08832323.2015.1034065
Journal of Education for Business
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
Income Tax Preparation Assistance Service
Learning Program: A Multidimensional
Assessment
Richard Aldridge, Richard A. Callahan, Yining Chen & Stacy R. Wade
To cite this article: Richard Aldridge, Richard A. Callahan, Yining Chen & Stacy R. Wade (2015)
Income Tax Preparation Assistance Service Learning Program: A Multidimensional Assessment,
Journal of Education for Business, 90:6, 287-295, DOI: 10.1080/08832323.2015.1034065
To link to this article: http://dx.doi.org/10.1080/08832323.2015.1034065
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Date: 11 January 2016, At: 19:34
JOURNAL OF EDUCATION FOR BUSINESS, 90: 287–295, 2015
C Taylor & Francis Group, LLC
Copyright
ISSN: 0883-2323 print / 1940-3356 online
DOI: 10.1080/08832323.2015.1034065
Income Tax Preparation Assistance Service Learning
Program: A Multidimensional Assessment
Richard Aldridge, Richard A. Callahan, Yining Chen, and Stacy R. Wade
Downloaded by [Universitas Maritim Raja Ali Haji] at 19:34 11 January 2016
Western Kentucky University, Bowling Green, Kentucky, USA
The authors present a multidimensional assessment of the outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. They measure the perceived
proximate benefits at the delivery of the service program, the actual learning outcome benefits prior to graduation, and the perceived long-term benefits from a postgraduation alumni
survey. Overall, service receivers, service providers, and alumni value their experience and
participation in the ITPA program. Assessment of learning outcomes indicates significant
increases in participants’ perceived knowledge application, problem-solving, and communication skills. Moreover, the assessed actual learning outcome (i.e., knowledge of individual
taxation topics) is notably higher among students participating in the ITPA program than it is
for nonparticipating students.
Keywords: business education, income tax assistance program, program assessment, service
learning, VITA
Service learning is a pedagogy that combines classroom instruction with community service, aiming to provide students
with experience that will reinforce curriculum; improve interpersonal, problem-solving, critical thinking, and writing
skills; and connect students to the needs of the community
(Gallagher, 2007). Prior research provides evidence that service learning experience positively affects students’ learning
and application of specific concepts (Zamora, 2012). Alongside practical skills enhancement, service learning builds up
students’ sense of community service, personal responsibility, and civic engagement as well. While service learning has
often been incorporated into medical or legal programs of
study, this type of active learning has not been widespread
in disciplines within the business curriculum, and little has
been written about service learning in academic accounting
(Rama, Ravenscroft, Wolcott, & Zlotkowski, 2000). Though
there have been more service learning studies in business
disciplines since the calling of Rama et al., and some have
looked into the Volunteer Income Tax Assistance (VITA)
programs (e.g., Christensen, 2010; Clovery & Oladipo, 2008;
Drougas & Harrington, 2011; Purcell, 2009), more is research
Correspondence should be addressed to Yining Chen, Western Kentucky
University, Department of Accounting, 1906 College Heights Boulevard,
Bowling Green, KY 42101-1061, USA. E-mail: yining.chen@wku.edu
Color versions of one or more figures in this article are available online
at www.tandfonline.com/vjeb.
essential to build an academic argument regarding the merits
of service learning programs in business education.
Support for service learning integration continues to increase as institutions respond to greater community requests
to assist in the solving of complex societal problems. Along
with this increased support is the calling for the administrators and faculty, who are responsible for implementing this unique pedagogical approach to student learning,
to measure outcome and effectiveness of the program as
well as discipline-specific student experiences. Crowe (2003)
pointed out that “institutions of higher education require, now
more than ever, that administrators and faculty provide reliable data on student-learning outcomes directly related to
service learning initiatives” (p. 110).
This study presents a multidimensional assessment of the
outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. We measure not only
the perceived proximate benefits to service receivers and service providers during the delivery of the service program,
but also the perceived long-term benefits among accounting
graduates who participated in the program. In terms of learning outcomes, we assess the effectiveness of the ITPA program in improving students’ perceived practical skills, interpersonal skills, citizenship, personal responsibility, problem
solving, and school pride. Moreover, we assess the effectiveness of ITPA in enhancing students’ actual learning of the
personal income tax topics.
288
R. ALDRIDGE ET AL.
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BENEFITS OF SERVICE LEARNING
Service learning projects can provide a triple-win scenario:
(a) the students receive an enriched learning experience in
terms of civic engagement and social responsibility, application of skills, and professional development (Flannery &
Pragman, 2008); (b) the constituents served have access to
services that are needed but typically expensive to acquire
(Ayers et al., 2010); and (c) the universities develop student loyalty and university–community partnership (Hervani
& Helms, 2004; Kenworthy-U’ren, 2008). Learning objectives typically achieved by service learning events include:
practical application of course concepts, enhanced knowledge of course subjects, commitment to support community, motivation to partake in volunteerism, and the opportunity to participate in an internship (Levitt & Schriehans,
2010). Through service learning experience, students often gain an increased level of the sense of social responsibility as well as ethical and moral behavior (Poon, Chan,
& Zhou, 2011; Rama et al., 2000). Benefits in the student personal level in terms of student satisfaction, student perceptions of ability, self-confidence in chosen careers,
and desire to perform on complex tasks (Rose, Rose, &
Norman, 2005) can also result from service learning experience. Overall, service learning has a positive effect on
participating students in their understanding of social issues,
personal insight, and cognitive development (Yorio & Ye,
2012).
The many benefits of service learning programs, nevertheless, cannot be achieved without the successful planning,
design, development, and implementation of the programs.
Gujarathi and McQuade (2002) identified five steps necessary for a successful service learning initiation: (a) promoting
institutional and individual conviction for the value of community service, (b) forming alliances with community or social agencies, (c) authenticating the pedagogical legitimacy
of service learning, (d) substantiating the benefits of service
learning among faculty and students, and (e) selecting or
designing appropriate assignments. They stressed that winning over the faculty members’ disposition to implement service learning is the critical success factor. Klink and Athaide
(2004), likewise, identified critical success factors of service learning programs. They stated that a successful service
learning program is characterized by (a) careful screening of
suitable social agencies to partner with; (b) effective communication of the expectations of social agencies, faculty
members, and students; and (c) an optional rather than compulsory format.
Though prior literature has shown evidence that service
learning offers many benefits, prior studies were inconclusive about whether student learning outcomes can be increased by service learning programs (Warren, 2012). Several researchers have attempted to provide evidence that
service learning leads to increased student learning. For
instance, Kendrick (1996) compared service learning and
non–service learning students in an introduction to sociology course and found that service learning students performed slightly better than non–service learning students
on their quizzes and essay questions. On the other hand,
Moely, McFarland, Miron, Mercer, and Ilustre (2002) compared service learning and non–service learning students and
found that service learning students reported a slight decrease in learning about the academic field over the course
of the semester, although it was not as large as the decrease
shown by students not participating in service learning. Poon
et al. (2011), found that “students have an increased level
of sense of social responsibility as well as ethical and moral
behavior after the participation in service learning projects.
Nevertheless, no significant difference is found for practical learning outcomes between the pre-test and post-test”
(p. 185).
RESEARCH OBJECTIVE AND HYPOTHESIS
This study aims to examine the effectiveness and benefits of
an ITPA service learning program to both service receivers
and service providers. The long-term benefits to accounting graduates who had participated in the ITPA program are
also examined. Moreover, we measure the type and extent of
practical learning outcomes affected by the ITPA program.
Following Christensen et al. (2010), we evaluate whether
ITPA participation has positive effects on the development
of students’ confidence in their (a) practical skills, (b) interpersonal skills, (c) citizenship and social responsibility, (d)
personal responsibility, (e) problem-solving skills, and (f)
school pride. These learning outcomes, explained in Figure 1,
align with the core accounting competencies identified in the
American Institute of Certified Public Accountants (AICPA)
Core Competency Framework (AICPA, 1999) and Pathways
Commission Report (Pathways Commission, 2012). Specific
research hypotheses are the following:
Hypothesis 1 (H1): Service receivers perceive the ITPA service received as satisfactory and valuable.
H2: Service providers perceive their ITPA experience to be
worthwhile and satisfactory.
H3: Accounting alumni value their experience and participation in the ITPA program.
H4: Students, through ITPA participation, increase their level
of confidence in learning outcomes such as (a) practical
skills, (b) interpersonal skills, (c) citizenship and social
responsibility, (d) personal responsibility, (e) problemsolving skills, and (f) school pride.
H5: Students participating in ITPA program demonstrate superior actual learning outcomes (i.e., knowledge in individual taxation subjects) compared to nonparticipating
students.
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ITPA SERVICE LEARNING PROGRAM
FIGURE 1
THE ITPA PROGRAM AT WESTERN
KENTUCKY UNIVERSITY
As an effort to improve accounting education to meet the
high standards set by potential employers in the accounting profession, Clovey and Oladipo (2008) argued that the
VITA program provides another vehicle through which essential skills can be acquired by college students. The VITA
program is an initiative of IRS to provide free taxpayer assistance to those who could not afford a paid preparer. While
VITA volunteers are not tax experts, they receive training
specifically geared toward the type of client they would be
assisting. They do not sign the tax returns and are protected
from legal liability by the Volunteer Protection Act of 1997
(Doyle, Matt, & Owens, 2005).
Many universities involve accounting students in VITA
or similar service learning programs assisting low-income
289
Learning outcomes.
community members filing tax returns. “If a VITA program
is structured with clear-cut aims and objectives, it can play
a more important role in the professional preparation of future qualified accountants than it traditionally has” (Clovey
& Oladipo, 2008, p. 60). Christensen, Schmidt, and Wisner
(2010) evaluated learning outcomes from students that participated in VITA programs of eight U.S. universities. Their
results show that participating students were more confident
in their practical skills, citizenship skills, and personal responsibility compared to students who did not participate.
They also had a stronger sense of school pride and more
confidence in their interpersonal skills.
In light of the dynamic and rich benefits of service learning and the calling for VITA programs as a part of accounting
curriculum, the accounting department of Western Kentucky
University initiated an ITPA service learning program providing tax return services to campus community. The number
290
R. ALDRIDGE ET AL.
TABLE 1
Service Provided
Tax season
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2013
2014
Service hours
Tax returns
168
168
157
160
of service hours provided and tax returns prepared for in the
2013 and 2014 tax seasons are listed in Table 1.
The ITPA program operates two nights a week for a total of five to six weeks from the middle of February to
late March. For example, the 2014 operation had ten 3-hr
(5–8 pm) sessions involving a total of 168 actual student service hours along with 40 hr of supervisor work, preseason
preparation time, and the time put in by the department office assistant, graduate assistants, and departmental student
workers. At least five student workers worked through each
session preparing tax returns. In each session, a Beta Alpha
Psi member would serve as a greeter to greet the students
as they come in, sign them up, bring in the new student
client when a preparer finishes a return, and conduct the user
satisfaction survey after the completion of the service. The
supervising faculty takes care of each day’s setup, supervision of student workers, review of each tax return, and closing
everything down after the student workers have left.
The majority of the service receivers are undergraduate
students with an exception of a few members of university
staff. The approximate time required for one tax return is
1 hr of work by a student worker. The 1 hr includes the
time to input the information, to ask necessary questions, to
review the return, and to electronically submit the return. The
Freedom Edition of Turbotax is used to file the returns (Intuit,
2015). The Freedom Edition prepares federal tax returns and
many state tax returns for free for taxpayers who have an
adjusted gross income of $30,000 or less, are on active duty
in the military, or qualify for the earned income credit.
FIGURE 2
The service providers are the students enrolled in the second undergraduate taxation course, federal tax and business
entities, offered by the accounting department of Western
Kentucky University. The course is offered every semester
as an elective course usually taken by accounting seniors with
an average enrollment of 25. Students enrolled in the spring
semesters provide 6–10 hr of ITPA services in multiple sessions as a required project, which counts for 2% of their
grade. Through the ITPA participation, students not only obtain practical experience in preparing tax returns, but also
learn how to work and interact with their student or campus
community clients. Survey results indicate that they genuinely enjoy helping and interacting with their clients; and
those individuals who receive services report that they value
the service provided to them. Overall, the service learning
program exemplifies a win/win situation for both the student
preparers and the clients.
RESULTS
Benefits to Service Receivers/Users
To assess the level of benefits that the ITPA provides to service receivers, a five-question user satisfaction survey was
administered, of which 226 usable copies were collected,
102 and 124 from the 2013 and 2014 tax seasons, respectively. Among the 226 service receivers, 127 (56%) were the
first-time users of the ITPA service. The numbers of women
and men were 138 and 88, respectively. The majority of the
service receivers were undergraduate students at the age of
20 years old.
To measure the service receivers’ level of satisfaction, we
asked them to answer the following questions using a 7-point
Likert-type scale of ranging from 1 (strongly disagree) to 7
(strongly agree). The means of their response along with the
five survey questions are listed in Figure 2. On the whole, the
high mean scores (ranging from 6.75 to 6.83) afford strong
Service receivers satisfaction.
ITPA SERVICE LEARNING PROGRAM
support to H1 that service receivers of the ITPA program
are satisfied and consider the service they received valuable.
Moreover, the high level of satisfaction is consistently observed across service receivers of both service years.
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Benefits to Service Providers
Forty seven students participated in the ITPA program as
service providers, twenty four in the tax season of 2013 and
twenty three in 2014. They do not include the greeters served
in the service sessions. To measure the service providers’ experience and satisfaction level, we asked them to answer six
survey questions using the same 7-point Likert-type scale.
The means of their response along with the six survey questions are listed in Figure 3. Overall, the participating students
conveyed a high level (M = 6.31, SD = 0.85) of satisfaction
with their ITPA experience. They considered helping people
via the ITPA program as being worthwhile to them personally at a 5.82 level, and would participate in the program
again should the opportunity arise at a 5.47 level. The sense
of contributing to the community resulting from the participation in the ITPA program was at a 5.36 level, and their
willingness to recommend others to participate in the program or to have their taxes prepared by the ITPA program
was fairly high, at 6.02 on the 7-point scale. These positive
results provide support to H2 that service providers consider
their ITPA experience worthwhile and satisfactory.
Long-Term Benefits to Accounting Graduates
To assess the long-term benefits of ITPA program, we asked
the following questions in the alumni survey to the accounting graduates who had participated in the ITPA program:
How would you rate the value of your participation in the
Income Tax Preparation Assistance Program in terms of (1)
FIGURE 3
291
your educational experiences in the accounting program and
(2) gaining skills useful to you in your career?
The alumni opinion survey is administered to accounting
alumni on the anniversaries of their graduation. We believe
meaningful feedback can be obtained from surveying graduates after they have become established in their careers. They
may have a refined evaluation in the value of their ITPA experiences and the benefits of the ITPA program. A 4-point
Likert-type scale ranging from 1 (poor) to 4 (excellent) was
used to measure the response. Although the 2012 Alumni
Opinion Survey only had two respondents who had participated in the ITPA, their average response rating to both survey questions was 3.5. In the 2013 survey, there were eleven
respondents who had participated in the ITPA, and their average responses to the two questions were 3.27 and 3.36,
respectively. These results substantiate the value of the ITPA
program in enhancing students’ educational experiences as
well as their professional careers. They furthermore provide
support to H3 that accounting alumni value their experience
and participation in the ITPA program.
Benefits in Perceived Learning Outcome
In addition to measuring the general experience of those who
participated in the program as service providers, we also assess the effectiveness of the ITPA program in improving their
perceived practical skills, interpersonal skills, citizenship,
personal responsibility, problem solving, and school pride.
A survey, using a 7-point Likert-type scale ranging from 1
(not important or strongly disagree) to 7 (most important or
strongly agree), was developed based on the service learning benefit identified and validated by Eyler, Giles, Stenson,
and Gray (2001) and Christensen et al. (2010). The survey
was first pilot tested and then administered to the 24 and 23
service providers in the 2013 and 2014 tax seasons, respectively. Table 2 presents the items tested as well as the test
Service providers satisfaction.
292
R. ALDRIDGE ET AL.
TABLE 2
Service Provider Benefit (Learning Effectiveness) Assessment
Equality test
Pretest Posttest
M
M
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Assessment
t
p
df
Practical skills
Organization skills
Applying knowledge to the real world
Workplace skills
5.83
6.29
6.21
6.00
6.62
6.24
−0.67 .25 42
−1.74 .04∗ 43
−0.12 0.45 42
Interpersonal skills
Ability to work with others
Communication skills
Leadership skills
6.21
6.13
5.54
6.29
6.62
5.71
−0.29
−2.04
−0.61
.38 42
.02∗ 35
.27 39
Citizenship and social responsibility
Ability to make a difference in the community
Social responsibility and citizenship skills
Understanding cultural and racial differences
5.13
5.25
5.54
5.19
5.48
5.52
−0.21
−0.75
0.06
.42
.23
.48
38
40
38
Personal responsibility
Ability to assume personal responsibility
Social self-confidence
Gaining the trust of others
6.75
5.92
6.08
6.71
6.10
6.38
0.24
−1.02
−1.16
.40
.16
.13
43
36
41
Problem-solving skills
I have the ability to solve most problems even though initially no solution is apparent.
When faced with a novel situation, I have confidence that I can handle problems arisen.
When confronted with a problem, I am sure I can handle the situation.
I trust my ability to solve new and difficult problems.
When I make plans to solve a problem, I am certain that I can make them work.
Given enough time and effort, I believe that I can solve most problems that confront me.
5.38
5.46
5.71
5.50
5.71
6.17
5.76
6.00
5.86
5.90
6.00
6.33
−1.51
−1.75
−0.50
−1.30
−1.13
0.68
.07†
.04∗
.31
.10†
.13
.25
40
43
43
42
42
42
School pride
I feel I am a part of this college and university.
In my actions I like to feel that I am making some effort not just for myself, but for the college and university as well.
I am quite proud to be able to tell people that I am associated with this college/university.
To know that my own actions have made a contribution to the good of the college and university would please me.
5.50
4.83
5.54
5.83
5.33
5.00
5.43
5.76
0.52
−0.50
0.29
0.19
.30
.31
.39
.43
38
43
39
38
†p
= .1. ∗ p = .05.
results. The survey measures participating students’ perception toward their own skills in various prospects, and it was
administered once before the starting (pretest) and once after
the completion (posttest) of the ITPA program.
We use one-tailed t-test to examine the equality of learning
outcomes between pretest and posttest measures. The equality test results indicate significant improvement in students’
perceived learning outcomes in selective practical skills,
problem-solving skills, and interpersonal skills. Specifically,
students’ perceived practical skill in applying knowledge
to the real world increases significantly (p = .04) after the
ITPA exposure. Students also show significant improvement
(p < .10) in the following three problem-solving skills: (a)
the ability to solve most problems even though initially, no
solution is apparent; (b) the confidence to handle a novel
situation; and (c) the ability to solve new and difficult problems. In addition, students’ perceived communication skills
improves significantly (p = .02) from pretest to posttest measure. Significant improvement, however, was not found from
pretest to posttest for citizenship, personal responsibility, and
school pride constructs. These results indicate that while the
ITPA service learning program does not enhance students’
sense of personal responsibility and social responsibility, it
does contribute to their communication, problem-solving,
and knowledge application skills. H4 is, hence, partially
supported.
