Faculty Perspectives on International Taxation Topics

Advances in Accounting, Vol. 28: 317–322, 2012

26 Pages Posted: 22 Jul 2014

See all articles by Dennis R. Lassila

Dennis R. Lassila

Texas A&M University - Department of Accounting

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Abstract

This paper presents perspectives of accounting faculty members on the relative importance of topics that should be presented in a one-semester graduate level international taxation course. Understanding of international taxation has become an increasingly critical part of the tax and accounting practices of the big four and other major public accounting firms as well as to U.S. multinational business firms. Therefore, college and universities may find it useful to provide at least some coverage of international taxation topics in a separate course or as part of other courses in their tax and accounting programs. If a separate course is offered, an important consideration is which topics should be covered in the course, since there are more topics than can be reasonably covered in one course. This paper analyzes the responses of members of the American Accounting Association’s International Accounting Section to a survey of which topics should be included in a one semester international tax course. Results are compared with those of prior studies to determine whether and the extent to which perspectives have changed over time and based on the type of survey respondent. Findings of this paper will offer guidance regarding topic selection to the accounting faculty members who are charged with developing an international taxation course. The findings may also be of interest to anyone concerned with international business in general and taxation in particular.

Keywords: taxation, international taxation, pedagogy

JEL Classification: M41

Suggested Citation

Lassila, Dennis R. and Smith, Murphy, Faculty Perspectives on International Taxation Topics. Advances in Accounting, Vol. 28: 317–322, 2012. Available at SSRN: https://ssrn.com/abstract=2469313

Dennis R. Lassila

Texas A&M University - Department of Accounting ( email )

430 Wehner
College Station, TX 77843-4353
United States
979-845- 4584 (Phone)

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

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