On‐line

Abstract

Purpose

Reflection on the impact of technological change on taxation practitioners.

Design/methodology/approach

Fictional prose.

Findings

Satirical reflection on taxation practitioners' battle to maintain their current knowledge of relevant legislation and procedures, and on the growing use of computerised technology in this area. Also comments indirectly on the perceived value of the personal service offered by such practitioners.

Research limitations/implications

Prompts consideration of the impact of complex legislation on its human interpreters. Suggests a future in which humans may not be able to cope with that demand and, as a result, rely increasingly on computerisation.

Originality/value

A unique interpretation of the predicament of the tax accountant and the future.

Citation

Dean, D.M. (2005), "On‐line", Accounting, Auditing & Accountability Journal, Vol. 18 No. 1, pp. 155-157. https://doi.org/10.1108/09513570510584719