The results of this study align with a number of prior studies that show positive impacts of service learning on practical
academic outcomes. First of all, ITPA service learning takes
students from classroom settings where focused knowledge
and teaching materials are delivered to them into field-based
settings where application of knowledge is required in solving real-world complexities. Such settings and opportunities
bring about improvement in students’ competencies in applying tax knowledge. Results of the same type are sustained
by prior studies such as Christensen et al. (2010). Second,
students providing ITPA services are exposed to a wide range
of problems that require them to identify the relevant issues,
research authoritative sources, and analyze the scenario critically in getting the problems solved. Prior studies (e.g., Astin
& Sax, 1998; Eyler & Giles, 1999) reported similar results
that students in service learning classes with strong integra-
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ITPA SERVICE LEARNING PROGRAM
FIGURE 4
293
Learning objectives and sample test questions.
tion between academic learning and the service experience
improved their problem-solving skills. Last, but not least,
through ITPA services, students help a diverse set of community clients in filing tax returns where they will have to
meet with clients, discuss their cases with them, and communicate to them about the tax treatments and consequences.
The field-based ITPA learning requires students to communicate and work closely with clients to accomplish goals, which
contributes to the enhanced communication skills observed
through the process. Eyler and Giles (1999) reported similar
results that service learning significantly affected students’
interpersonal skills.
The results of this study, however, do not concur with Poon
et al.’s (2011) finding that students have an increased level
of sense of social responsibility as well as ethical and moral
behavior after the participation in service learning projects.
This inconsistency may be caused by the nature of the ITPA
program, which is different from typical service learning programs that emphasize community services. While most of the
service learning programs have a strong emphasis in delivering humanity care and social welfare, the ITPA program provides professional tax return services, which require the application of tax laws and the resolving of complex problems
and scenarios. The professional service characteristics and
294
R. ALDRIDGE ET AL.
TABLE 3
Statistics of Actual Learning Outcomes
Participating
Nonparticipating
Semester
enrolled
Sample
size
M
SD
Spring 2013
Spring 2014
19
23
82
80
17.64
21.67
Overall
42
81
19.73
Semester
enrolled
Sample
Size
M
SD
Fall 2012
Fall 2013
Fall 2014
Overall
6
13
11
30
60
52
62
57
28.28
27.74
20.89
25.04
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t(53) = 4.30
p = .00007
requirements of the ITPA program can have the propensity to
advance students’ knowledge application, problem-solving,
and communication skills, but may fall short in developing
students’ personal and social responsibilities. Another possible reason that the ITPA program does not increase students’
sense of social responsibility is that ITPA service providers
do not participate on a voluntary basis. The compulsory, as
opposed to optional, format may prompt students to consider their participation as fulfillment of course requirements
rather than personal or social responsibilities.
Benefits in Actual Learning Outcomes
In addition to the benefits in perceived learning outcomes,
we also measured the ITPA benefits in actual learning outcomes for those who participated in the program as service
providers. Providing that the discipline knowledge gained
through the ITPA ties to individual taxation, we measure the
learning outcomes in students’ knowledge of individual taxation subjects using a senior assessment test, which was given
to accounting seniors shortly before graduation. Specifically,
we measured the learning outcomes of participating students
and compared them to those of nonparticipating students.
We collected data from the senior assessment test across five
semesters from the fall of 2012 to the fall of 2014. Among
the exam takers, 42 enrolled in the second taxation course
in the spring of 2013 and 2014 and participated in the ITPA
program, while 30 took the same taxation course in the fall
of 2012, 2013, and 2014 and did not participate in the ITPA
program. To ensure comparability, the nonparticipating students are those students who took the same taxation course
from the same instructor with the only difference that they
did not participate in the ITPA program.
We compared the test results between the two groups using a two-tailed t-test. The learning objectives measured and
sample test questions are presented in Figure 4, while statistics and test results are presented in Table 3. The equality
test result indicates a significant difference, t(53) = 4.30,
p < .0001, in actual learning outcomes between the two
groups of students. Students participating in the ITPA program have better learning outcomes (i.e., knowledge in in-
dividual taxation subjects, than nonparticipating students).
This result provides support to Hypothesis 5 that students participating in the ITPA program demonstrate superior actual
learning outcomes compared to nonparticipating students.
There would likely be a richer learning experience if the
students were able to prepare more complex returns; however, our empirical evidence suggests that preparing even
basic returns does reinforce the concepts of gross income,
dependent status, and all the various rules that go along with
an individual’s claiming personal exemption versus being
claimed as a dependent, and the standard deduction rules.
While ideally we could require our students providing this
service project in the community with a more diverse client
base, what we have found is that even with exposure to simple tax returns using basic software and only covering a small
range of topics, learning and retention of these concepts is
increased.
CONCLUSION
Accounting programs are urged to provide meaningful professional interactions for students to develop professional
competencies (AICPA, 1999). This empirical study offers
accounting educators (a) a better understanding of the multidimensional value of service learning programs; (b) a potential model to assess their service learning programs; and
(c) positive evidence to support service learning in the accounting curriculum. With the successful ITPA experience,
accounting programs may expand the scope of tax-based service learning projects into other projects using tax issues as
the content platform (Purcell, 2009).
Contributing to the literature, this study empirically tests
the multidimensional benefits of service learning benefits of
an ITPA program. Our results indicate that ITPA students
actively participate in the learning process, which leads to
development of their problem-solving, knowledge application, and communication skills. Moreover, students, through
the active learning in the ITPA program, gain and retain
discipline knowledge in individual taxation. These positive
learning outcome benefits enrich students’ educational experience in the accounting program. The skills and knowledge
gained, furthermore, carry long-term benefits to their future
career in the accounting profession.
Future researchers can apply the multidimensional assessment proposed by this study to other income tax assistant
programs to test the generalizability of the results and conclusions presented. The multidimensional assessment can also
be applied to other service learning programs for administrators and faculty to provide reliable data on student learning outcomes directly related to service learning initiatives.
To further enrich the learning experience and augment the
value added to participating students, income tax assistance
programs can extend their services to a more diverse audience preparing tax returns beyond the low-income threshold.
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ITPA SERVICE LEARNING PROGRAM
Besides, to facilitate learning-based assessment and to better match the learning objectives of the subject matter, the
learning outcomes aimed by income tax assistance programs
can surpass the common core competencies such as interpersonal skills and problem-solving skills and progress into
tax-specific learning outcomes.
While having a close-to-real-world complex learning environment is an objective of a service learning program such
as ITPA, it creates a challenging task for students to provide
professional services to a diverse set of community members. Students’ experience in overcoming the stress of reality
may contribute to the increase in their perceived confidence
in practical and problem-solving skills. Though involvement
in this service learning activity may be time consuming and
seem to disrupt student learning, students are, in fact, better
equipped to enter into challenging situations that a complex
real world often brings about.
