as an approach in order to identify the leverage point. The following research objectives were defined: · To identify the driver problem that prevents eLearning from improving business performance. · To design the systems dynamic model that represents the driver problem. · To identify the leverage point within the systems dynamic model. · To reflect on the effect that the behaviour of the individuals, participating in the research process, has on the research inquiry. The sample of 28 focus group participants was selected from two specific divisions of Absa – the eChannels: Contact Centre and the Learning and Development Department. This sample consisted of Operational Management, Team Leaders, Contact Centre Consultants and learning design experts. Executive Management was excluded from the focus groups, but was included in the process as verifiers. This created an opportunity for Executive Management to voice their opinions. The results of the study indicate that the leverage point for successful contribution of eLearning to business performance is … A shared mental model of expectations between the participating stakeholders. Once Business and the Learning and Development Department start going through the constructive cycle of the systems dynamic model repeatedly, they will continuously build the shared mental model of expectations. This cycle will also build on the: 1) Level of visible support of the line managers; 2) Level of clarity of business needs to all relevant stakeholders; 3) Number of requests from business for eLearning opportunities; and 4) Level of awareness and understanding of appropriate eLearning interventions per target population. The effect of the positive reinforcement of the recurring cycle will ensure that eLearning continuously contributes to business performance. During the study the effect of the research process on the focus group participants as well as the effect of the focus group participants on the research process was also accounted for. Observers reflected on the behaviour of the focus group participants and found that their opinions and thought processes influenced the outcome of the study. The focus group participants felt that they had learnt something new, that the tasks set to the groups was clear and that the topics they had learnt most about were ‘systems thinking’ followed by the ’ relationship between eLearning and business performance’. Copyright / Thesis (PhD (Curriculum Studies))--University of Pretoria, 2004. / Curriculum Studies / unrestricted