In:
European Journal of Training and Development, Emerald, Vol. 39, No. 4 ( 2015-5-5), p. 262-276
Abstract:
– This paper aims to examine the development of expertise in an applied discipline by addressing the research question: How is professional expertise developed in an applied profession? Design/methodology/approach – Using a grounded theory methodology (GTM), nine technical-tax experts, and three experienced, non-expert tax professionals were interviewed regarding their experience in developing technical-tax expertise. Using GTM procedures, a core concept and variables (categories and properties of categories) were identified. A theory is advanced which explains the interaction of the core concept and the variables. Findings – This theory proposes that expertise in applied disciplines occurs through years of engaging in the high-value, non-routine work. Professionals with an intelligence matched to the discipline and willingness to work hard are more likely to be successful in this non-routine work. Professionals who find the discipline fascinating and who revel in ambiguity are likely to repeatedly seek this non-routine work. Finally, professionals in organizations with complex client issues are more likely to have opportunities to engage in non-routine work. Research limitations/implications – This study proposed a theory related to a very specific profession – tax accounting. Future research would be appropriate to determine whether other applied disciplines have a similar dynamic in developing expertise. Originality/value – Based on existing theories of expertise, this study developed a new theory of how professional expertise is developed in an applied discipline.
Type of Medium:
Online Resource
ISSN:
2046-9012
DOI:
10.1108/EJTD-08-2014-0060
Language:
English
Publisher:
Emerald
Publication Date:
2015
detail.hit.zdb_id:
2697301-7
SSG:
3,2
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