| The purpose of this dissertation is to develop and empirically test a cognitive model of problem structuring in tax planning which includes relationships among the inputs, cognitive processes, and output performance. Problem structuring in tax planning involves the formation of an initial mental model, the generation of initial tax-saving alternatives, and the construction of an external information search plan. Despite its importance to the entire JDM process, there is little behavioral tax or psychology JDM research which investigates problem structuring. Thus, there also is a lack of understanding of its determinants.; To shed more light on the nature of problem structuring in tax planning, hypotheses are developed which address the following research questions: (1) How are different experiences (e.g., instruction, practice) associated with the amount and structure of a tax professional's tax knowledge? (2) How do selected person and task factors (tax knowledge amount and structure, inherited alternatives) interactively affect the cognitive processes used to structure a particular tax planning problem? (3) How do these cognitive processes and selected person and task factors affect (a) the external information search plan and (b) the quantity, variety, and innovation of initial, tax-saving alternatives generated?.; Thirty-two tax professional subjects participated in a tax-planning task. Experience, knowledge, and output performance measures were collected using written instruments, cognitive process measures were collected using verbal protocols, and the task factor was manipulated between subjects. An expert panel was used to determine several measures of performance and independent coders were used to code the verbal protocols. Seventeen hypotheses were tested using path analysis with multiple regression. The results generally support (1) a positive association between experience and knowledge amount and knowledge structure and (2) a positive association between cognitive process behaviors and JDM output performance. The results did not support hypotheses regarding the association between person and task factors and (1) cognitive processes or (2) JDM output performance. |
