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Executive Summary
The study examined the problem of identifying critical success factors in the tax preparation industry. Most firms in the tax preparation industry have one major objective. The objective is to emerge the best in the industry. However, companies operating in this area differ significantly with regards to their level of success. It is important to determine what makes some tax preparation offices highly successful than others.
The differing level of success is in spite of the fact that the firms are operating within the same industry. The paper looked at the issue of whether or not becoming the best tax preparation office in Tampa can be explained by the various strategic alternatives adopted by the company.
The question of the implementation of the correct strategy was also addressed. A research on Tampa’s tax preparation industry was carried out with the aim of identifying and understanding the various success factors that are essential for the achievement of competitive advantage. The researcher predicts that there are significant differences between the various firms with regards to the perception of critical success factors in the industry.
Introduction
Explanation of the Project
The United States of America’s income tax laws are some of the most complex in the world. Due to this complexity, more than 60% of American taxpayers prefer using a paid tax preparer. In other words, they prefer paying someone to file their income tax returns for them.
Through the use of a tax preparation service provider, a consumer can reduce the amount of tax they pay to the government. At the same time, the individual can increase the amount of their tax refund from the government (Edwards, 2013). Tax evasion is a very serious offense in the United States of America.
The offense attracts hefty fines from those found guilty, including both individuals and organizations operating in the country. Perhaps this legal strictness is another reason why people seek professional services in filing their tax returns.
The increasing demand for professional tax preparation services in the country has a number of impacts on the economy. For example, the increasing demand has resulted to a subsequent increase in the number of professionals offering tax services in the market. A case in point is the number of such professionals in Tampa, Florida. For example, there are over 100 tax preparation firms in the region (Slemrod, 2006, p. 23).
The existence of such a large number of tax firms is an indication of the fact that tax services in this region are in high demand. Just like other firms in other sectors of the economy, all these tax firms aim to be successful. However, they differ significantly with regards to the level of their success.
The observation raises a number of pertinent questions that any new entrant needs to address. For example, why does the success of firms operating in Tampa varies? Why are some of them successful, while others are not doing very well? Does the adoption of a given strategy determine the success of the company? Can the success be explained by the implementation of the correct strategies?
A review of most tax preparation offices in Tampa reveals that they rely on quick turnaround work and high volume to increase their revenue. Due to this factor, there is increased fee-based competition within the industry. The reason for such an increase is because by lowering their prices, tax preparation firms can increase the number of clients that walk through their door (Long & Caudill, 2008, p. 40).
Furthermore, tax preparation firms in Tampa have been forced to deal with competition from external players. For example, the companies are competing from operators in the software publishing industry that develop at-home tax filing programs. The development and supply of such programs has resulted in increased price competition in the industry. The new developments have decreased the profits in an industry that already has high internal competition (Caralli, Stevens, Willke & Wilson, 2008, p. 300).
Tax preparation offices primarily exist to provide services to a wide of clients. The clients in this case include, among others, customers, shareholders, employees, business partners, and the communities that benefit from the existence and growth of the firm (Maddala, 1988). The firms achieve this objective by formulating effective organizational values, purpose, and vision.
Scope of the Project
The management of the new firm has to take into account the dynamics of this industry when launching the operations. It also has to take into account the various limitations that firms operating in this firm have to contend with. The aim of the firm is achieve goals and objectives.
To this end, a firm is required to develop a strategy to inform its operations. In this case, the firm outlines a set of goals and targets. It comes up with a strategy to attain them within a given time period. The functions of different departments in the firm are derived from these goals. The process of strategy development ensures that the entire organization is focused on the implementation of a defined purpose and vision (Caralli et al., 2008).
It is important to note that developing a strategy and setting goals and objectives is not enough. It is just a single factor determining the success of a tax preparation firm. More is needed. For example, the firm must perform exemplary well in a number of critical areas. The areas in this case are those that are critical to the firm’s goals and objectives. In fact, performance in these key areas is critical to the firm’s success.