REFERENCES
American Institute of Certified Public Accountants (AICPA). (1999).
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ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
Income Tax Preparation Assistance Service
Learning Program: A Multidimensional
Assessment
Richard Aldridge, Richard A. Callahan, Yining Chen & Stacy R. Wade
To cite this article: Richard Aldridge, Richard A. Callahan, Yining Chen & Stacy R. Wade (2015)
Income Tax Preparation Assistance Service Learning Program: A Multidimensional Assessment,
Journal of Education for Business, 90:6, 287-295, DOI: 10.1080/08832323.2015.1034065
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Date: 11 January 2016, At: 19:34
JOURNAL OF EDUCATION FOR BUSINESS, 90: 287–295, 2015
C Taylor & Francis Group, LLC
Copyright
ISSN: 0883-2323 print / 1940-3356 online
DOI: 10.1080/08832323.2015.1034065
Income Tax Preparation Assistance Service Learning
Program: A Multidimensional Assessment
Richard Aldridge, Richard A. Callahan, Yining Chen, and Stacy R. Wade
Downloaded by [Universitas Maritim Raja Ali Haji] at 19:34 11 January 2016
Western Kentucky University, Bowling Green, Kentucky, USA
The authors present a multidimensional assessment of the outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. They measure the perceived
proximate benefits at the delivery of the service program, the actual learning outcome benefits prior to graduation, and the perceived long-term benefits from a postgraduation alumni
survey. Overall, service receivers, service providers, and alumni value their experience and
participation in the ITPA program. Assessment of learning outcomes indicates significant
increases in participants’ perceived knowledge application, problem-solving, and communication skills. Moreover, the assessed actual learning outcome (i.e., knowledge of individual
taxation topics) is notably higher among students participating in the ITPA program than it is
for nonparticipating students.
Keywords: business education, income tax assistance program, program assessment, service
learning, VITA
Service learning is a pedagogy that combines classroom instruction with community service, aiming to provide students
with experience that will reinforce curriculum; improve interpersonal, problem-solving, critical thinking, and writing
skills; and connect students to the needs of the community
(Gallagher, 2007). Prior research provides evidence that service learning experience positively affects students’ learning
and application of specific concepts (Zamora, 2012). Alongside practical skills enhancement, service learning builds up
students’ sense of community service, personal responsibility, and civic engagement as well. While service learning has
often been incorporated into medical or legal programs of
study, this type of active learning has not been widespread
in disciplines within the business curriculum, and little has
been written about service learning in academic accounting
(Rama, Ravenscroft, Wolcott, & Zlotkowski, 2000). Though
there have been more service learning studies in business
disciplines since the calling of Rama et al., and some have
looked into the Volunteer Income Tax Assistance (VITA)
programs (e.g., Christensen, 2010; Clovery & Oladipo, 2008;
Drougas & Harrington, 2011; Purcell, 2009), more is research
Correspondence should be addressed to Yining Chen, Western Kentucky
University, Department of Accounting, 1906 College Heights Boulevard,
Bowling Green, KY 42101-1061, USA. E-mail: yining.chen@wku.edu
Color versions of one or more figures in this article are available online
at www.tandfonline.com/vjeb.
essential to build an academic argument regarding the merits
of service learning programs in business education.
Support for service learning integration continues to increase as institutions respond to greater community requests
to assist in the solving of complex societal problems. Along
with this increased support is the calling for the administrators and faculty, who are responsible for implementing this unique pedagogical approach to student learning,
to measure outcome and effectiveness of the program as
well as discipline-specific student experiences. Crowe (2003)
pointed out that “institutions of higher education require, now
more than ever, that administrators and faculty provide reliable data on student-learning outcomes directly related to
service learning initiatives” (p. 110).
This study presents a multidimensional assessment of the
outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. We measure not only
the perceived proximate benefits to service receivers and service providers during the delivery of the service program,
but also the perceived long-term benefits among accounting
graduates who participated in the program. In terms of learning outcomes, we assess the effectiveness of the ITPA program in improving students’ perceived practical skills, interpersonal skills, citizenship, personal responsibility, problem
solving, and school pride. Moreover, we assess the effectiveness of ITPA in enhancing students’ actual learning of the
personal income tax topics.
288
R. ALDRIDGE ET AL.
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BENEFITS OF SERVICE LEARNING
Service learning projects can provide a triple-win scenario:
(a) the students receive an enriched learning experience in
terms of civic engagement and social responsibility, application of skills, and professional development (Flannery &
Pragman, 2008); (b) the constituents served have access to
services that are needed but typically expensive to acquire
(Ayers et al., 2010); and (c) the universities develop student loyalty and university–community partnership (Hervani
& Helms, 2004; Kenworthy-U’ren, 2008). Learning objectives typically achieved by service learning events include:
practical application of course concepts, enhanced knowledge of course subjects, commitment to support community, motivation to partake in volunteerism, and the opportunity to participate in an internship (Levitt & Schriehans,
2010). Through service learning experience, students often gain an increased level of the sense of social responsibility as well as ethical and moral behavior (Poon, Chan,
& Zhou, 2011; Rama et al., 2000). Benefits in the student personal level in terms of student satisfaction, student perceptions of ability, self-confidence in chosen careers,
and desire to perform on complex tasks (Rose, Rose, &
Norman, 2005) can also result from service learning experience. Overall, service learning has a positive effect on
participating students in their understanding of social issues,
personal insight, and cognitive development (Yorio & Ye,
2012).
The many benefits of service learning programs, nevertheless, cannot be achieved without the successful planning,
design, development, and implementation of the programs.
Gujarathi and McQuade (2002) identified five steps necessary for a successful service learning initiation: (a) promoting
institutional and individual conviction for the value of community service, (b) forming alliances with community or social agencies, (c) authenticating the pedagogical legitimacy
of service learning, (d) substantiating the benefits of service
learning among faculty and students, and (e) selecting or
designing appropriate assignments. They stressed that winning over the faculty members’ disposition to implement service learning is the critical success factor. Klink and Athaide
(2004), likewise, identified critical success factors of service learning programs. They stated that a successful service
learning program is characterized by (a) careful screening of
suitable social agencies to partner with; (b) effective communication of the expectations of social agencies, faculty
members, and students; and (c) an optional rather than compulsory format.
Though prior literature has shown evidence that service
learning offers many benefits, prior studies were inconclusive about whether student learning outcomes can be increased by service learning programs (Warren, 2012). Several researchers have attempted to provide evidence that
service learning leads to increased student learning. For
instance, Kendrick (1996) compared service learning and
non–service learning students in an introduction to sociology course and found that service learning students performed slightly better than non–service learning students
on their quizzes and essay questions. On the other hand,
Moely, McFarland, Miron, Mercer, and Ilustre (2002) compared service learning and non–service learning students and
found that service learning students reported a slight decrease in learning about the academic field over the course
of the semester, although it was not as large as the decrease
shown by students not participating in service learning. Poon
et al. (2011), found that “students have an increased level
of sense of social responsibility as well as ethical and moral
behavior after the participation in service learning projects.
