An examination of tax professionals' judgments: The role of experience,client condition and reciprocal obligation

In spite of the expanding role of tax preparers in the tax reporting process, very little research has been directed at how tax preparers make tax-related decisions. This study extends prior research by using tax preparers as opposed to taxpayers as subjects. The judgment of tax preparers presumably can be influenced by three categories of factors: 1) factors relating to the law and regulatory environment, 2) individual differences between professionals, and 3) differences across clients and client conditions. This research has focused on the second and third categories of influence. Individual differences examined were experience, ethical disposition and fear of reprisals related to tax preparer penalties. Client related influences examined were reciprocity demands of an aggressive client and year-end client overpayment/underpayment tax position.The subjects in our study indicated significant reticence to recommend an aggressive (yet supportable) position to a client noted to want to follow an aggressive strategy. Further, experienced tax professionals indicated resistance to client condition pressures—underpayment tax status and reciprocity pressure.     

会谈中的当事人阻抗及工作同盟的影响因素:一项过程研究

从心理咨询过程研究视角,以38个会谈为对象,考察咨询师指导和当事人特质逆反对当事人阻抗的影响,并检验三者对工作同盟的影响。结果:指导正向预测阻抗,特质逆反则不能,二者的交互作用也不显著;阻抗负向预测工作同盟,指导则不能,二者的交互作用和中介作用都不显著,但阻抗的中介效应相对更大。结论:咨询师指导增加当事人阻抗;当事人阻抗破坏工作同盟,并在咨询师指导对工作同盟的影响过程中可能起中介作用。     

Organizational and client commitment among contracted employees

This study examines affective commitment to employing and client organizations among long-term contracted employees, a new and growing employment classification. Drawing on organizational commitment and social exchange literatures, we propose two categories of antecedents of employee commitment to client organizations. We tested our hypotheses using a survey collected from employees in four UK contracting organizations delivering a service on behalf of a government entity. The results suggest that perceived client organizational support and attractiveness of the client organization relate positively to employees’ affective commitment to the client organization. Furthermore, affective contractor commitment explained unique variation in client affective commitment beyond that accounted for by the client-based predictors, suggesting that employees’ commitment to their own contracting organization is important to explaining employees’ commitment to the client organization. We suggest that a greater reliance on social exchange theory may provide a basis for understanding commitment in its different forms and foci.     

An experimental analysis of psychometric functions in a threshold discrimination task with four response categories1

An experiment on a threshold discrimination task with four response categories was conducted to check the implicit assumptions of a threshold discrimination task with three response categories. Consideration of a task with three response categories, for example, “stronger,”“don't know,” and “weaker,” leads us to anticipate a relation between position parameters and that between the sizes of scale parameters of a model for a task with four response categories, such as, “stronger,”“probably stronger,”“probably weaker,” and “weaker.” That is, position parameters will be equidistant between adjacent categories and the middle scale parameter will be the largest. The results of the experiment on a four‐category task did not support these anticipated relation, and a possibility of biases in the estimation of point of subjective equality (PSE), using a three‐category task is pointed out. As an alternative to a three‐category task, a four‐category task is suggested when more than two categories are required.     

Creating a Safety Net: Transferring to a New Therapist in a Training Setting

Transferring clients to new therapists is a common necessity in training settings, agencies, and private practices. However, there is a paucity of empirical studies that examine the process of client transfer and its impact on the client. This qualitative study explored the experience of clients who had successfully transferred from graduating practicum students to incoming practicum students in a COAMFTE accredited MFT master program in the southeastern region of the US. The resultant grounded theory consisted of a central category (Creating a Safety Net), a paradigm (Professionalism), and two main categories (Structure and Trust). Clients described an overall process of initial disclosure of the pending transfer, their affective response, the therapist’s response, a period of co-therapy with incoming and outgoing therapists, and continuation of therapy with the new therapist.     

Therapist response modes in the exploration stage: timing and effectiveness

In an investigation of the exploration stage of single counselling sessions with 26 anxious female volunteer clients and 13 female doctoral student therapists, no overall association was found between client narrative processing modes and subsequent therapist verbal response modes. There was evidence in a third of the sample for an association between therapist response modes and subsequent client narrative modes, such that clients used more internal than external or reflexive narrative processing modes when therapists used open questions about feelings and reflections of feelings. Client and therapist helpfulness ratings did not differ for different therapist response modes or client narrative process modes. Hence, overall results suggested that all four therapist response modes (open questions about thoughts, open questions about feelings, restatements, reflections of feelings) are effective during the exploration stage.     