Failure to perform well in the areas may be a major barrier to the success of the firm (Caralli et al., 2008). The critical areas can be identified as a set of critical success factors for the firm. Critical success factors include the specific areas in which the firm must excel. Positive results in these areas will guarantee a competitive performance for the tax preparation firm. It will help the firm to emerge the best in the area (Maddala, 1988).
Significance of the Study
According to Vasconcellos, Sousa and Hambrick (1989), the concept of strategic management depends on the ability to develop and sustain useful assets. It also depends on the nature of skills the firm has access to. Furthermore, strategic management requires the ability to select competitive strategies and areas that would support the developed assets and enable them to create meaningful competitive advantage for the firm.
In turn, this should be developed in line with critical success factors. Most firms have identified a set of critical success factors that are developed according to the industry’s unique features and characteristics (Aaker, 2001). A tax preparation firm’s successful performance within the industry can be determined using a number of factors. One of them is how well the company aligns its success factors with those that give it an edge in the industry.
There are a number of reasons why it is important to identify critical success factors in the tax preparation industry. First, it gives rise to a comprehensive understanding of the industry’s competitive environment. Such understanding is important in making decisions that determine the success of the firm.
According to Aaker (2001), understanding and identifying critical success factors is important to a firm if its entrance into an industry is to succeed. It also helps the firm to find a different position in the industry and successfully develop strategies to achieve the perceived value and cost reduction (Rockart, 1979).
In 1989, a research was carried out to test critical success factors in different fields. The researchers aimed to investigate two hypotheses. The first was that critical success factors varied from one industry to the other. The second was that firms with strengths similar to the industry’s critical success factors are more likely to be successful within the industry than other firms.
Research carried out in six industries supported the above hypotheses (Vasconcellos et al., 1989). Other researchers from the industry provided data that supported the arguments above. For example, the studies showed that the success of a given firm is determined by how well the management aligns the positive attributes of the firm to the factors significant in that industry.
Problem Statement
The current study was guided by a number of research questions. The following are the research questions:
- What makes some tax offices in Tampa more successful than others?
- How do strategic alternatives and implementation of the correct strategy inform the success of tax offices in Tampa?
- How can a tax office in Tampa succeed in the industry?
Becoming the Best Tax Preparation Office in Tampa, FL.
Literature Review
The tax preparation industry: background
The primary services offered by firms in the tax preparation industry include the preparation of tax returns. Tax preparation experts offer this service as a standalone endeavor. Other services, such as book keeping and billing, are not offered. Although CPA offices are not classified in the tax preparation industry, basic knowledge on filing requirements and tax law is critical for members of staff in this industry (Swingen, Green & Long, 2009).
Between 2008 and 2013, the revenue generated in the tax preparation industry contracted at an annual average of 0.2%. The revenues fell to about $9.4 billion. The industry recorded some growth in 2008 (Edwards, 2013). However, the growth declined between 2009 and 2010. The decline can be explained by the rise in unemployment levels and decreased disposable income leading. The factors forced many consumers to prepare their own tax returns (Edwards, 2013).
The tax preparation industry is facing increased competition from external players. A case in point is competition from the software publishing industry. Software for the preparation of tax, such as Intuit’s TurboTax, are widely accepted because they make electronic tax filing more accessible (Swingen et al., 2009).
Tax preparation offices have reacted to this threat. For example, they have stopped charging for some basic services. The offer attracts consumers who end up signing up for fee-based services. The services include state income-tax filing because most states have not adopted electronic tax filing (Dubin, Graetz, Udell & Wilde, 2007).
The tax preparation industry is highly seasonal. Demand for tax preparation peaks between January and April. While most small firms operate during this period only, large firms operate at a loss during the off-season (Slemrod, 2006).
