Advertising by accountants: An empirical study

Some background to the removal of advertising restrictions in the accounting profession are provided and the literature on accountants′ attitudes to advertising reviewed. The findings of a survey among UK chartered accountancy firms on their promotional practices following the removal of restrictions are presented. Firm size was found to have a significant effect on advertising activities, with larger firms more likely to advertise, employ the services of advertising agencies, devote greater resources to advertising and to evaluate its effectiveness. Personal service emerged as important both as a criterion in the selection of advertising agencies and as an ingredient in the advertising messages developed, which tended to have a high informational content. Finally, a heavy reliance on print media was found to exist.