Encounters with Boundary Challenges: A Preliminary Model of Experienced Psychotherapists’ Working Strategies

Five experienced clinical psychologists were interviewed about their strategies for maintaining boundaries in psychotherapy. The interviews were subjected to qualitative analysis using grounded theory techniques to develop a preliminary model of boundary maintenance. The central principle exhibited by the interviewees was maintaining a therapeutic relationship to facilitate client self care. Overall, the central principle was comprised of three main working strategies: (1) maintaining client boundaries to ensure a clear focus on client needs; (2) maintaining psychotherapist boundaries to protect effective practice; and (3) maintaining psychotherapy boundaries to facilitate client reflection, awareness, and assumption of responsibility. Each strategy included two or three distinct meaning categories, explicated in the paper. Implications for clinical work and future research are discussed.     

The dodo bird revisited: A qualitative study of psychotherapy efficacy research

This article is a qualitative study of psychotherapy efficacy research spanning more than four decades. The findings are organized into five temporal categories characterizing the evolution of psychotherapy research. All five categories are integrated in the central phenomenon of two views of human behavior, a reactive or a proactive view. The categories are (1) psychotherapy is no more effective than no psychotherapy (1950s and 1960s), (2) the “core conditions” (empathic understanding, unconditional positive regard, and congruency) are necessary and sufficient conditions for therapeutic personality change (1960s and 1970s), (3) psychotherapy is for better or for worse (early 1960s), (4) the core conditions are necessary but not sufficient for therapeutic personality change (late 1970s and mid-1980s), and (5) specific techniques are uniquely effective in treating particular disorders (late 1980s and early 1990s). The findings concerned with Categories 4 and 5 are (a) that the conclusion that Rogers's attitudinal conditions are necessary but not sufficient has virtually no direct research support, and (b) that the research concerning specificity of treatment, dysfunction, therapist variables, and client variables is characterized by fragmentation, few replications, and lack of generalizability. Implications of the study indicate that specificity research, driven by the unfounded assertion that Rogers' attitudinal conditions are not sufficient, have yielded inconclusive and misleading findings. The pattern of research is one that culminates in the picture of a self-fulfilling model driven and directed by the “scientificating” deterministic view of human behavior, the movement toward narrow and specific application. Over four decades, the major thread in psychotherapy efficacy research is the presence of the therapist attitudes hypothesized by Rogers.     

The Effect of Client Demeanor Upon the Verbal Responses of School Counselors

In a study of counselor verbal behavior as a function of client stimulus input, a counseling paradigm was employed using 4 client-actors and 30 counselors. Independent variables were hostile or friendly client behavior, amount of counseling experience, counselor sex and client sex. The dependent variable of counselor verbal behavior was measured by a revision of the Bales Interaction Process Analysis Categories. Analysis of variance led to the finding that all of the independent variables had a statistically significant effect upon the counselors' verbal responses, but the number of response categories affected varied from 1 to 7 depending on the variable involved. Significant interaction effects were also found. From the data, it was concluded that client demeanor and client sex significantly influenced counselors' verbal responses, but counselor experience and counselor sex were relatively unimportant in their effect upon the counselors' behavior.     

首次咨询中心理咨询师的言语反应类型

本研究旨在探索心理咨询师在首次咨询中言语反应类型。研究选择4位在高校从事心理咨询的咨询师作为研究对象,对首次咨询录像进行文本分析。结果：咨询师在首次咨询中的言语反应类型按反应功能和效果分为设置性反应、倾听性反应、跟进性反应和影响性反应;4种反应类型共由25种子类别组成;不同咨询师在首次咨询中均使用了4种反应类型。结论：持续使用倾听性反应有利于后续咨询的维持;影响性反应的过度使用导致首次咨询后来访者易脱落。     

The stalking of psychotherapists by current or former clients: Beware of the insecurely attached!

Abstract

A survey of psychological therapists who worked in primary care showed that the incidence of psychotherapists being harassed or stalked by their current or former clients was more than twice the national average at 24%. The stalkers fell into three broad categories: those clients who were needy and made early attachments to their therapists; those experiencing erotic transference; and those with personality disorders, especially those with a narcissistic style. All of these are disorders of attachment. This paper discusses the neurobiological development of an insecure attachment and how that manifests during therapy in stalking behaviour. Psychotherapists who are aware of the dynamics within the therapeutic relationship can take preventative steps to inhibit the automatic fear response of a client who is insecurely attached and which may lead to stalking behaviour.

A survey of psychological therapists who worked in primary care showed that the incidence of psychotherapists being harassed or stalked by their current or former clients was more than twice the national average at 24%. The stalkers fell into three broad categories: those clients who were needy and made early attachments to their therapists; those experiencing erotic transference; and those with personality disorders, especially those with a narcissistic style. All of these are disorders of attachment. This paper discusses the neurobiological development of an insecure attachment and how that manifests during therapy in stalking behaviour. Psychotherapists who are aware of the dynamics within the therapeutic relationship can take preventative steps to inhibit the automatic fear response of a client who is insecurely attached and which may lead to stalking behaviour.     

Countertransference as an Ally in Sexual Therapy

SUMMARY

This paper illustrates a constructive use of a persistent countertransference response of a therapist towards a client in sexual therapy. The recognition that the transference resistance from the client had multiple motivations assisted the therapist's constructive use of the countertransference to facilitate the treatment process of the couple.     