The seasonal nature of tax preparation services, together with low barriers to entry, makes the industry an ideal field for entrepreneurs working on a part-time basis. The seasonal nature of the industry also results in relative decreased average wages for operators. Because most firms in the industry only operate during the peak season, the average industry wage is set at about $12,660 as of 2013 (Edwards, 2013).
Though the recent decline in demand for tax preparation services has resulted in pricing competition, tax preparation firms, historically, increase prices of tax preparation services each year (Swingen et al., 2009).
However, due to the threats arising from increased use of computer software by individuals seeking to file their own taxes, basic tax preparation services are offered free of charge. The offers reduce profit margins. The tax preparation firms are forced to offer the services for free since numerous other free services exist. The firms, however, sell additional services for more complicated taxes to make money (Slemrod, 2006).
Many large tax preparation firms offer tax related financial products. An example of such a product is Refund Anticipation Loans (RALs). The product is offered by a partner lender based on an anticipated income tax refund. From the fees paid by the borrower, the lender and the tax preparation firm are able to generate revenue (Dubin et al., 2007).
Another product is Refund Anticipation Change (RACs). The product works by simply placing a customer’s tax return in a bank account which is linked to a prepaid credit card. Tax preparation firms are expected to increase the number of personalized products that software companies cannot compete with. Additionally, the firms are expected to increase the number of services they provide for free (Edwards, 2013).
IRS has formulated new regulations and changes to the tax regime. The tax preparation industry is most likely to benefit from at least one government regulatory framework. Such a regulation is the one requiring paid tax ‘preparers’ to have a Preparer Tax Identification Number (PTIN). The regulation came into effect during the 2011 tax season.
It reduces the number of players in the industry. The reduction reduces competition and increases revenue. In future, things will change with regards to PTIN. For example, practitioners in this industry will have to meet a given threshold to be certified. The requirement will further limit the number of firms operating in the industry, leading to a growth in the industry (Edwards, 2013).
Additional regulations need to be formulated by the federal government for firms that offer electronic filing services. One of the focus areas should be the advertising standards, which the tax electronic filing firms must adhere to. In addition, firms providing electronic filing services should be required to provide filing information to the taxpayer.
The government has formulated additional rules regarding electronic filing. Recently, the IRS announced that tax preparers with 11 or more trust or individual tax returns will be required to file returns using IRS electronic filing system (Edwards, 2013).
The cost structure of firms operating in the tax preparation industry varies based on a number of factors. Firms operating a franchise incur fees for royalties and marketing. Such fees are not incurred by small firms. Due to the seasonal nature of the tax preparation industry, large firms that continue operating during the off season incur additional costs not incurred by small firms that close down during this period. As a result, the cost structures of large firms differ significantly from those of small firms (Dubin et al., 2007).
The concept of critical success factors
The concept of critical success factors has a long history. The history is traced back to 1961. It was proposed by Ronald Daniels to address some issues in corporate management. Daniel used the concept of critical success factors to identify information that is critical to successfully perform managerial duties (Daniels, 1961).
According to this scholar, the information systems of a given organization should have a specific goal. The goal is to achieve the success factors. Identifying the success factors should be carried out carefully to enhance the progress of the company (Daniels, 1961).
Rockart (1979) further developed the concept by introducing four primary sources of critical success factors. The first is the structure of the specific industry. The second is environmental and temporal factors. The third is position and location in the industry. The last factor is competitive strategy.
The concept helps the management to develop the appropriate strategies to run the firm. In addition, it helps in identifying problems that may hinder the success of the organization. According to Dickinson, Ferguson and Sircar (1984), critical success factors can be defined from a specific perspective. They are regarded as any circumstances, events, activities, or conditions that, because of their importance, require special attention from the firm. The factors may be internal or external.
There are various advantages associated with critical success factors. They include comprehensiveness, operational value, and flexibility. In another study involving small businesses, Dickinson proposed that identification of critical success factors may be useful at various levels.
