Abstract In this study we investigate the relation between educational background and professional performance in tax accounting. We analyze educational and performance data from personnel files of tax staff employees .from six regional offices of international accounting firms. Our sample is separated into two groups; a bachelor's degree only group and a master's degree group. The personnel data provided by the accounting firms includes annual performance evaluations and promotion rates. In general, we find significant differences between the two groups with respect to both performance measures. Additionally, tax staff with graduate tax education generally outperformed those having only a baccalaureate degree. The results are consistent with prior research suggesting that post-baccalaureate education is positively correlated with higher professional performance.
Siegel et al. (Tue,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: