外文翻譯--發(fā)展會(huì)計(jì)師事務(wù)所的營(yíng)銷理念-會(huì)計(jì)審計(jì)(已修改)
2025-06-01 07:44 本頁(yè)面
【正文】 外文翻譯 Developing the Marketing Concept in Public Accounting Firms Material Source: Author: Tyzoon and Albert INTRODUCTION The Metcalf Report of the Senate Submittee on Reports, Accounting, and Management has declared that the public accounting profession needs to foster petition. 1 The accounting establishment faces a curious dilemma: aggressive marketing activity is a necessary ingredient in intensified petition, yet this activity is all too often perceived to conflict with professional standards of ethical conduct. To some extent this conflict arises out of a misconception of marketing. The scope of modem marketing stretches far beyond the solicitations and hardsell of the Fuller Brush Salesman or the skillful manipulations described by social critics such as Vance Packard. The purpose of this paper is to develop the relevance of a marketing orientation to firms providing public accounting services. Though the paper focuses on public accountants, the methodology developed here could be extended to the marketing of the other professional services. At a fundamental level, the formulation of marketing strategy consists of four steps. They are:(1) To identify the needs of current and prospective clients for services and information。 to identify their current behavior and the problems they encounter.(2) To partition the total market into segments so as to highlight the different needs and problems of various groups.(3) To select one or more of these segments as the target(s) of the firm39。s business activities.(4) To design and implement client services, including munication programs which convey the benefits these services could provide to prospects in the target markets. The following section reviews existing research on selection of public accounting firms. The next section develops the first two of the above steps. The results of a telephone survey of chief executive officers and chief financial offiers in privately held high technology finns are reported as a case example. In addition, the evolution of a small firm and its accounting needs is presented in a hypothetical example to dramatize the research results. The discussion then turns to the last two of the above four steps. Here the focus broadens from client needs to include an understanding of 2 the strengths and weaknesses of the CPA firm which is formulating the strategy. The marketing audit is introduced as a vehicle for formulating marketing strategy and evaluating performance. Taylor and Thompson (1962) report on a study of the selection decision for 222 manufacturing firms. The criteria that firms used in selecting a public accounting firm were its reputation, professional standing, petence, national and international coverage, and knowledge of the client firm and its industry. Over 85% of the firms had not changed their CPA firm for more than 10 years because the change would be costly and timeconsuming, result in a loss of continuity and, perhaps, be adversely viewed by the business munity. Approximately 95% of the firms use their CPA firms for services other than the annual audit. These services include preparation of tax returns, evaluation of acquisition, merger and consolidation prospects, internal cost accounting and development of management information systems and special studies in the areas of financing, pension funds, profit sharing programs, and foreign subsidy organization and operation. About half the firms used their CPA firm as consultants on management problems. Burton and Roberts (1967) studied the firms on the Fortune list of the 500 largest industrial firms. For the period of 19521965, only 83 firms showed a change of its CPA firm for reasons other than the merger of the public accounting firm. Of these changes, only five were to a smaller sized CPA firm, 31 were from a small CPA firm to a Big 8 firm, and in 46 cases, the outgoing and ining CPA firms were of parable
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1