Digitization is said to strongly disrupt business and professional life. Especially tax consulting has aroused public interest in this respect. Frey and Osborne (2017) even go so far as to predict that tax consulting will become obsolete. Although these statements are misleading without further interpretation, there is no denying the fact that some change in the accounting and tax profession is inevitable. In Germany, however, business digitization currently does not seem to be urgently necessary in the tax consulting field since this profession is protected by law from competition. Thus, by examining the digitization efforts of German tax consultants we are able to exclude almost all effects of outside pressure and therefore take a look at intrinsic motivation. This study focuses on psychological factors and explores the relationship between tax consultants' Big-Five personality and their level of digitization. Personality is measured using the ten-item Big-Five inventory provided by Rammstedt and John (2007). We develop a digital maturity model based on 20 questions relating to digitization in business and tax consulting. After carrying out a factor analysis, five factors are extracted. To interpret our results, we develop two business model transformation indices as well as an overall digitization index. Our analysis is based on a survey of 968 members of the chamber of tax consultants (Steuerberaterkammer) in Munich, Germany. We are able to show that tax consultants scoring high on extraversion and openness to experience and low on neuroticism exhibit a higher level of digitization. This is, to the best of our knowledge, the first study to discuss intrinsic motivation and digitization in an accounting context. Moreover, an index for digitization as a whole and two business model transformation indices are provided, shedding light upon a hard-to-grasp phenomenon.

据说数字化将极大地破坏商业和职业生活。特别是税务咨询在这方面引起了公众的兴趣。Frey和Osborne（2017）甚至预测税收咨询将过时。尽管这些陈述在没有进一步解释的情况下具有误导性，但不可否认的是，会计和税务行业的某些变化是不可避免的。但是，在德国，由于税收保护该行业免受竞争，目前在税务咨询领域似乎并没有迫切需要业务数字化。因此，通过检查德国税务顾问的数字化工作，我们可以排除几乎所有外部压力的影响，从而了解内在动机。本研究着重于心理因素，并探讨了税务顾问的“五大”人格与其数字化水平之间的关系。人格是使用Rammstedt和John（2007）提供的十项“最大五项”清单来衡量的。我们基于与业务和税务咨询中的数字化相关的20个问题，开发了数字成熟度模型。进行因素分析后，提取了五个因素。为了解释我们的结果，我们开发了两个业务模型转换指数以及一个整体数字化指数。我们的分析基于对德国慕尼黑税务顾问协会（Steuerberaterkammer）968名成员的调查。我们能够证明，在外向性和开放性上得分高，在神经质上得分低的税务顾问展示了更高水平的数字化水平。这是，据我们所知，这是第一项讨论会计环境中内在动机和数字化的研究。此外，还提供了一个整体数字化指数和两个业务模型转换指数，以阐明难以把握的现象。