【正文】 rvices 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 size. The principal reasons for the change were a shuffle in the client firm39。s marketing activities need to be targeted. Moreover, the role of the chief financial officer takes on added significance in larger firms. Also, as might be expected, respondents tend to overstate their own role in the selection process. Respondents who are chief executive officers inflate their role and deflate that of the chief financial officer. This suggests that even in firms where the chief financial officer is in fact the dominant influence in the selection process, the chief executive officer39。會(huì)計(jì)機(jī)構(gòu)面臨的一個(gè)奇怪的兩難境地：積極的營(yíng)銷活動(dòng)是在激烈的競(jìng)爭(zhēng)，但這一活動(dòng)的必要因素常常是知覺(jué)與專業(yè)水準(zhǔn)的道德行為的沖突。雖然 會(huì)計(jì)師的 重點(diǎn) 是 開(kāi)發(fā)這里 ，其中 的方法可以推廣到其他專業(yè)服務(wù)營(yíng)銷。 （ 3）要選擇一個(gè)作為該公司的業(yè)務(wù)活動(dòng)目標(biāo) ，并 細(xì)分 他們的 市場(chǎng)。此外，一個(gè)小公司，其會(huì)計(jì)需求的演變，提出了在一個(gè)假設(shè)的例子要夸大其詞的研究成果。選擇的標(biāo)準(zhǔn)，在一家公共會(huì)計(jì)公司所使用的公司 和 它的聲譽(yù)，專業(yè)地位，能力，國(guó)家和國(guó)際覆蓋面，對(duì)客戶公司及其行業(yè)知識(shí) 相聯(lián)系 。 大約有一半的企業(yè)作為管理顧問(wèn)公司的會(huì)計(jì)師事務(wù)所的問(wèn)題。 這種變化的主要原因是，在客戶公司的管理層（ 31 例），對(duì)（ 17 例的額外服務(wù)的需求洗牌，并為新的融資（ 9 例）的需要。 當(dāng)變更涉及從非國(guó)家會(huì)計(jì)師事務(wù)所 轉(zhuǎn) 向國(guó)家運(yùn)動(dòng)會(huì)計(jì)師事務(wù)所 時(shí) ，客戶公司所涉及的投資銀行家往往 會(huì) 有壓力。 客戶需求和市場(chǎng)細(xì)分 :營(yíng)銷觀念的戰(zhàn)略主張，強(qiáng)調(diào)以客戶的滿意度作為在市場(chǎng)上取得成功的關(guān)鍵。這樣的設(shè)計(jì)和舉報(bào)制度，當(dāng)然肯定對(duì)會(huì)計(jì)師事務(wù)所的組織結(jié)構(gòu)很敏感。這些目標(biāo)名義上即技術(shù)密集型的小企業(yè)。此外，注冊(cè)會(huì)計(jì)師選擇現(xiàn)有研究都集中在大型公共企業(yè)，而忽略了小型私人公司（床上用品領(lǐng)域和勒布， 1974。這些公司中， 112家企業(yè)參加了調(diào)查。如果沒(méi)有可用性，那么就由這些人的助理接受采訪。面 試的內(nèi)容包括：會(huì)計(jì)師事務(wù)所評(píng)估所用的標(biāo)準(zhǔn)，在選拔過(guò)程中組織的影響，會(huì)計(jì)服務(wù)所使用，以及與這些服務(wù)的滿意程度，改變會(huì)計(jì)師事務(wù)所的頻率，以及替代會(huì)計(jì)師事務(wù)所的認(rèn)識(shí)。這表明，客戶之間，會(huì)計(jì)事務(wù)所，審計(jì)和稅務(wù)合作伙伴關(guān)系的參與，在創(chuàng)作與潛在客戶接觸有可能產(chǎn)生新的帳戶。這最后的結(jié)果說(shuō)，以 “ 銷售導(dǎo)向 ” ，這一直是會(huì)計(jì)師事務(wù)所最典型的反應(yīng)作為美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)放松了對(duì)征集的限制。首席財(cái)務(wù)管理人員的信放在比首席執(zhí)行官更高的價(jià)值。受訪者評(píng)分，在我到 3 級(jí)的，在何種程度上起到了幾個(gè)政黨在選擇過(guò)程中的作用。誰(shuí)是行政長(zhǎng)官的受訪人員夸大其作用和泄氣，該財(cái)務(wù)總監(jiān)。 會(huì)計(jì)服務(wù)的使用情況 :電子公司對(duì)會(huì)計(jì)服務(wù)的使用情況及其相應(yīng)的滿意程度能拓展會(huì)計(jì)事務(wù)所對(duì)市場(chǎng)需求的認(rèn)識(shí)。他們所反 映的大部分都是技術(shù)性的管理問(wèn)題，這和業(yè)務(wù)培訓(xùn)問(wèn)題是大相徑庭的。這部分歸因于會(huì)計(jì)事務(wù)所缺乏對(duì)管理性信件內(nèi)涵與作用的重視。但在那些認(rèn)為他們的會(huì)計(jì)事務(wù)所服務(wù)合格的客戶公司當(dāng)中，只 2 有 47%的公司收到了管理性信件。 。對(duì)樣本按