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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
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