How to Create Effective Ad Copy for the Small Service Organization

ABSTRACT

This paper reports the results of a study that examined two factors that influenced the individual's selection of an accountant: The qualifications that the accountant may hold and the accountants membership of a professional accounting body.

In Australia, any person can hang a shingle outside their door calling themselves an ?accountant.” In contrast, the law dictates that a doctor of medicine can only use the title “doctor” when he/she has tertiary qualifications and registers with the relevant Health Departments throughout Australia.

Let's be clear on the term accountant–there are accountants in public practice who offer themselves to the public to perform a wide range of duties from income tax preparation, auditing and financial advice. Then there is the accountant who is employed internally in a business to keep the financial reins. It is the accountant who offers public accounting services that this study concerns itself.

Prior research studies conducted in this area are examined for relevance to the study and to determine if the results concur with the outcomes of this study.

The managerial implications of the results are discussed considering the confusion and perceptions that arose with the meaning of “qualification” and “professional body membership.”     

Advertising by Accountants

This paper investigates the nature of accountants' at- titudes toward advertising and the relationship of these attitudes to advertising practice. The analysis is done using a recent sample of CPAs certified and practicing in Michigan. We demonstrate that ac- countant attitudes, as expressed on this survey, can be broken down into five underlying factors. The first is a general factor related pri- marily to opinions on whether advertising helps the consumer and the accountant advertiser. The other four factors relate specifically to attitudes on the legal control issue, the perceived eflect of adver- tising on professional image, the perceived effect of advertising on prices, and, finally, concerns about the content of advertising mes- sages. From each of these factors we generate an attitude scale re- flecting favorability or optimismxgarding advertising. It is shown that favorability on four out of five scales is associated with the accountant's age; younger accountants are much more favorable to- ward advertising. Interestingly, our evidence also suggests that fe- inale accountants are less favorable toward advertising. Finally we investigate the question of whether these attitudes are related to ad- vertising practice. We find that whether or not an accountant adver- tises depends primarily on the general factor and on the image fac- tor. In common language, the accountants who advertise tend to be the ones who perceive the benefit of advertising to both the accoun- tant and the consumer and who are less concerned about its effects on the accountant's professional image.     

Solicitation and the Legal Profession: A New Issue for Consumer Affairs Professionals

While issues relating to the advertising of legal services have received much attention in the scholarly literature, this has not been the case for solicitation by lawyers, even though it appears that lawyers are more interested in being able to solicit than to advertise. In this article the legal issues surrounding solicitation are identified and tied to a basic communications model; then research propositions are presented along with the results of a survey of attitudes held toward solicitation by 125 lawyers practicing in two Rocky Mountain states. The survey results suggest that solicitation is not going to be easily accepted and that many lawyers may have trouble evaluating differences among solicitation, direct mail and advertising. The survey results also suggest that attitudes toward solicitation may be changing in that younger, less experienced respondents expressed more liberal attitudes toward solicitation than their older and more experienced colleagues. Taken together the findings of this article strongly suggest that solicitation is likely to offer a complex and challenging development for consumer affairs professionals in the years ahead.     

Schmoozers,not snoozers: Busting the Kevin and Angela stereotypes in public accounting

In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public accounting professionals argue that they are boundary spanners. Working at the intersection of the firm/client interface, these professionals contend that sociability is a requisite skill for routinely navigating the many interactions they have with multiple personnel at client organizations. This research aims to address this disconnect and to confront whether the public perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we assess the sociability of 176 public accounting professionals and discover that, contrary to the stereotype, male public accountants are more sociable than males in the general population. Our analysis also demonstrates that female public accountants are no more or less sociable than females in the general population. Additional analysis shows that while male public accountants are more sociable than female public accountants, this effect is attributable to differences at lower levels of the profession and that male-female differences disappear when comparing male managers and partners to female managers and partners. Given the importance of sociability in public accounting, this research offers recruiting strategies that will help to dispel the myth of the unsociable accountant and provides training tips for enhancing sociability within the ranks.     

Whistleblowing and management accounting: An approach

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst and Young Alumni Research Fellow at the University of Maryland at College Park. He is the author or co-author of a number of articles relating to accounting and ethics that have appeared in journals such as The Accounting Review, the Journal of Accounting Research, the Journal of Accountancy, and The Government Accountants Journal. Dr. Loeb is co-editor of the Journal of Accounting and Public Policy.Dr. Suzanne N. Cory is Associate Professor of Accounting at California State University, San Bernardino. A good deal of the work on this paper was done while Dr. Cory was a faculty member at The George Washington University.We are indebted to Lawrence A. Gorden, Allen G. Schick, Jere Francis, Lee Preston, Stanley W. Davis and two anonymous reviewers for their comments on earlier drafts of this paper. Any errors are our own.     

