Accountants' attitudes toward advertising: a longitudinal study

Abstract

PurposeThe purpose of this study is to examine the attitude of accountants towards advertising and to investigate changes in attitude that may have occurred between 1993 and 2004.Design/methodology/approachData were collected from accountants using a mail survey approach in 1993 and using an e‐mail survey approach in 2004. Questions on the two surveys were identical and a random sample of accountants was selected for each study. Statistical tests were used to compare responses from 1993 with responses in 2004.FindingsAnalysis of the results revealed significant positive shifts in the attitudes accountants have toward advertising of accounting services. Negative attitudes toward various aspects of advertising shifted to either a neutral or a positive position. This dramatic, positive shift in advertising attitudes by accountants occurred while skepticism towards advertising remained relatively high, overall, among the general public. Between the two time periods, changes in the use of various marketing tools (such as web sites to attract new clients) were also found to have occurred. In addition, the use of marketing professionals by accounting service providers increased substantially over the 11‐year time period of the longitudinal study.Research limitations/implicationsSample selection and size create some concern about generalizability of the study. With any random sample selection process, the view of the non‐respondents is not known nor whether those who responded tended to have a higher level of acceptance of advertising.Originality/valueFor marketing professionals, this shift to a more positive attitude by accountants provides opportunities to offer greater marketing and advertising services. This shift also signals an increasing awareness on the part of accountants to market their services.

Balance between auditing and marketing: An explorative study

“…Therefore, it is important for the auditor to carefully balance the time spent on the imposed marketing activities and the inherent tasks of the auditing profession to make sure that the trust and confidence in the profession are not damaged. attitudes toward marketing was further strengthened by the increased use of marketing activities as auditors established and retained relationships with clients (Clow et al, 2009). In particular, younger auditors entering the auditing profession use various marketing activities to promote their images and services.…”

“…In particular, younger auditors entering the auditing profession use various marketing activities to promote their images and services. They use advertisements, sponsorships, seminars, and electronic media (such as websites) to promote and increase the awareness of their names (Clow et al, 2009;Hulbert & Lawson, 1996). While Clow et al (2009) provided the framework for study of auditors' perceptions of advertising (as one specific technique of marketing), the questions posed in their study put a major emphasis on the change of attitudes rather than on what are the outcomes of the change.…”

“…They use advertisements, sponsorships, seminars, and electronic media (such as websites) to promote and increase the awareness of their names (Clow et al, 2009;Hulbert & Lawson, 1996). While Clow et al (2009) provided the framework for study of auditors' perceptions of advertising (as one specific technique of marketing), the questions posed in their study put a major emphasis on the change of attitudes rather than on what are the outcomes of the change. Our study thus tries to differentiate and at the same type develop the ideas of that work by exploring the outcomes of the attitudinal change, as well as further distinguishing the attitudes and perceived importance of marketing.…”

“…One stream of research has investigated changes in auditors' attitudes toward marketing (Clow, Stevens, McConkey & Loudon, 2009;Ellingson, Hiltner, Elbert & Gillett, 2002;Tang, Moser & Austin, 2002), while the other stream has focused on auditors' marketing practices (e.g. Ellingson et al, 2002;Heischimdt, Elfrink & Mays, 2002).…”

“…Both streams show that increasing competition due to the large number of new auditing firms entering the market creates hypercompetition in the industry and changes the attitudes and practices of marketing by auditors as well as consequently reshaping the practice of auditing itself (Heischmidt et al, 2002). In an industry that, prior to 1977, viewed marketing as unethical and advertising as violating the professional code of ethics (Clow et al, 2009;Heischmidt et al, 2002), the increase in competitive pressures makes auditors realize the importance of marketing. This in turn leads to the realization that the profession has had to recognize the importance of pure business skills (Jönsson, 2005).…”