How do CPA Firms Perceive Marketing and Advertising? A Hong Kong Experience

Abstract

Professional accounting bodies in most English‐speaking countries have recently relaxed advertising restrictions to varying degrees. However, profession accountants are only allowed to place advertisements when seeking staff, acting on behalf of a client or acting as a fiduciary. This article therefore seeks to find out how CPA firms in Hong Kong perceive the concept of advertising and marketing and the effects of advertising and marketing of their services on professional ethics. Eighty successful personal interviews were conducted to collect the necessary data. Findings indicated that most CPA firms did not agree to relaxation of the restriction on advertising and promotion, which they believed would lead to poor company image.

Citation

Yau, O.H.M. and Wong, T. (1990), "How do CPA Firms Perceive Marketing and Advertising? A Hong Kong Experience", European Journal of Marketing, Vol. 24 No. 2, pp. 43-54. https://doi.org/10.1108/03090569010005912