Never ready: Addictions counselors dealing with client death

This study explored the experiences of addictions counselors who have undergone client death and the immediate and long-lasting impacts of client death on addictions counselors through the consensual qualitative research (CQR) method. We conducted semistructured interviews with 10 participants exploring their lived, in-depth, experiences in working with clients with addictive disorders with focus given to the death of clients and how they responded to the experience. Results from a data analysis process using the CQR method indicate eight domains: (a) professional ethics, (b) coping skills, (c) client care, (d) preparation for profession, (e) experience of addiction, (f) agency impact, (g) exploring the death experience, (h) recommendations, and 28 categories embedded in each of these domains. Implications for counselor education, training, and practice are discussed.     

Building and Handling Therapeutic Closeness in the Therapist-Client Relationship in Behavioral and Cognitive Psychotherapy

The present study unpacks an important dimension of clinical practice from the therapists’ vantage point. We interviewed 26 therapists in private practice about how the personal relationship with the client works from their perspective and conducted a grounded theory analysis. Three categories emerged. One refers to scope, aims and corollaries of the connection with the client; a second to preventing harm and managing drawbacks; and a third to taking therapeutic advantage of challenges related to closeness. Together, these categories form a model that describes how the close connection modifies therapeutic effects and generates challenges the therapist needs to deal with. The closer the dyad, the easier therapists will affect and be affected by the client. Therapists try to direct closeness to where it can nourish client process without harming the relationship, the client or themselves, and when closeness backfires, they may still try to harness uninvited effects for the benefit of therapy. This model concerning therapists’ lived experience is offered to inform research on the therapist-client relationship and as a contribution to clinical competency models.     

An investigation into the client at the heart of therapy

This paper reports on an exploration of the experience of the client at the heart of therapy. A grounded theory analysis of clients' experiences of therapy provided through a voluntary sector counselling service was undertaken, and generated four main categories: permission, engagement, transparency and restructuring. The results of the study are presented in a way that hopefully retains much of the richness of what people have reported about their experience of counselling. The findings of the study are discussed in terms of the idea that counselling can provide a setting where people can have common therapeutic requirements met.     

Good moments in Rational-Emotive Therapy: Some unique features of this approach

Two independent teams of judges used a general category system of good moments and an RET category system of good moments, respectively, in assessing all client statements in two audiotaped sessions conducted by Dr. Albert Ellis. A comparison of the findings from using the two category systems identified four unique features of RET. The features involved (a) unique RET good moments given by the RET literature; (b) additional general categories of good moments that are also obtained by RET; (c) unique RET methods of obtaining insight-understanding; and (d) unique RET methods of promoting behavior change.Wayne P. Nadler, Irit Sterner, and Eran A. Talitman are members of the psychotherapy research team, School of Psychology, University of Ottawa. Patricia A. Gervaize, Ph.D., is clinical research psychologist, Ottawa Civic Hospital and School of Medicine, University of Ottawa, as well as a member of the psychotherapy research team, University of Ottawa.     

New Directions in Counseling Women

A revolution in counseling women is one logical outcome of recent changes in the social, political, and economic movements that have predisposed individuals to modify their life-styles and value systems. This article discusses four facets of that revolution and concludes that new counselor training programs are required to meet the needs of emerging client populations. The conclusions are supported by research that indicates (a) new sources of knowledge about the development and functioning of women clients; (b) new groups of client populations whose needs are not being met by traditional counseling strategies; (c) innovative procedures specifically tailored to the unique characteristics of these client groups; and (d) revised standards of ethical practice to ensure competent and appropriate services for all client populations. Training programs are outlined that provide guidelines for sex-fair education for all counselors and more intensively focused training for counselors who select the counseling of women clients as a career specialty.     

Therapist activities preceding therapy setbacks in a poor-outcome case

Progress in psychotherapy is typically irregular, as advances alternate with setbacks. This study investigated the therapist’s activities prior to two main types of setbacks, one involving the client following therapist proposals and one involving the client failing to follow from therapist proposals, in the case of a poor-outcome client treated with a linguistically-oriented kind of cognitive therapy. Setbacks were defined as decreases of at least one level on an index of therapeutic progress, the 8-level Assimilation of Problematic Experiences Scale (APES), in adjacent client passages. Therapist activities were coded in 361 setback episodes that each included a client pre-setback passage, a therapist passage, and a client setback passage; both client passages had been previously rated on the APES. The main categories of therapist activities showed distinctive patterns in relation to the two main types of setbacks, the therapeutic zone of proximal development and the balance strategy. The two main patterns were described as an exploratory and a challenging configuration. These patterns of therapist activities and setbacks showed how the therapist seemed to persevere with approach-guided interventions while this poor-outcome client continued to have setbacks to low APES levels.