【正文】 客戶公司的會計事務(wù)所是否是八大公司的標(biāo)準(zhǔn)進(jìn)行的區(qū)分會和按銷售規(guī)模大小的標(biāo)準(zhǔn)進(jìn)行的區(qū)分有類似的結(jié)果。會計事務(wù)所 是否提供管理性信件會影響到客戶公司對其的滿意程度。這很可能是因為在規(guī)模較小的公司很少有所有權(quán)和控制權(quán)的分離這樣的情況出現(xiàn)。因此，會計事務(wù)所的作用更多的在于幫助客戶公司處理外部對象（如政府和股東）的信息需求。另外一個有趣的發(fā)現(xiàn)是，作為一個企業(yè)的規(guī)模增加了行政總裁的注冊會計師選拔過程的影響略有下降，而財務(wù)總監(jiān) 認(rèn)為變得更占優(yōu)勢。此外，財務(wù)總監(jiān)的角色發(fā)生在大公司更大的意義。另一個有趣的結(jié)果是，平均重要性置于所有標(biāo)準(zhǔn)是由大企業(yè)高于小企業(yè)也許暗示在前者情況愈來愈好發(fā)達(dá)的篩選過程中，同樣的標(biāo)準(zhǔn)和教育中的個案的需要表示后者。樣品的綜合分析，但是，可能掩蓋部分樣品之間的差異。這里的客戶是講了及時的信息和援助，以合理的成本需要。 準(zhǔn)則影響其選擇的會計師事務(wù)所 :客戶的需要可以衡量的重要性，他們在他們的會計師事務(wù)所的選擇不同的標(biāo)準(zhǔn)進(jìn)行。其中的 60 家合作企業(yè)報告每年的銷售額少于 300 萬美元， 35 家公司報告顯示銷售范圍在 400 到 700 萬美元，35 家公司公布的銷售額超過 800 萬美元。從非受訪者特點進(jìn)行的檢查顯示，并沒有與受訪者顯現(xiàn)出明顯的不同。泰勒和湯普森， 1962）。在這些公司的利益是被經(jīng)濟的增長所激勵的，這也是他們所希望的，這將提供一個視野深入了解其中的壓力增長的地方對審 計，會計和一個公司的信息需求。市場調(diào)查研究的新市 場在市場需求的評估中是非常寶貴的。如果一個會計事務(wù)所在幾個地方有一些分支機構(gòu)而且還擁有廣泛的客戶基礎(chǔ)，那么假設(shè)非正式的報告程序的存在，就會產(chǎn)生一個連貫的市場信息系統(tǒng)。這與此相反的是上述其他研究發(fā)現(xiàn)了其中的會計師事務(wù)所變更發(fā)生率相對較低。 在 床上用品領(lǐng)域， 羅德 （ 1974 年）確定了 在 1971年 的 十一月和 1973 年 的二月之間更換 注冊會計師事務(wù)所 的 250 個公司。 在 1952 年至 1965 年期間，只有 83 個公司展示了其會計師事務(wù)所的原因 ， 而對會計師事務(wù)所合并其他的改變 研究并不詳盡 。大約 95％的公司使用 他們自己的 會計師事務(wù)所 做每年的審計 。在這里，重點擴大從客戶需要包括對優(yōu)勢和注冊會計師事務(wù)所正在制定的戰(zhàn)略弱點的認(rèn)識。 接下去的部分 綜述 了 公共會計事務(wù)所選擇現(xiàn) 有的研究 ， 發(fā)展了上述步 2 驟中的 前兩 步。（ 1）確定為服務(wù)和信息當(dāng)前和未來客戶的需求 ，確定其目前的行為和他們所遇到的問題 。對現(xiàn)代營銷范圍延伸遠(yuǎn)遠(yuǎn)超出了募捐和富勒 牙 刷推銷員 哈德森 或由諸如惠普萬斯社會批評家所描述的熟練操作。s influence on the CPA selection process declines slightly, whereas that of the chief financial officer bees more dominant. This probably arises from the growing pressure on the chief executive officer to delegate decisions in specific functional areas. ACCOUNTING SERVICES USED: The use of accountant services by electronic firms and the resultant level of satisfaction can provide further insights into market percentage of firms which use various types of services offered by CPA firms. Audited financial statements and tax related services are used by over 80% of the firms, but services related to management information and advice are used by less than two thirds of the sample. Thus the CPA firm39。Burton and Roberts, 1967。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。s management (31 cases), the need for additional services (17 cases), and the need for new financing (9cases). Disputes or dissatisfaction were mentioned in only 11 cases and the fee was an issue in only one of the cases. Beding field and Loed (1974) identified 250 firms registered with the SEC which had changed CPA firms between November, 1971 and February, 1973. They surveyed 141 of these panies and found that the fees of the outgoing firm and dissatisfaction with it were cited in over 40% of the cases. When the change involved movement from a nonnational CPA firm to a national CPA firm, there was often pressure to do so from the investment bankers involved in the client pany. In a survey of 165 firms which went public in the last quarter of 1969 and the first quarter of 1970, Carpente