Attitudes Toward Advertising by Accountants

Abstract

We obtained survey data from 541 participants and randomly divided them into two sub-samples. We used the exploratory factor analysis (EFA) and the first sample (n= 258) to develop the Attitudes Toward Advertising By Accountants Scale (ATABAS) and the confirmatory factor analysis (CFA) and the second sample (n= 281) to cross-validate the ATABAS model. Results showed a good fit between the model and our data. We combined all participants and divided them into three groups using a three-way split of their ATABAS scores. People with high ATABAS scores had a stronger tendency to use the services of accountants who advertise and were more likely to consider television, radio, newspaper, billboard, telephone, direct mail, professional magazine, popular magazine, Internet, and yellow pages as appropriate medias to advertise than those with median and low ATABAS scores. There were no differences in the image of accountants among the high, median, and low ATABAS groups. Results of the psychometric equivalence of ATABAS using CFA showed no significant differences in factor structures and factor loadings between the high- and low-income samples and the professional and non-professional samples.

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