Voice and the tax practitioner: The rhetoric and the reality of employee voice mechanisms in Big 4 accounting firms

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-05 DOI:10.1016/j.intaccaudtax.2025.100705

Brendan McCarthy , Elaine Doyle , Joan Ballantine , Michelle O’Sullivan

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引用次数: 0

Abstract

Although recent years have seen an exponential rise in academic interest in the concept of employee voice, the tax sector so far has been largely overlooked. This is symptomatic of the wider neglect within voice research of employees in accounting firms and other professional workplace settings, settings which have been consistently found to have high levels of employee turnover. Drawing on industrial relations voice research, this study addresses for the first time this lacuna by exploring the voice mechanisms available to tax practitioners working for Big 4 accounting firms. Uniquely, the findings are based on interviews with staff at all hierarchical levels, from juniors to partners. The findings reveal largely homogenous approaches across the firms to employee voice, with direct and largely formal employee voice mechanisms employed. These mechanisms, however, are subject to a significant degree of managerial control. With little employee appetite for collective voice, this study concludes that the partners across the Big 4 are free to shape and ultimately prescribe employee voice in tax unimpeded and in the pursuance of continued commercial success.

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声音与税务从业者：四大会计师事务所员工声音机制的修辞与现实

尽管近年来学术界对员工话语权概念的兴趣呈指数级增长，但到目前为止，税务部门在很大程度上被忽视了。这是对会计师事务所和其他专业工作场所员工的声音研究被广泛忽视的症状，这些工作场所一直被发现有很高的员工流失率。借鉴劳资关系话语权研究，本研究首次通过探索四大会计师事务所税务从业人员的话语权机制来解决这一空白。独特的是，调查结果是基于对从初级员工到合伙人的所有层级员工的采访。研究结果显示，各公司在员工发声方面的方法基本相同，采用了直接的和很大程度上正式的员工发声机制。然而，这些机制受到很大程度的管理控制。由于员工对集体发言权的兴趣不大，本研究得出的结论是，四大会计师事务所的合伙人可以自由地塑造并最终规定员工在税收方面的发言权，不受阻碍，并追求持续的商业成功。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.