Consumers' Attitudes Towards Professional Advertising in Hong Kong

ABSTRACT

This research was designed to investigate consumers' attitudes towards professional advertising in Hong Kong. Three hundred consumers were surveyed on their attitudes towards professional advertising by accountants, doctors and lawyers practicing in Hong Kong. The results found that, in general, professionals in Hong Kong enjoyed a high image and consumers believed that advertising would not significantly affect the current favourable image enjoyed by professionals in Hong Kong. In addition, consumers believed that professional advertising could serve as a means to acquire information. However, they also believed that advertising would increase the cost of professional services.     

Consumer Attitudes Important in Choosing Lawyers and Accountants According to Decision-Making Style

ABSTRACT

An empirical study, which examines the relationship between consumers' decision-making style and their attitudes toward areas considered important when selecting lawyers and accountants, is described. A scheme, which separates consumer decision-making into categories on the basis of systematic-spontaneous information-gathering and internal-external information-analysis dimensions, is proposed. The information-analysis dimension (internal-external) appears to be the decision-making dimension by which consumers choose legal and accounting services.     

Telecommunications in the Information Age. Singleton,Loy A. Cambridge: Ballinger Publishing Co., 1983, 239 pp. $19.95

Abstract

A telephone survey was conducted among a national probability sample of 330 adults to determine consumer attitudes toward the use of subliminal stimulation techniques in a self-improvement product. Additionally, those most favorable toward the product concept were profiled. The study found consumers to be skeptical toward the use of subliminal messages for the purpose of self-improvement and concerned about being influenced to do something they did not want to do. Those consumers most favorable toward the subliminal technique had prior experience with computers and video equipment, were less educated, and had some family problems. Comparisons are made with prior studies of consumer attitudes toward subliminal advertising.     

Marketing Accounting Services in the U.S. and Norway

Abstract

This study compares the general perceptions of marketing and the marketing experiences and training by accountants in the United States and Norway. The results of this study indicate there are differences in perceptions of marketing held by accountants in the U.S. and Norway and in their marketing practices. Accountants in the U.S. held stronger opinions on the importance of marketing accounting services, whereas accountants in Norway believed more strongly that reputation for quality work was more important than marketing. Over two-thirds of Norway accountants reported they did not use marketing concepts in their practice while over half of U.S. accountants indicated they did. A majority of Norway accountants indicated they did not need marketing because their clients come to them when they need their services. These findings demonstrate the importance of being cognizant of the differences in marketing professional services as accountants expand their understanding of global business and accounting practices.     

Retail Salespeople's Training and Its Impact on Attitudes Toward Handling Consumer Complaints

Abstract

This paper reports the results of a study of retail salespeople's training and its impact on attitudes toward consumer complaints. A sample of 59 retail salespeople from a variety of retail stores were surveyed via a self-administered questionnaire.

Significant differences were found between salespeople with more formal training and those who received informal/no training when they were hired into the sales positions. Findings indicate that proper training can equip salespeople to deal with customers who complain.     

Marketing by CPAs

Abstract

Until the late 1970s, the AICPA discouraged commercial advertising and some other marketing tactics by practicing accountants. This study contacted 600 CPAs in the U.S. in an attempt to discover what kinds of marketing they employ, how useful they think it is, and how appropriate do they feel the AICPA's rules and regulations are in regard to marketing an individual CPA's services. Most thought the AICPA was fair. Accountants doing the most marketing tend to be younger males. “Conflict of Interest” was the area of most current concern in light of the ongoing problems of public accounting firms doing both auditing and consulting for the same client. “Newspaper” was the preferred advertising medium. Most of those surveyed were pleased the AICPA relaxed its restrictions on marketing and advertising, even though many CPAs still do not market their services to any great extent. This may change as younger accountants fill leadership positions in U.S. accounting firms.     

Accountants' Attitudes Toward Advertising and Their Use of Marketing Tools

This paper reports the results of a national study of accountants' attitudes toward advertising and heir use of various marketing tools. A mail survey was used to collect the data from a randomly selected sample of accountants. Analysis of the results using percentages and means revealed overall negative attitudes toward advertising. However, younger accountants were more favorable toward the use of advertising. This indicates that in the future there will be increased emphasis on marketing and advertising of accounting services. Seminars, yellow page ads, and brochures were ranked as the three most effective marketing tools. The major reasons respondents did not engage in more marketing activities were concerns over the costbenefits of their use.     

