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CAMPUS TO CLIENTS
Employing a VITA program
to prepare students for
professional practice
Editor: Accounting education research has Student Skills,” 1 Journal of Business
Annette Nellen, Esq., CPA, CGMA provided significant evidence that there & Economics Research 35 (2003)) that
is a considerable gap between the skills students increase their retention and
Authors: learned by graduates of accounting mastery of tax concepts in the classroom
Mitchell Franklin, CPA, Ph.D. programs and those expected by the ac- as well as show improvement in overall
Michaele Morrow Esdale, CPA, Ph.D. counting profession of new hires problem-solving skills.
(Yu, Churyk, and Chang, “Are Students Researchers show that student vol-
Ready for Their Future Accounting unteer experience in a VITA program
Careers? Insights From Observed improves problem-solving skills and
Perception Gaps Among Employers, fosters a commitment to the profession
Interns, and Alumni,” 10 Global Perspec- (Christensen and Woodland, “Is Par-
tives on Accounting Education 1 (2013); ticipation in the Volunteer Income Tax
Jackling and De Lange, “Do Accounting Assistance (VITA) Program Associated
Graduates’ Skills Meet the Expectations With Students’ Problem-Solving Skills
of Employers? A Matter of Convergence and Professional Commitment?” 31 Is-
Having students or Divergence,” 18 Accounting Education sues in Accounting Education 71 (2015)).
They also find a correlation between
369 (2009)).
prepare tax returns A specific setting for student expe- student participation in a VITA pro-
at a VITA center or riential learning is volunteer income tax gram and ethical decision-making, a soft
university-run tax preparation, where student volunteers skill desired in the profession that is not
must develop a basic understanding
often delivered effectively in a classroom
preparation center of and familiarity with the Internal setting (Christensen and Woodland,
effectively increases Revenue Code. Hageman and Fisher “An Investigation of the Relationships
Among Volunteer Income Tax Assis-
(“Student and Professional Attitudes
knowledge in taxation About the Use of the Internal Revenue tance (VITA) Participation and Ethical
and develops key Code and Treasury Regulations in an Judgment and Decision Making,” 147
skills accounting Introductory Tax Class,” 14 Advances in Journal of Business Ethics 529 (2018);
Cohen, Pant, and Sharp, “An Examina-
Accounting Education 213 (2013)) find
students often lack. that this increased familiarity with the tion of Differences in Ethical Decision-
Code from training and application to Making Between Canadian Business
client tax returns through hands-on Vol- Students and Accounting Professionals,”
unteer Income Tax Assistance (VITA) 30 Journal of Business Ethics 319 (2001)).
program experience increases overall The impact that participation in
tax proficiency. This supports previous a VITA program can also have on a PHOTO BY NANCY BARR-RAPER/ISTOCK
findings by Balden, Stemkoski, Bender, student’s appreciation of volunteerism
and Allen (“Volunteer Income Tax As- should not be undervalued, as most
sistance (VITA) Program Dramatically organizations now expect their profes-
Increases Knowledge Retention and sional employees to actively contribute
50 May 2022 The Tax Adviser
