Jean T. Wells

Exploring the Impact of Organizational Citizenship Behavior on Perceptions of E-Filing Success

Organizational citizenship behavior OCB and perceived organizational support POS have been explored extensively in the literature. highlights the need for more Information Systems IS research in this area. In this study the authors explore how technological advancements have improved the online tax filing process in the United States. In particular, we administered a survey to 102 Volunteer Income Tax Assistance program VITA Site Coordinators to explore the role of OCB and POS on user perceptions of e-filing system success. The results and implications for research and practice are discussed.

Tax Policy’s Role in Promoting Sustainability

While the main objective of a tax system is to raise revenue, when a governmental entity chooses to accomplish an economic or social objective or to encourage a certain behavior or activity, it often uses tax law to accomplish that purpose. Tax law has traditionally and increasingly been used to manipulate the economy. In many ways that is a good thing because in our current green economy, tax law is being used to encourage sustainability and to address other environmental concerns at all governmental levels. Unfortunately, tax professionals may not be optimizing the application of these laws for the benefit of their clients. This chapter provides a brief summary of current and proposed tax incentives that are available to most businesses and individuals. It also describes how public accounting firms are tooling their service options to address the evolving public expectation that businesses will be environmentally responsible world citizens.

Financial Reporting of Environmental Risks and Liabilities

Financial accounting and environmental issues are not strange bedfellows. A standard for financial statement reporting and disclosure of environmental risks and liabilities existed 30 years ago but this standard proved inadequate in the post-Sarbanes Oxley financial reporting environment. This paper, by discussing the evolution of accounting reporting standards related to environmental risks, seeks to provide a brief summary of the accounting profession’s contribution to the business discussion of environmental issues. Accounting faculty may use this paper to discuss, not only the evolution of standards related to the financial reporting liabilities associated with environment risks, but also the limitations and shortcomings inherent in current reporting and disclosure standards.