MUHASEBE FİRMALARINDA PAZAR ODAKLILIK VE İLİŞKİSELPAZARLAMA

Öz

Muhasebe mesleği değişen ekonomik koşulların olumsuz etkisini hissetmektedir ve faaliyetlerini değişen koşul ları temel alarak şekillendirmektedir. Bu faaliyetlerden önemli bir tanesi muhasebe meslek mensuplarının pazarlama fonksiyonuna bakış açısındaki değişimdir. Bu çalışmada; değişen koşullara ayak uydurabilmek için muhasebe firmalarının gerçekleştirmesi gereken, pazarlamaya ilişkin bir takım uygulamalardan söz edilmekte ve literatürde önemli derecede yer bulan pazar odaklılık ve ilişkisel pazarlamanın muhasebe firmaları tarafından önemi ortaya konulmaya çalışılmaktadır

Anahtar Kelimeler

• Muhasebe mesleği, profesyonel hizmetler, pazar odaklılık, ilişkisel pazarlama

Öz

In today’s economic world, changes in economic conditions force firms to apply for new methods or conceptsin order to stay competitive. Firms now figure their operations according to these changing conditions. One ofthese changes that economically affect the firms’ approaching to the market is the way they view their practicesin marketing. There are new approaches that accounting firms could apply in order to remain competitive. These are market orientation and relationship marketing that are especially important for small accounting firmschallenging the larger ones. In this study, accounting profession, as a professional service provider, and their view of marketing is evaluated. Then the importance of market orientation, more specifically customer orientation, and relationship marketing is stressed for accounting firms

Anahtar Kelimeler

• Accounting profession, professional services, market orientation, relationship marketing

Kaynakça

1. Agarwal, S., Erramilli, M. K. and Dev, Chekitan S. (2003), “Market Orientation and Performance in Service Firms: Role of Innovation, Journal of Services Marketing, Vol:17, No:1, s:.68-82
2. Anderson, James C. ve Narus, James A. (1991), “Partnering as a Focused Market Strategy”, California Mana- gement Review, Spring, Vol: 33, No:3. pp.95-113.
3. Avlontis, George J. ve Gounaris, Spiros P. (1999), “Marketing Orientation and Its Determinants: An Empirical Analysis”, European Journal of Marketing, Vol.33, No.11/12, s: 1003-1037.
4. Barr, Terri Feldman ve McNeilly, Kevin M. (2003), “Marketing: Is It Still Just an Advertising? The Experiences of Accounting Firms as a Guide for Other Professional Service Firms”, Journal of Services Marketing, Vol:17, No:7, s: 713-729.
5. Bayazıtlı, Ercan ve Koçak, Akın (2002), “Muhasebe Mesleğinde Pazarlama Üzerine Bir Araştırma”, Temel Eğitim ve Staj Merkezi Yayınları, Yayın No: 45, Ankara.
6. Bloom, Paul N. (1984), “Effective marketing for professional services”, Harvard Business Review, Sep/Oct, Vol. 62, No: 5, s: 102-110.
7. Chaston, I., Badger, B., Mangles, T. ve Sadler-Smith, E. (2003), “Relationship Marketing, Knowledge Manage- ment Systems and E-Commerce Operations in Small UK Accountancy Practices”, Journal of Marketing Ma- nagement, Vol:19, No: 1/2, s:109-129.
8. Crittenden, Victoria L., Davis, Larry R., Simon, Daniel T. ve Trompeter, Gregory (2003), “Deregulation of Pro- fessional Accounting Services in the United Kingdom: Integrating Marketing and Accounting”, Journal of Stra- tegic Marketing, Vol. 11 No:1, s: 37-53.