Nevertheless, no significant difference is found for practical learning outcomes between the pre-test and post-test”
(p. 185).
RESEARCH OBJECTIVE AND HYPOTHESIS
This study aims to examine the effectiveness and benefits of
an ITPA service learning program to both service receivers
and service providers. The long-term benefits to accounting graduates who had participated in the ITPA program are
also examined. Moreover, we measure the type and extent of
practical learning outcomes affected by the ITPA program.
Following Christensen et al. (2010), we evaluate whether
ITPA participation has positive effects on the development
of students’ confidence in their (a) practical skills, (b) interpersonal skills, (c) citizenship and social responsibility, (d)
personal responsibility, (e) problem-solving skills, and (f)
school pride. These learning outcomes, explained in Figure 1,
align with the core accounting competencies identified in the
American Institute of Certified Public Accountants (AICPA)
Core Competency Framework (AICPA, 1999) and Pathways
Commission Report (Pathways Commission, 2012). Specific
research hypotheses are the following:
Hypothesis 1 (H1): Service receivers perceive the ITPA service received as satisfactory and valuable.
H2: Service providers perceive their ITPA experience to be
worthwhile and satisfactory.
H3: Accounting alumni value their experience and participation in the ITPA program.
H4: Students, through ITPA participation, increase their level
of confidence in learning outcomes such as (a) practical
skills, (b) interpersonal skills, (c) citizenship and social
responsibility, (d) personal responsibility, (e) problemsolving skills, and (f) school pride.
H5: Students participating in ITPA program demonstrate superior actual learning outcomes (i.e., knowledge in individual taxation subjects) compared to nonparticipating
students.
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ITPA SERVICE LEARNING PROGRAM
FIGURE 1
THE ITPA PROGRAM AT WESTERN
KENTUCKY UNIVERSITY
As an effort to improve accounting education to meet the
high standards set by potential employers in the accounting profession, Clovey and Oladipo (2008) argued that the
VITA program provides another vehicle through which essential skills can be acquired by college students. The VITA
program is an initiative of IRS to provide free taxpayer assistance to those who could not afford a paid preparer. While
VITA volunteers are not tax experts, they receive training
specifically geared toward the type of client they would be
assisting. They do not sign the tax returns and are protected
from legal liability by the Volunteer Protection Act of 1997
(Doyle, Matt, & Owens, 2005).
Many universities involve accounting students in VITA
or similar service learning programs assisting low-income
289
Learning outcomes.
community members filing tax returns. “If a VITA program
is structured with clear-cut aims and objectives, it can play
a more important role in the professional preparation of future qualified accountants than it traditionally has” (Clovey
& Oladipo, 2008, p. 60). Christensen, Schmidt, and Wisner
(2010) evaluated learning outcomes from students that participated in VITA programs of eight U.S. universities. Their
results show that participating students were more confident
in their practical skills, citizenship skills, and personal responsibility compared to students who did not participate.
They also had a stronger sense of school pride and more
confidence in their interpersonal skills.
In light of the dynamic and rich benefits of service learning and the calling for VITA programs as a part of accounting
curriculum, the accounting department of Western Kentucky
University initiated an ITPA service learning program providing tax return services to campus community. The number
290
R. ALDRIDGE ET AL.
TABLE 1
Service Provided
Tax season
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2013
2014
Service hours
Tax returns
168
168
157
160
of service hours provided and tax returns prepared for in the
2013 and 2014 tax seasons are listed in Table 1.
The ITPA program operates two nights a week for a total of five to six weeks from the middle of February to
late March. For example, the 2014 operation had ten 3-hr
(5–8 pm) sessions involving a total of 168 actual student service hours along with 40 hr of supervisor work, preseason
preparation time, and the time put in by the department office assistant, graduate assistants, and departmental student
workers. At least five student workers worked through each
session preparing tax returns. In each session, a Beta Alpha
Psi member would serve as a greeter to greet the students
as they come in, sign them up, bring in the new student
client when a preparer finishes a return, and conduct the user
satisfaction survey after the completion of the service. The
supervising faculty takes care of each day’s setup, supervision of student workers, review of each tax return, and closing
everything down after the student workers have left.
The majority of the service receivers are undergraduate
students with an exception of a few members of university
staff. The approximate time required for one tax return is
1 hr of work by a student worker. The 1 hr includes the
time to input the information, to ask necessary questions, to
review the return, and to electronically submit the return. The
Freedom Edition of Turbotax is used to file the returns (Intuit,
2015). The Freedom Edition prepares federal tax returns and
many state tax returns for free for taxpayers who have an
adjusted gross income of $30,000 or less, are on active duty
in the military, or qualify for the earned income credit.
FIGURE 2
The service providers are the students enrolled in the second undergraduate taxation course, federal tax and business
entities, offered by the accounting department of Western
Kentucky University. The course is offered every semester
as an elective course usually taken by accounting seniors with
an average enrollment of 25. Students enrolled in the spring
semesters provide 6–10 hr of ITPA services in multiple sessions as a required project, which counts for 2% of their
grade. Through the ITPA participation, students not only obtain practical experience in preparing tax returns, but also
learn how to work and interact with their student or campus
community clients. Survey results indicate that they genuinely enjoy helping and interacting with their clients; and
those individuals who receive services report that they value
the service provided to them. Overall, the service learning
program exemplifies a win/win situation for both the student
preparers and the clients.
RESULTS
Benefits to Service Receivers/Users
To assess the level of benefits that the ITPA provides to service receivers, a five-question user satisfaction survey was
administered, of which 226 usable copies were collected,
102 and 124 from the 2013 and 2014 tax seasons, respectively. Among the 226 service receivers, 127 (56%) were the
first-time users of the ITPA service. The numbers of women
and men were 138 and 88, respectively. The majority of the
service receivers were undergraduate students at the age of
20 years old.
To measure the service receivers’ level of satisfaction, we
asked them to answer the following questions using a 7-point
Likert-type scale of ranging from 1 (strongly disagree) to 7
(strongly agree). The means of their response along with the
five survey questions are listed in Figure 2. On the whole, the
high mean scores (ranging from 6.75 to 6.83) afford strong
Service receivers satisfaction.
ITPA SERVICE LEARNING PROGRAM
support to H1 that service receivers of the ITPA program
are satisfied and consider the service they received valuable.