The first level involves evaluation of the chances for success with regards to a new firm. The second is the planning process of a firm’s opportunities. The third is the effective implementation of a firm’s planned activities. In their case studies, Boynton, Shank, and Zmud (1985) attributed the success of the concept of critical success factors to two of its advantages. First, the concept is widely recognized and accepted among top level management. Secondly, it enhances the planning process.
Boynton et al. (1985) conducted a study aimed at analyzing the dependence of critical success factors on a firm’s hierarchical nature. The study also looked at the level at which strategic management decisions are made. The study distinguished between individual, sub-organizational, corporate, and industry success factors. One can assume that business success is the achievement of the pre-set goals and mission.
With such an assumption, it is clear that critical success factors are very important. They help the firm to achieve its goals and objectives. The achievement of the goals and objectives set by an organization is informed by a number of factors. On their part, the determining factors are influenced by others. The observation gives rise to a form of dependency arrangement unique to a given organization or industry.
Dickinson et al. (1984) distinguish between internal and external critical success factors. For example, the scholars argue that the former are affected by the internal dynamics of the firm. They include structures, people, products, and processes. The factors are an indication of the competencies and capabilities of a given organization. They determine the firm’s competitive advantage. External critical success factors, on their part, are different from the first set of factors. They are informed by the firm’s external dynamics.
According to Rockart (1979), it is more difficult to control external critical factors than internal ones. However, external success factors may be measured and controlled to some degree. Dickinson et al. (1984) classified critical success factors into two main categories. The first is perceived or actual (Dickinson et al., 1984) group of determinants. The second is ‘conjunctive or compensatory determinants (Dickinson et al., 1984).
The critical success perspective helps in defining tasks. Such a definition can in turn help in task selection from the numerous duties that a manager is required to perform daily. The definition sets priorities to enable the manager to concentrate on the core activities. Consequently, a group of managers may identify their firm’s critical success factors. In addition, organizations operating within the same industry may define the sector’s critical success factors (Boynton et al., 1985).
Boynton et al. (1985) provides an analysis of the application of critical success factors in an American high-tech engineering company. The factors were raised and discussed in a meeting. Participants in the meeting were asked to list a number of factors that they thought were critical to the success of a firm. It emerged that most of the factors mentioned by the participants were similar. The managers expressed the desire to delegate some of their duties.
Some of the delegated activities interfered with the performance of top management team if not clearly defined. The perspective clearly emphasizes on the significance of the perception of critical success factors. After some time, the management should come together to analyze and consolidate differences between individual perceptions of the significance of critical success factors (Caralli et al., 2008).
According to Rockart and Bullen (1981), critical success factors of a particular industry provide a firm with the opportunity to achieve competitive advantage. A firm must establish the various critical success factors in the sector within which they are operating. Mapping out these dynamics helps the firm to attain and sustain a competitive edge. For any firm to survive and succeed in a particular market, it must meet two conditions.
First, the company must offer a product or service that is in line with the market demand. Secondly, the company must be able to withstand competition in the market. The identification of critical success factors within a particular industry, therefore, begins with two critical questions. The first question addresses the issue of what the consumers want. The second question involves the issue of how the firm can survive competition.
Research Questions and Hypothesis
Overview
The current study helps in identifying a number of critical success factors in the tax services industry. The dynamics identified help to establish and sustain a competitive edge in the tax preparation industry. The objectives of the study were achieved by reviewing how different firms review success dynamics differently. The study focused on highly successful and unsuccessful tax preparation firms in Tampa, Florida.
Hypothesis statement
Different firms in the tax preparation industry perceive success dynamics differently. The differences are significant between the successful and unsuccessful tax preparation firms in Tampa, Florida.
Research questions
The research questions are restated below:
- What makes some tax offices in Tampa more successful than others?
- How do strategic alternatives and implementation of the correct strategy inform the success of tax offices in Tampa?
