Title

The Impact of Corporate Tax Executive Credentials on Person-Organization Fit

Department

Accountancy

Document Type

Article

Publication Date

6-2010

Abstract

Researchers have examined several factors that influence the extent to which the values of individuals are congruent with the values of the organizations in which they are employed. These factors include personal characteristics, satisfaction with corporate policies, and job/task competence. Additionally, recent studies have suggested the importance of such person-organization (P-O) fit measures in overall employee effectiveness and performance. This study examines the impact of a specific personal characteristic--certification and licensure (credentials)--on the person-organization fit between corporate tax executives and their work environments. Two hundred twenty-three corporate tax executives provided questionnaire information regarding P-O fit in four resource areas--staffing preferences, continuing professional education, availability of inside and outside tax guidance, and support for participation in professional organizations. Our overall finding is that tax executive credentials impact person-organization fit in terms of resource allocation and availability. A significant credential effect is found in three of four P-O fit areas--satisfaction with staffing levels of tax professionals, availability of outside tax consultants, and participation in professional organizations. Implications for tax executive performance and effectiveness are discussed.

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