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Muhasebecilerin Mesleki Ve Demografik Özelliklerine Göre Reklama Yönelik Tutumlarının Belirlenmesine Yönelik Bir Araştırma

Year 2006, Volume: 15 Issue: 1, 411 - 426, 01.03.2006

Abstract

While accountants in our country are banned to advertise this is the case for their colleagues in many countries In this study it has been tried to find out accountants’ attitudes toward advertisement Some forms of questionnaire was delivered in a convention that the accountants hold periodically The answers gathered from 115 accountants were evaluated Test z correlation analysis and discriminant analysis were applied to the data gathered More than half the accountants who took the questionnaire expressed that they would do advertisement if the ban were to be put an end Besides they specified that they were willing to give information to the public about their services and their qualifications if they were not willing to specify their fees While leaflets and accounting magazines are among the leading means of advertisement that they would like to use radio and tv are the last means of advertisement they think of It was found out that the accountants had a positive approach to advertisement The younger the less experienced and the less customer the more tended to advertisement The features that came out to differ those willing to do advertisement and those who are not can be summarized as willing to give information about accounting to the public favoring the advertisement and its affect on competing Keywords: Advertising Advertising ban Attitudes Accountants

References

  • Arndt, T. L., and G. F. Hanks (1978), “Advertising – Yes/No: The Opinions Behind the Vote”, The Woman CPA, 40, 2, April, pp.19-21.
  • Carver Jr., M. R., T. E. King and W. A. Label, “Professional Notes: Clients’ Views of the Consequences of Advertising by Accountants”, Journal of Accountancy (pre-1986), September, 148, 3, pp.113-115.
  • Cooper, W. D., S. Dunn, M. Kiel, B. Miles and W. C. Weeks (1990), “Perception of CPAs Concerning Advertisin”, The CPA Journal, 60, 4, pp.96-99.
  • Darling J. R. (1977), “Attitudes Toward Advertising By Accountants”, The Journal of Accountancy, February, pp.48-53.
  • Darling J. R. and D. W. Hackett (1978), “The Advertising of Fees and Services: A Study of Contrasts Between, and Similarities Among, Professional Groups”, Journal of Advertising, Spring, pp.23-34.
  • Dursun, Y. ve İ. Kayar (1997), “Turkish Lawyers’ Attitudes Towards Advertising and Their Advertising Intentions,” Enriching Marketing Practice and Education (eds: Elnora W. Stuart ve Ellen M. Moore, Southern Marketing Association 1997 Proceedings, Atlanta-Georgia (5-8 November), pp. 272-276.
  • Gamble G. O., G. Highsmith-Quick, E. Jones and P. D. Slade (2000), “What Small and Medium-Size Firms Think About Advertising”, The CPA Journal, February, pp.60-62.
  • Heischmidt, K. A. and J. Elfrink (1991), “The Changing Attitudes of CPAs Toward Advertising”, Journal of Advertising, Vol:XX, No:2, June, pp.39-51.
  • Hite, R. E. and C. Fraser (1988), “Meta-Analyses of Attitudes Toward Advertising by Professionals”, Journal of Marketing, Vol:52, July, pp.95-105.
  • Hite, R. E. and J. A. Bellizzi, (1986), “Consumers’ Attitıdes Toward Accountants, Lawyers, and Physicians With Respect to Advertising Professional Services”, Journal of Advertising Research, 26, June/July, pp.45-54.
  • Hodge, T. G., M. H. Brown and J. R. Lumpkin (1990), “CPAs’ Attitudes Toward Advertising and Its Professionalism”, Akron Business and Economic Review; Fall, 21, 3, pp.20-28.
  • Marts, J. A., E. D. Honeycutt Jr. and J. A. Kenan (1989), “How CPA Firms Market Their Services”, Journal of Accountancy, February, pp.111-113.
  • Nakip, M., Pazarlama Araştırmaları, Seçkin Yayıncılık, Ankara, 2003.
  • Peacock, E., S. Pelfrey and S. Folland (1988), “Advertising By Accountants: An Update”, The CPA Journal, December, 58, 12, pp.86-90.
  • Sa’adiah H. M., (2001), “Advertising of Accounting Services”, Akauntan Nasional, May, pp.16-21.
  • Sellers J. H. and P. J. Solomon (1978), “CPA Advertising: Opinions of the Profession”, The Journal of Accountancy, 145, February, pp.70-76.
  • Stevens, R. E., W. C. McConkey and D. L. Loudon, (1991), Professionals’ Attitudes Toward Advertising: A Comparison of Attorneys, Dentists, and Physicians”, Akron Business and Economic Review, Vol.22, No.3, Fall, pp.108-115.
  • Yau, O. H. M. and T. Wong (1990), How do CPA Firms Perceive Marketing and Advertising? A Hong Kong Experience”, European Journal of Marketing, 24, 2, pp.43-54.
  • Zikmund W. G. and M. d’Amica, Effective Marketing, West Publishing Co. Minneapolis/St Paul, 1995.