Moreover, the high level of satisfaction is consistently observed across service receivers of both service years.
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Benefits to Service Providers
Forty seven students participated in the ITPA program as
service providers, twenty four in the tax season of 2013 and
twenty three in 2014. They do not include the greeters served
in the service sessions. To measure the service providers’ experience and satisfaction level, we asked them to answer six
survey questions using the same 7-point Likert-type scale.
The means of their response along with the six survey questions are listed in Figure 3. Overall, the participating students
conveyed a high level (M = 6.31, SD = 0.85) of satisfaction
with their ITPA experience. They considered helping people
via the ITPA program as being worthwhile to them personally at a 5.82 level, and would participate in the program
again should the opportunity arise at a 5.47 level. The sense
of contributing to the community resulting from the participation in the ITPA program was at a 5.36 level, and their
willingness to recommend others to participate in the program or to have their taxes prepared by the ITPA program
was fairly high, at 6.02 on the 7-point scale. These positive
results provide support to H2 that service providers consider
their ITPA experience worthwhile and satisfactory.
Long-Term Benefits to Accounting Graduates
To assess the long-term benefits of ITPA program, we asked
the following questions in the alumni survey to the accounting graduates who had participated in the ITPA program:
How would you rate the value of your participation in the
Income Tax Preparation Assistance Program in terms of (1)
FIGURE 3
291
your educational experiences in the accounting program and
(2) gaining skills useful to you in your career?
The alumni opinion survey is administered to accounting
alumni on the anniversaries of their graduation. We believe
meaningful feedback can be obtained from surveying graduates after they have become established in their careers. They
may have a refined evaluation in the value of their ITPA experiences and the benefits of the ITPA program. A 4-point
Likert-type scale ranging from 1 (poor) to 4 (excellent) was
used to measure the response. Although the 2012 Alumni
Opinion Survey only had two respondents who had participated in the ITPA, their average response rating to both survey questions was 3.5. In the 2013 survey, there were eleven
respondents who had participated in the ITPA, and their average responses to the two questions were 3.27 and 3.36,
respectively. These results substantiate the value of the ITPA
program in enhancing students’ educational experiences as
well as their professional careers. They furthermore provide
support to H3 that accounting alumni value their experience
and participation in the ITPA program.
Benefits in Perceived Learning Outcome
In addition to measuring the general experience of those who
participated in the program as service providers, we also assess the effectiveness of the ITPA program in improving their
perceived practical skills, interpersonal skills, citizenship,
personal responsibility, problem solving, and school pride.
A survey, using a 7-point Likert-type scale ranging from 1
(not important or strongly disagree) to 7 (most important or
strongly agree), was developed based on the service learning benefit identified and validated by Eyler, Giles, Stenson,
and Gray (2001) and Christensen et al. (2010). The survey
was first pilot tested and then administered to the 24 and 23
service providers in the 2013 and 2014 tax seasons, respectively. Table 2 presents the items tested as well as the test
Service providers satisfaction.
292
R. ALDRIDGE ET AL.
TABLE 2
Service Provider Benefit (Learning Effectiveness) Assessment
Equality test
Pretest Posttest
M
M
Downloaded by [Universitas Maritim Raja Ali Haji] at 19:34 11 January 2016
Assessment
t
p
df
Practical skills
Organization skills
Applying knowledge to the real world
Workplace skills
5.83
6.29
6.21
6.00
6.62
6.24
−0.67 .25 42
−1.74 .04∗ 43
−0.12 0.45 42
Interpersonal skills
Ability to work with others
Communication skills
Leadership skills
6.21
6.13
5.54
6.29
6.62
5.71
−0.29
−2.04
−0.61
.38 42
.02∗ 35
.27 39
Citizenship and social responsibility
Ability to make a difference in the community
Social responsibility and citizenship skills
Understanding cultural and racial differences
5.13
5.25
5.54
5.19
5.48
5.52
−0.21
−0.75
0.06
.42
.23
.48
38
40
38
Personal responsibility
Ability to assume personal responsibility
Social self-confidence
Gaining the trust of others
6.75
5.92
6.08
6.71
6.10
6.38
0.24
−1.02
−1.16
.40
.16
.13
43
36
41
Problem-solving skills
I have the ability to solve most problems even though initially no solution is apparent.
When faced with a novel situation, I have confidence that I can handle problems arisen.
When confronted with a problem, I am sure I can handle the situation.
I trust my ability to solve new and difficult problems.
When I make plans to solve a problem, I am certain that I can make them work.
Given enough time and effort, I believe that I can solve most problems that confront me.
5.38
5.46
5.71
5.50
5.71
6.17
5.76
6.00
5.86
5.90
6.00
6.33
−1.51
−1.75
−0.50
−1.30
−1.13
0.68
.07†
.04∗
.31
.10†
.13
.25
40
43
43
42
42
42
School pride
I feel I am a part of this college and university.
In my actions I like to feel that I am making some effort not just for myself, but for the college and university as well.
I am quite proud to be able to tell people that I am associated with this college/university.
To know that my own actions have made a contribution to the good of the college and university would please me.
5.50
4.83
5.54
5.83
5.33
5.00
5.43
5.76
0.52
−0.50
0.29
0.19
.30
.31
.39
.43
38
43
39
38
†p
= .1. ∗ p = .05.
results. The survey measures participating students’ perception toward their own skills in various prospects, and it was
administered once before the starting (pretest) and once after
the completion (posttest) of the ITPA program.
We use one-tailed t-test to examine the equality of learning
outcomes between pretest and posttest measures. The equality test results indicate significant improvement in students’
perceived learning outcomes in selective practical skills,
problem-solving skills, and interpersonal skills. Specifically,
students’ perceived practical skill in applying knowledge
to the real world increases significantly (p = .04) after the
ITPA exposure. Students also show significant improvement
(p < .10) in the following three problem-solving skills: (a)
the ability to solve most problems even though initially, no
solution is apparent; (b) the confidence to handle a novel
situation; and (c) the ability to solve new and difficult problems. In addition, students’ perceived communication skills
improves significantly (p = .02) from pretest to posttest measure. Significant improvement, however, was not found from
pretest to posttest for citizenship, personal responsibility, and
school pride constructs. These results indicate that while the
ITPA service learning program does not enhance students’
sense of personal responsibility and social responsibility, it
does contribute to their communication, problem-solving,
and knowledge application skills. H4 is, hence, partially
supported.