- How can a tax office in Tampa succeed in the industry?
Research Methodology
The current research study analyzed information on the tax preparation industry and the fragmentation of the firms in this sector. The study focused on the firms operating in Tampa, Florida. The study focused on the correlation between critical success factors and the success of tax preparation offices in Tampa. To identify critical success factors in the tax preparation industry, the researcher began with a definition of the scope of the industry.
Individuals are required to file a tax return if their income is above a certain threshold. Income return depends on a number of factors. They include age of the individual, type of income, and the filing status of the person. Many taxpayers hire the services of experts to file their tax returns. Consumers seek assistance from the tax preparers because they make a necessary task simple (Long & Caudill, 2008).
The researcher made use of secondary data in conducting this study. To this end, a critical review of literature existing in this field was conducted. In addition, information on the firms already existing in the industry was analyzed. Information was accessed from the school’s library and other public resources, such as online databases.
The researcher made use of secondary sources of information for a number of reasons. First, information about tax preparation firms was readily available from the libraries accessed. Secondly, the researcher was unable to collect primary data due to time constraints. As such, the researcher was unable to conduct interviews or administer questionnaires. According to the report by IBISWorld, there are over one hundred tax preparation offices in Tampa, Florida.
There are over 100 tax preparation firms in Tampa. However, there is no specific data on the operations of tax preparation offices in Tampa. As a result, the research population was identified based on a number of characteristics. For an office to qualify as a tax preparation entity, it must primarily provide consumer tax services, including electronic filing and tax preparation.
Secondly, the primary services of the office must be generating revenue. The selection criterion was very helpful in identifying the borders of the study. It helped in identifying offices that were directly related to the provision of consumer tax services. 110 companies were selected using the criteria above.
Findings
The recent economic meltdown led to, among others, a rise in levels of unemployment and reduced household income. As a result, demand for tax preparation services decreased significantly between 2009 and 2010.
The reason for this is because fewer individuals attained the income threshold that requires tax filing. The reduced income, in turn, slowed the growth of the tax preparation industry over a period of five years ending in 2013. The industry’s growth has also been affected by the inability of some firms to offer refund anticipation loans.
The tax preparation offices in Tampa are highly competitive in terms of price and quality of services rendered. This is due to the large number of tax preparation offices operating in the region (Edwards, 2013). Based on reports from IBISWorld (and cited in Edwards, 2013), it is revealed that the tax preparation service offices in Tampa are highly fragmented. Majority of the operators in Tampa are small firms.
According to IBISWorld, about 85.1% of offices operating in Tampa’s tax preparation industry are small firms. Furthermore, more than 80% of the offices have between one employee and ten employees.
Most small scale offices offer their services on a part-time basis because of the seasonal nature of tax preparation services. The offices mainly rely on reputation to market themselves. In addition, they do not charge a lot for their services. As a result, the offices in Tampa account for only 20.0% of the total revenue generated in the industry (Edwards, 2013).
Vasconcellos et al. (1989) helped the researcher identify a number of critical success factors in the tax preparation industry. Some of the factors identified by this researcher include experienced work force and a loyal customer base. Other factors included reputation and reliability of the firm as far as the clients are concerned.
The introduction of new and innovative services, as well as aggressive sourcing for customers, is the other success factors. According to Edwards (2013), critical success factors in the tax preparation industry are identified with the help of a structured strategy. According to the scholar, the factors are identified as a result of generalization of answers from two questions. The questions touch on consumer preferences and strategies used by the firm to survive competition.
Dickinson et al. (1984) conducted studies on the basis of the success factors identified above. The first part of the study aimed at investigating the significance of the listed critical success factors on a ten-point scale. A scale of one stood for ‘totally irrelevant’ while a scale of ten stood for ‘extremely significant’.
The second part of the study was developed to evaluate the significance of critical success factors to the success of the business over its competitors. The last part of the study looked into the nature of the firm. It critically assessed the success of the entity.
