This suggests that advertising is seen as an important marketing strategy. Many accounting firms believe that advertising can help expand their client base. Clients and Advertising Studies of consumer attitudes towards advertising by lawyers, doctors, and accountants have shown strong favoritism for advertisements. It is a means for clients to acquire information on an accounting firm without much expense or time invested. Consumers think it is more appropriate for accountants than for lawyers and physicians, to advertise.
Consumers are more inclined to use the services of an accountant who advertises.
Advertising should be viewed as a communication medium that will enable accounting firms to engage in image development and a delivery vehicle for information to potential clients. Purpose of the Study A study was undertaken to examine the perceptions of small business executives concerning the advertising of accounting services. Specifically, the content of print advertisements in terms of qualifications, services, and price were examined. The perceptions held by small business executives of advertising content in these areas also allow inferences about their perceptions of accountant advertisements in general. A discussion of these variables and the methodology employed in the study follows.