The results of this study align with a number of prior studies that show positive impacts of service learning on practical
academic outcomes. First of all, ITPA service learning takes
students from classroom settings where focused knowledge
and teaching materials are delivered to them into field-based
settings where application of knowledge is required in solving real-world complexities. Such settings and opportunities
bring about improvement in students’ competencies in applying tax knowledge. Results of the same type are sustained
by prior studies such as Christensen et al. (2010). Second,
students providing ITPA services are exposed to a wide range
of problems that require them to identify the relevant issues,
research authoritative sources, and analyze the scenario critically in getting the problems solved. Prior studies (e.g., Astin
& Sax, 1998; Eyler & Giles, 1999) reported similar results
that students in service learning classes with strong integra-
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ITPA SERVICE LEARNING PROGRAM
FIGURE 4
293
Learning objectives and sample test questions.
tion between academic learning and the service experience
improved their problem-solving skills. Last, but not least,
through ITPA services, students help a diverse set of community clients in filing tax returns where they will have to
meet with clients, discuss their cases with them, and communicate to them about the tax treatments and consequences.
The field-based ITPA learning requires students to communicate and work closely with clients to accomplish goals, which
contributes to the enhanced communication skills observed
through the process. Eyler and Giles (1999) reported similar
results that service learning significantly affected students’
interpersonal skills.
The results of this study, however, do not concur with Poon
et al.’s (2011) finding that students have an increased level
of sense of social responsibility as well as ethical and moral
behavior after the participation in service learning projects.
This inconsistency may be caused by the nature of the ITPA
program, which is different from typical service learning programs that emphasize community services. While most of the
service learning programs have a strong emphasis in delivering humanity care and social welfare, the ITPA program provides professional tax return services, which require the application of tax laws and the resolving of complex problems
and scenarios. The professional service characteristics and
294
R. ALDRIDGE ET AL.
TABLE 3
Statistics of Actual Learning Outcomes
Participating
Nonparticipating
Semester
enrolled
Sample
size
M
SD
Spring 2013
Spring 2014
19
23
82
80
17.64
21.67
Overall
42
81
19.73
Semester
enrolled
Sample
Size
M
SD
Fall 2012
Fall 2013
Fall 2014
Overall
6
13
11
30
60
52
62
57
28.28
27.74
20.89
25.04
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t(53) = 4.30
p = .00007
requirements of the ITPA program can have the propensity to
advance students’ knowledge application, problem-solving,
and communication skills, but may fall short in developing
students’ personal and social responsibilities. Another possible reason that the ITPA program does not increase students’
sense of social responsibility is that ITPA service providers
do not participate on a voluntary basis. The compulsory, as
opposed to optional, format may prompt students to consider their participation as fulfillment of course requirements
rather than personal or social responsibilities.
Benefits in Actual Learning Outcomes
In addition to the benefits in perceived learning outcomes,
we also measured the ITPA benefits in actual learning outcomes for those who participated in the program as service
providers. Providing that the discipline knowledge gained
through the ITPA ties to individual taxation, we measure the
learning outcomes in students’ knowledge of individual taxation subjects using a senior assessment test, which was given
to accounting seniors shortly before graduation. Specifically,
we measured the learning outcomes of participating students
and compared them to those of nonparticipating students.
We collected data from the senior assessment test across five
semesters from the fall of 2012 to the fall of 2014. Among
the exam takers, 42 enrolled in the second taxation course
in the spring of 2013 and 2014 and participated in the ITPA
program, while 30 took the same taxation course in the fall
of 2012, 2013, and 2014 and did not participate in the ITPA
program. To ensure comparability, the nonparticipating students are those students who took the same taxation course
from the same instructor with the only difference that they
did not participate in the ITPA program.
We compared the test results between the two groups using a two-tailed t-test. The learning objectives measured and
sample test questions are presented in Figure 4, while statistics and test results are presented in Table 3. The equality
test result indicates a significant difference, t(53) = 4.30,
p < .0001, in actual learning outcomes between the two
groups of students. Students participating in the ITPA program have better learning outcomes (i.e., knowledge in in-
dividual taxation subjects, than nonparticipating students).
This result provides support to Hypothesis 5 that students participating in the ITPA program demonstrate superior actual
learning outcomes compared to nonparticipating students.
There would likely be a richer learning experience if the
students were able to prepare more complex returns; however, our empirical evidence suggests that preparing even
basic returns does reinforce the concepts of gross income,
dependent status, and all the various rules that go along with
an individual’s claiming personal exemption versus being
claimed as a dependent, and the standard deduction rules.
While ideally we could require our students providing this
service project in the community with a more diverse client
base, what we have found is that even with exposure to simple tax returns using basic software and only covering a small
range of topics, learning and retention of these concepts is
increased.
CONCLUSION
Accounting programs are urged to provide meaningful professional interactions for students to develop professional
competencies (AICPA, 1999). This empirical study offers
accounting educators (a) a better understanding of the multidimensional value of service learning programs; (b) a potential model to assess their service learning programs; and
(c) positive evidence to support service learning in the accounting curriculum. With the successful ITPA experience,
accounting programs may expand the scope of tax-based service learning projects into other projects using tax issues as
the content platform (Purcell, 2009).
Contributing to the literature, this study empirically tests
the multidimensional benefits of service learning benefits of
an ITPA program. Our results indicate that ITPA students
actively participate in the learning process, which leads to
development of their problem-solving, knowledge application, and communication skills. Moreover, students, through
the active learning in the ITPA program, gain and retain
discipline knowledge in individual taxation. These positive
learning outcome benefits enrich students’ educational experience in the accounting program. The skills and knowledge
gained, furthermore, carry long-term benefits to their future
career in the accounting profession.
Future researchers can apply the multidimensional assessment proposed by this study to other income tax assistant
programs to test the generalizability of the results and conclusions presented. The multidimensional assessment can also
be applied to other service learning programs for administrators and faculty to provide reliable data on student learning outcomes directly related to service learning initiatives.
To further enrich the learning experience and augment the
value added to participating students, income tax assistance
programs can extend their services to a more diverse audience preparing tax returns beyond the low-income threshold.
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ITPA SERVICE LEARNING PROGRAM
Besides, to facilitate learning-based assessment and to better match the learning objectives of the subject matter, the
learning outcomes aimed by income tax assistance programs
can surpass the common core competencies such as interpersonal skills and problem-solving skills and progress into
tax-specific learning outcomes.
While having a close-to-real-world complex learning environment is an objective of a service learning program such
as ITPA, it creates a challenging task for students to provide
professional services to a diverse set of community members. Students’ experience in overcoming the stress of reality
may contribute to the increase in their perceived confidence
in practical and problem-solving skills. Though involvement
in this service learning activity may be time consuming and
seem to disrupt student learning, students are, in fact, better
equipped to enter into challenging situations that a complex
real world often brings about.
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