Analysis and Results
Auruskeviciene, Salciuviene, Kazlauskaite, and Trifanovas (2006) developed a model to explain the perceived significance of the critical success factors and individual importance of each of them. The critical success factors are ranked according to their perceived significance.
Reputation and reliability were regarded highly by a large percentage of the participants in the study. The factor was ranked 9.36. The perceived significance of the other factors was also recorded. According to the scholars, experienced work force and a loyal customer base followed at 9.16 and 9.04, respectively. The development of new products was fourth at 7.76. Aggressive sourcing for clients came last with a score of 7.52. The findings are indicated in the figure below:
Auruskeviciene et al. (2006) carried out their research to identify how different firms regarded the issue of success. They compared the opinions of employees in successful and unsuccessful firms.
The analysis conducted in their study is very important. It helps identify determinants of a firm’s competitive edge in the industry. The success of a firm is determined systemically using specified parameters. Such parameters include, among others, the organization’s profit margins. Auruskeviciene and colleagues conducted this analysis and made the findings in the table below:
Table 1. Criteria to determine the success of a firm.
Source: Auruskeviciene et al. (2006)
There are differences between firms that succeed in a given industry and those that do not make it. First, the differences are seen in the launch of new products (+3.29). The second factor that varies involved experienced work force (+1.29). Compared to unsuccessful firms, successful firms attach more importance to new service and product development.
Reputation and reliability pertains to credibility among consumers due to recognition. Firms operating franchises and a high number of branch offices can positively impact on the public’s perceptions of a service provider (Swingen et al., 2009). In addition, the firms spend a lot to advertise compared to small firms.
Through rigorous advertisements, a firm can increase its exposure in the market, building a brand and a reputation easily. In turn, brand and reputation translates to success for the firm. Munro and Wheeler (1980) support this assertion. They argue that it is the most significant critical success factor in the tax preparation industry.
According to Auruskeviciene et al. (2006), experienced workforce is ranked the second most significant critical success factor in the industry. To be the best tax preparation firm in Tampa, a firm requires experienced tax preparers. The reason is that the preparation process involves completion of large volumes of work.
The employees in the firm are generally required to have knowledge on accounting and tax law. Furthermore, the employees require specialized knowledge and skills. They should always keep track of legislative changes and decisions made by the IRS. They should pay attention to changes that impact on tax filing (Swingen et al., 2009).
A loyal customer base was also identified as a significant critical success factor. Retaining customers in the tax preparation industry is negatively affected by increased rates of unemployment and unfriendly regulations in the tax preparation sector (Dubin et al., 2007). Changes in employment levels affect the customer base. A decrease in employment levels reduces the number of individuals required to file tax returns.
The federal government is working towards the simplification of the tax filing system. The government will make it easier for individuals to file their own tax return. The development will reduce demand for tax preparers because most individuals will be able to file their own returns. As a strategy of retaining their customer base, most successful firms in Tampa have started to offer basic tax preparation services for free (Swingen et al., 2009).
Caralli et al. (2008) identifies the development of new services and aggressive sourcing for new clients as other critical success factors in an industry. There are various services offered by the tax preparation firms. The services depend on how complicated an individual tax return is.
Most firms offer basic services for free due to the fact that most taxpayers can access electronic filing services for free. Although this has led to decreased revenues, it has also promoted the cross-selling of financial service products. The financial service products include refund anticipation loans and refund anticipation checks. Though these services are provided by a partner lender, the revenue generated through borrowers’ fees is split between the lender and the tax preparation firm (Swingen et al., 2009).
Conclusion
Evaluation of Analysis and Problem Solution
The literature review in this study goes a long way in meeting the objectives of the study. It helps determine the critical success factors in the tax preparation industry. The review also helps understand competition and other dynamics in the industry.
