The Changing Attitudes of CPAs toward Advertising

Kenneth A. Heischmidt · John A. Elfrink

14 citations0/0 files storedJournal of Advertising

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Marketing and Advertising Strategies Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

This study examines the changes in accountants' attitudes toward advertising between 1976 and 1988. Three major metropolitan areas in the United States are sampled. Specifically, the article looks at accountants' general attitudes toward advertising, and advertising of prices and fees, the effects of advertising on services, and issues related to consumerism, public expectations, and government regulation. The findings indicate that in contrast to twelve years ago, accountants today are generally more receptive to advertising by the profession. Additionally, less experienced accountants appear to be more receptive to advertising.

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References

1977Marketing Research: Methodological Foundations 1975Mail Surveys and Response Rates: A Literature Review 1983A Quantitative Review of Research Design Effects on Response Rates to Questionnaires 1983Consumer Behavior: Implications for Marketing Strategy 1985The Survey Research Handbook 1980Consumer Behavior: Concepts and Applications 1988Meta-Analyses of Attitudes toward Advertising by Professionals 1977Advertising in the Professions: The Critical Issues

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