One Bridge, Two Gaps: The Unrealized Interprofessional Potential for Law and Accounting Clinical Collaboration

Abstract

Law Schools offer many experiential learning programs to law students. Law school experiential learning tends to be siloed, involving only law students, and does not cross disciplines to facilitate interprofessional education. Experiential learning involving both law and accounting students will benefit them throughout their careers as they will work together on teams to serve clients. Law students can participate in Low-Income Taxpayer Clinics (“LITC”), where students represent clients in tax disputes with the IRS. Accounting students can participate in Volunteer Income Tax Assistance (“VITA”) programs, preparing tax returns and helping clients with tax compliance. Once law and accounting students start to practice, tax compliance and tax representation are intertwined and are not siloed between law and accounting. To help students experience this interdisciplinary relationship, law schools and accounting programs need to create experiential learning opportunities where law and accounting students work together. Cornell University has developed a program to help facilitate interprofessional learning between law and accounting students.

Keywords: Interprofessional learning, Law, Accounting, Tax, Clinical Education, VITA

JEL Classification: K34