The study carried out demonstrates the correlation between a firm’s success and profitability and the fit between its strengths and the critical success factors in the tax preparation industry. Furthermore, the study shows that different firms tend to identify different critical success factors. In most cases, the firms combine factors that help them survive competition with those that guarantee the achievement of a unique competitive position.
The information generated helps in making the deduction that critical success factors identified in the tax preparation industry are strategic necessities. Furthermore, the relative significance of critical success factors applies to all firms in the industry (Dubin et al., 2007). Becoming the best tax preparation firm in Tampa depends on strategic implementation of these critical success factors.
The researcher compared the significance of critical success factors between firms classified as successful and firms classified as unsuccessful. The study indicated that the strength and importance of strategies adopted by organizations vary. One of the success factors that showed significant variations between the firms as far as ranking is concerned include strategic strengths (Vasconcellos et al., 1989).
The revealed differences tell a lot about players in this sector. For example, it appears that some firms in the tax preparation industry have failed to identify and take advantage of mechanisms relevant to their sector. What this means is that these firms do not attach significance to these critical success factors.
Research Limitations
There are several limitations associated with the current study. For example, there was lack of adequate data to conduct statistical analysis. It is recommended that future researchers in this field should collect more data (especially primary data) to calculate the statistical significance of the two ‘differences’ mentioned earlier.
Recommendations for the Future
Further conclusions can be made from the findings of this study. For example, there are various strategic necessities in this industry. They include having a loyal customer base, as well as reputation and reliability. Strategic strengths include development of new services and an experienced work force.
Managerial Implications
The current study has implications in the managerial field. Analysis of information in the tax preparation industry shows that firms in the sector vary. For example, they regard success factors variously. Firms may lack financial resources to carry out independent strategic analysis of the market.
However, the firms are encouraged to use the critical success factor concept as a means of strategic analysis. The strategy allows for efficient use of resources and skills. The method can be used both at the industry level and at the firm’s level (Auruskeviciene et al., 2006).
Critical success factors identify key areas of performance that are crucial to a tax preparation firm. The factors help the firm to accomplish its strategy, making it the best in the industry. Management in most tax preparation firms identify and highlight these critical factors. They take them into consideration when setting organizational goals and objectives. To be the best tax preparation firm, the management must sustain positive performance in critical success areas.
References
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Boynton, A., Shank, M., & Zmud, R. (1985). Critical success factor analysis as a methodology form MIS planning. MIS Quarterly, 9(2), 121-30.
Caralli, R., Stevens, J., Willke, B., & Wilson, W. (2008). The critical success factor method: Establishing a foundation for enterprise security management. Technical report, 28(2), 234-354.
Daniels, D. R. (1961). Management information crisis. Harvard Business Review, 39(5), 111-121.
Dickinson, R., Ferguson, C., & Sircar, S. (1984). Critical success factors and small business. American Journal of Small Business, 8(3), 49-58.
Dubin, J., Graetz, M., Udell, M., & Wilde, L. (2007). The demand for tax return preparation services. The review of economics and statistics, 75(5), 75-82.
Edwards, J. (2013). IBISWorld industry report 54121d: Tax preparation services in the US. Web.
Long, J. E., & Caudill, S. B. (2008). The usage and benefits of paid tax return preparation. National Tax Journal, 40(9), 35-46.
Maddala, G. S. (1988). Introduction to econometrics. New York: McGraw-Hill.
Munro, M., & Wheeler, B. (1980). Planning, critical success factors and management information requirements. MIS Quarterly, 4(4), 27-39.
Rockart, J. F. (1979). Chief executives define their own data needs. Harvard Business Review, 57(2), 81-94.
Rockart, J., & Bullen, C. (1981). A primer on critical success factors. Cambridge: Massachusetts Institute of Technology.
Slemrod, J. (2006). The return to tax simplification: An econometric analysis. Public Finance Quarterly, 56(7), 23-47.
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