Muhasebecilerin Mesleki Ve Demografik Özelliklerine Göre Reklama Yönelik Tutumlarının Belirlenmesine Yönelik Bir Araştırma

Year 2006, Volume: 15 Issue: 1, 411 - 426, 01.03.2006

Abstract

Ülkemizde muhasebecilerin reklam yapması yasak olmakla birlikte birçok ülkede reklam yapabilmektedirler Bu çalışmada muhasebecilerin reklama karşı tutumları belirlenmeye çalışılmıştır Muhasebecilerin belirli aralıklarla düzenledikleri bir toplantıya katılarak hazırlanan anket formu dağıtılmıştır 115 muhasebeciden alınan cevaplar değerlendirilmiştir Elde edilen verilere z testi korelasyon analizi ve ayırma analizi uygulanmıştır Araştırmaya katılan muhasebecilerin yarıdan fazlası yasak kalksa reklam yapacaklarını belirtmişlerdir Ayrıca muhasebeciler reklam yapmalarına izin verilse hizmetleri ve nitelikleri hakkında bilgi vermeyi istediklerini belirtmişlerdir Diğer yandan muhasebecilerin ücretleri hakkında bilgi vermekte istekli olmadıkları ortaya çıkmıştır Yararlanmayı düşündükleri reklam araçlarının başında muhasebe dergileri tanıtım broşürleri gelirken radyo ve televizyon düşündükleri en son araçlar arasında yer almıştır Muhasebecilerin genel olarak reklama karşı olumlu bir tutum gösterdikleri ortaya çıkmıştır Genç daha az tecrübeli ve müşteri sayısı az olan muhasebecilerin reklam yapma ihtimali oldukça yüksektir Reklam yapma niyeti olan muhasebeciler ile olmayanları ayırt edici özellikler arasında reklam yapma taraftarı olma muhasebecilerin nitelikleri hakkında bilgilendirme mesleğin kamuoyundaki imajını olumsuz yönde etkileme ve reklam yapmanın rekabeti artırması konuları yer almıştır Anahtar Kelimeler: Reklam Reklam Yasağı Tutumlar Muhasebeciler

References

  • Arndt, T. L., and G. F. Hanks (1978), “Advertising – Yes/No: The Opinions Behind the Vote”, The Woman CPA, 40, 2, April, pp.19-21.
  • Carver Jr., M. R., T. E. King and W. A. Label, “Professional Notes: Clients’ Views of the Consequences of Advertising by Accountants”, Journal of Accountancy (pre-1986), September, 148, 3, pp.113-115.
  • Cooper, W. D., S. Dunn, M. Kiel, B. Miles and W. C. Weeks (1990), “Perception of CPAs Concerning Advertisin”, The CPA Journal, 60, 4, pp.96-99.
  • Darling J. R. (1977), “Attitudes Toward Advertising By Accountants”, The Journal of Accountancy, February, pp.48-53.
  • Darling J. R. and D. W. Hackett (1978), “The Advertising of Fees and Services: A Study of Contrasts Between, and Similarities Among, Professional Groups”, Journal of Advertising, Spring, pp.23-34.
  • Dursun, Y. ve İ. Kayar (1997), “Turkish Lawyers’ Attitudes Towards Advertising and Their Advertising Intentions,” Enriching Marketing Practice and Education (eds: Elnora W. Stuart ve Ellen M. Moore, Southern Marketing Association 1997 Proceedings, Atlanta-Georgia (5-8 November), pp. 272-276.
  • Gamble G. O., G. Highsmith-Quick, E. Jones and P. D. Slade (2000), “What Small and Medium-Size Firms Think About Advertising”, The CPA Journal, February, pp.60-62.
  • Heischmidt, K. A. and J. Elfrink (1991), “The Changing Attitudes of CPAs Toward Advertising”, Journal of Advertising, Vol:XX, No:2, June, pp.39-51.
  • Hite, R. E. and C. Fraser (1988), “Meta-Analyses of Attitudes Toward Advertising by Professionals”, Journal of Marketing, Vol:52, July, pp.95-105.
  • Hite, R. E. and J. A. Bellizzi, (1986), “Consumers’ Attitıdes Toward Accountants, Lawyers, and Physicians With Respect to Advertising Professional Services”, Journal of Advertising Research, 26, June/July, pp.45-54.
  • Hodge, T. G., M. H. Brown and J. R. Lumpkin (1990), “CPAs’ Attitudes Toward Advertising and Its Professionalism”, Akron Business and Economic Review; Fall, 21, 3, pp.20-28.
  • Marts, J. A., E. D. Honeycutt Jr. and J. A. Kenan (1989), “How CPA Firms Market Their Services”, Journal of Accountancy, February, pp.111-113.
  • Nakip, M., Pazarlama Araştırmaları, Seçkin Yayıncılık, Ankara, 2003.
  • Peacock, E., S. Pelfrey and S. Folland (1988), “Advertising By Accountants: An Update”, The CPA Journal, December, 58, 12, pp.86-90.
  • Sa’adiah H. M., (2001), “Advertising of Accounting Services”, Akauntan Nasional, May, pp.16-21.
  • Sellers J. H. and P. J. Solomon (1978), “CPA Advertising: Opinions of the Profession”, The Journal of Accountancy, 145, February, pp.70-76.
  • Stevens, R. E., W. C. McConkey and D. L. Loudon, (1991), Professionals’ Attitudes Toward Advertising: A Comparison of Attorneys, Dentists, and Physicians”, Akron Business and Economic Review, Vol.22, No.3, Fall, pp.108-115.
  • Yau, O. H. M. and T. Wong (1990), How do CPA Firms Perceive Marketing and Advertising? A Hong Kong Experience”, European Journal of Marketing, 24, 2, pp.43-54.
  • Zikmund W. G. and M. d’Amica, Effective Marketing, West Publishing Co. Minneapolis/St Paul, 1995.
There are 19 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Doç. Dr. İnci Varinli This is me

Publication Date March 1, 2006
Submission Date December 29, 2013
Published in Issue Year 2006 Volume: 15 Issue: 1

Cite

APA Varinli, D. D. İ. (2006). Muhasebecilerin Mesleki Ve Demografik Özelliklerine Göre Reklama Yönelik Tutumlarının Belirlenmesine Yönelik Bir Araştırma. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 15(1), 411-426.