The impact of symbolic interaction on the selection of a tax preparer after the installation of a computer and information technology

Computers have been found to instill symbolic meanings on work and people who use them, meanings which were not present prior to their installation. The recent development of computer systems and tax software, which had simplified tax preparation to an extent that lesser trained tax practitioners could prepare complicated tax returns that used to require the knowledge and expertise of Certified Public Accountants, may have affected the taxpayers selection of a tax preparer. This study examined the impact of symbols associated with computers on the selection of a tax preparer.; The study was based on the symbolic interaction theory that stipulated that human beings act towards things on the basis of the meanings that the things have for them. A survey research methodology was used. The relationship between taxpayers and computerized tax practitioners was analyzed using nine variables that were determined in earlier studies as the determinants of a tax preparer. One hundred nineteen taxpayers responded to the questionnaire.; The study found that the determinants of a tax preparer were more associated with a computerized CPA than with a computerized non-CPA. Results also indicated that taxpayers valued tax practitioners who used computers and had proven technical expertise. Computers by themselves were not an enduring factor. Three factors were associated with the use of computerized CPA: social responsibility, the desire to have the most correct tax return and high level of income. The study also indicated that there is a sizeable group of taxpayers who are motivated by the same factors as those who engage computerized CPAs but utilize computerized non-CPAs. It was assumed that this category of taxpayers are attracted by the non-CPAs use of computers.