Wichmann Johannes, Leyer Michael, Altmüller Isabell
Philipps-University of Marburg Barfüßertor 2, 35037 Marburg, Germany.
Queensland University of Technology 2 George St, Brisbane, QLD 4000, Australia.
Heliyon. 2023 Dec 19;10(1):e23357. doi: 10.1016/j.heliyon.2023.e23357. eCollection 2024 Jan 15.
Quality labels are important measures for reducing the information asymmetry between principals and agents to enhance trust. However, little research is available on the effects of quality labels used in tax-preparation services from critical perspectives in accounting. The present research contributes to the field by addressing the underlying reasons for German taxpayers to consider quality labels for identifying good tax-preparation services. These contributions are based on a survey of 199 taxpayers in Germany. The results show that the intention to consider quality labels is mainly driven by taxpayers' attitude and trust in quality labels, perceived norms having some influence, and perceived behavioral control having no influence. Hence, we highlight that the reasoned action approach is appropriate for this study, and aim to identify the relevant factors that influence taxpayers' intention to consider quality labels. The results contribute to a general understanding of the importance of quality labels for tax-preparation services in the context of accounting, organizations, and society. Both academia and practitioners can utilize these insights for further research and consultation on quality labels and tax-preparation services.
质量标签是减少委托人与代理人之间信息不对称以增强信任的重要措施。然而，从会计的关键视角来看，关于税务申报服务中使用的质量标签的影响，现有研究甚少。本研究通过探讨德国纳税人考虑使用质量标签来识别优质税务申报服务的潜在原因，为该领域做出了贡献。这些贡献基于对199名德国纳税人的调查。结果表明，考虑质量标签的意愿主要受纳税人对质量标签的态度和信任驱动，感知规范有一定影响，而感知行为控制没有影响。因此，我们强调理性行动方法适用于本研究，并旨在识别影响纳税人考虑质量标签意愿的相关因素。研究结果有助于在会计、组织和社会背景下，全面理解质量标签对税务申报服务的重要性。学术界和从业者均可利用这些见解，进一步研究质量标签和税务申报服务，并进行相关咨询。