Ethical dilemmas for accountants: A United Kingdom perspective

The paper provides an introduction to some of the professional ethical dilemmas facing an accountant in the United Kingdom. The first part deals with those dilemmas which accountants would normally accept are covered by the term ethics. These include the problems associated with adequately fulfilling a duty to shareholders and conflicts of interest (including whistleblowing) by the accountant acting as independent auditor or as an employee. The second part deals with wider aspects of ethical dilemmas stemming from reconciling the implicit understanding that the accountant is being objective with the fact that accounting rules make it very difficult to sustain that objectivity.Andrew Likierman, Professor of Accounting at the London Business School graduated from Oxford in Philosophy, Politics and Economics, is a qualified accountant and has worked in both the private and public sectors. He started the first regular UK MBA ethics course but more usually publishes in the field of financial control.     

The Contingency Effects of Supplier Influence Strategies and Their Implications for Retailer Cooperation

Abstract

The success of manufacturers' consumer marketing programs often hinges on whether they are implemented at the retail level. Manufacturers use various influence strategies to persuade retailers to adopt their marketing programs. We investigate how well those influence strategies shape the retailers' positive attitudes toward their suppliers' marketing programs. We find that the effectiveness of those influence strategies depends upon the extent of uncertainty in the retailers' market. We also find that the manufacturer's investment in specific assets to support its relationship with the retailer strongly affects the retailer's attitude toward the supplier's programs.     

Reducing Turnover in Public Accounting Firms: An Internal Marketing Strategy

ABSTRACT

If one considers that public accounting firms are involved in a labor-intensive service, dependent on staff members for their input, the seriousness of high employee turnover levels becomes evident. Thus, it is imperative that public accounting firms find a means to retain experienced accountants if they are to successfully service clients. This requires a change in philosophy for accounting firms. Previous research has focused primarily on determining the reasons employees give for leaving/remaining with a firm. This is generally where the process ends. Few accounting firms lake the next step which involves the development of an internal marketing plan to reduce turnover.     

Trust in the Board: A Strategic Imperative in Times of Uncertainty

ABSTRACT

In turbulent environments, investors seek to minimize risk. Many public/nonprofit organizations evoke a sense of trust in their members by maintaining boards of directors. This study examined faculty member attitudes about the public/nonprofit institutions and boards who manage their retirement funds (n = 240). A structural model revealed that investors developed trust in the board when they view the organization positively through reliable communication, a sense of shared values and retirement funds that perform soundly. As a mediator of attitude toward the organization trust in the board also diminished investor perceptions of risk, and partially explained whether members cooperated and continued with the organization. The findings support trust as a key intervening factor in member-organization relationships and suggest building trust in board governance as an effective way to reduce uncertainty.     

Operators' Attitudes Toward Sustainable Tourism Development Concept in Ghana

Abstract

This paper examines the operators' attitudes towards sustainable tourism development concept in Ghana, using Butler's (1993) five constructs.

The major finding is that Ghanaian tourism operators (private and public) have favorable attitudes toward sustainable tourism development concept. However, its implementation is constrained by a state of inertia such as cost and expertise. Therefore, a comprehensive training in development of tourism, human resources, and the marketing and promotion of the concept needs to be implemented by the government in order to bring about a better awareness and benefits of this concept.     

Dangerous Donations? The Effects of Cause-Related Marketing on Charity Attitude

SUMMARY

How might cause-related marketing affect attitudes toward the charity involved? Could charity attitudes be harmed? These questions were addressed in a controlled laboratory study. Positive/negative fit between the organizations was manipulated, and company attitude was measured. The results suggest that charity attitude may be negatively impacted if consumers' attitudes toward the company are negative, or if the organizations have negative fit. Alternatively, CRM may improve charity attitude if company attitude is positive or the organizations share positive fit. The effect of fit is stronger than the effect of company attitude, so positive fit may compensate for pairing with a company toward which consumers' attitudes are negative.     

The Effects of Employee Attitudes on Workplace Charitable Donations

ABSTRACT

The objectives of this paper are to examine the effects of employee attitudes toward the employer on workplace monetary donations at two levels: (1) to see if there is a significant difference between the attitudes of employees who make workplace contributions and those who do not; and (2) to examine whether awareness of employer charitable contributions moderate the relationship between employee attitudes and donating behavior. Employee attitudes include organizational commitment and job satisfaction. The research questions are examined in the context of workplace contributions made to a regional branch of United Way. The results indicate that organizational commitment scores exhibited by employees who made workplace contributions, and who were aware that their employer was also making corporate donations were significantly higher than the commitment for employees who did not make workplace contributions. No significant relationships were found for job satisfaction.