9. Crosby, Lawrence A., Evans, Kenneth R. ve Cowles, Deborah (1990), “Relationship Quality in Services Selling: an Interpersonal Influence Perspective”, Journal of Marketing, Vol : 54. No: 3, s: 68-81.
10. Desphande, Rohit ve Farley, U. John (1998), “Measuring Market Orientation: Generalization and Synthesis”, Jo- urnal of Market Focused Management, Vol.2, No.3, s:.213-232.
11. Eriksson, Kent ve Vaghult, Anna Lofmarck (2000), “Customer Retention, Purchasing Behavior and Relationship Substance in Professional Services”. Industrial Marketing Management, Vol:29, No: 4, s:363-372.
12. Ferguson, Clifford J. (1996), “Selling” professional services: a practical approach- Part I”, Management Deci- sion, Vol 34 No: 3, s:49-54.
13. Foster. George ve Swenson, Dan W. (1997), “Measuring the Success of Activity Based Cost Management and Its Determinants”, Journal of Management Accounting Research, Vol: 9, s: 109-140.
14. Goebel, Daniel J., Marshall, Greg W ve Locander, William B. (1998), “Activity-Based Costing Accounting for a Market Orientation”, Industrial Marketing Management, Vol:27, No:6, s: 497-510.
15. Guo, Chiquan (2002), “Market Orientation and Business Performance”, European Journal of Marketing, Vol.36, No.9/10, pp.1154-1163.
16. Harte, H. G. ve Dale, B. G. (1995), “Improving Quality in Professional Service Organizations: A Review of the Key Issues”, Managing Service Quality, Vol: 5, No:3, s:34-44.
17. Jaensson, Jan- Erik (2002), “Relationship Marketing and Market Orientation in an African Context”, Internatio- nal Academy of African Business and Development (IAABD) conference, Port Elisabeth, South Africa, Ap- ril.
18. Kohli, Ajay K. and Jaworski, Bernard J. (1990), “Market Orientation: The Construct, Research Propositions, and Managerial Implications”, Journal of Marketing, Vol.54, No.2, pp.1-18.
19. Kohli, Ajay K., Jaworski, Bernard J. and Kumar, Ajith (1993), “MARKOR: A Measure of Market Orientation”, Journal of Marketing Research, Vol.30, No.4, November, 467-477.
20. Mills J. and Tsamenyi M. (2000), “Communicative Action and the Accounting/Marketing Interface in Industry”, Journal of Applied Management Studies, Vol: 9, No 2, s: 257-273.
21. Morgan, Neil A., (1990),“Professional Accountancy Firms and Marketing”, Service Industries Journal, Vol: 10, No: 3, s: 599-613.
22. Morgan, Robert E., Katsikeas, Constantine S. ve Appiah-Adu, Kwaku. (1998), “Market Orientation and Organi- sational Learning Capabilities”, Journal of Marketing Management, Vol: 14, No:4/5, s: 353-381.
23. Murdock, G. ve McGrail, G. (1994) Developing a customer-oriented approach to fee setting. The National Pub- lic Accountant, Vol:39, No:9, s:17–23.
24. Narver, John C. and Slater, Stanley F. (1990), “The Effect of a Market Orientation on Business Profitability”, Jo- urnal of Marketing, October, 5, pp.20-35.
25. Nevin, J.R. (1994), “Relationship marketing and distribution channels: Exploring fundamental issues”, Journal of Academic Marketing Science, Vol: 23, No: 4, s:334-337.
26. Nielsen, Jorn Flohr, Bukh, Per Nikolaj D. ve Mols, Niels Peter (2000), “ Barriers to Customer-Oriented Mana- gement Accounting in Financial Services”, International Journal of Service Industry Management, Vol. 11 No: 3, s: 269- 286.
27. Rexha, Nexhmi, Kirk-Burnnand, Tamara ve Ramaseshan, B. (2000), “The Impact of Technically Focused Valu- es or Market Orientaiton of Professional Service Firms”, Journal of Professional Services Marketing, Vol.21, No.1, s:45-61.
28. Roxas, Maria L., Peek, Lucia, Peek, George A. ve Hagemann, Thorsten (2000), “ Preliminary Evaluation of Pro- fessional Accounting Services: Direct Marketing on the Internet”. Journal of Services Marketing, Vol: 14, No: 6/7, s: 595- 606.
29. Webster, Jr. (1988), “The Rediscovery of Marketing Concept”, Business Horizons, Vol:31, No:3, s:29-39.
30. Yau, Oliver H. M. ve Wong, Thomas (1990), “How do CPA Firms Perceive Marketing and Advertising? A Hong Kong Experience”, European Journal of Marketing, Vol. 24, No: 2, s: 43-54.
31. Yükselen, Cemal (2002), “Muhasebe ve Mali Müşavirlik Hizmetlerinde Pazarlama”, İSMMMO Yayınları, Yayın No:39, İstanbul.