Автор |
Scott, Mark E. |
Автор |
Weekes, David J. |
Автор |
Tidwell, Paula M. |
Дата выпуска |
1996 |
dc.description |
ABSTRACTThis 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.” |
Формат |
application.pdf |
Издатель |
Taylor & Francis Group |
Копирайт |
Copyright Taylor and Francis Group, LLC |
Название |
The Effect of Qualifications and Membership of Professional Accounting Bodies on the Individual's Choice of Accountants |
Тип |
research-article |
DOI |
10.1300/J090v14n01_10 |
Print ISSN |
0748-4623 |
Журнал |
Journal of Professional Services Marketing |
Том |
14 |
Первая страница |
137 |
Последняя страница |
156 |
Аффилиация |
Scott, Mark E.; Charles Sturt University |
Аффилиация |
Weekes, David J.; Charles Sturt University |
Аффилиация |
Tidwell, Paula M.; Charles Sturt University |
Выпуск |
1 |
Библиографическая ссылка |
Ferguson, J. and Higgins, L. 1989. Effects of the price of tax preparation services and the CPA credential on the perception of service quality. Journal of Professional Services Marketing, 5(1): 87–99. pages |
Библиографическая ссылка |
Hite, R., Fraser, C. and Bellizzi, J. 1990. Professional Service Advertising—The effects of price inclusion, justification and the level of risk.. Journal of Advertising Research, August/September |
Библиографическая ссылка |
Kotler, P. 1991. Marketing Management., , 7th Edition Prentice Hall. |
Библиографическая ссылка |
Reddy, A., Buskirk, B. and Kaicker, A. 1993. Tangibilizing the Intangibles: Some strategies for services marketing. Journal of Services Marketing, 7: 13–17. No 3, pages |
Библиографическая ссылка |
Sager, W. 1992. Characteristics of a professional accountant.. The National Public Accountant, January: 14–15. pages |
Библиографическая ссылка |
Turley, L. and LeBlanc, R. 1993. An exploratory investigation of consumer decision making in the service sector.. Journal of Services Marketing, 7 No 4 |