THE CHANGING ATTITUDES OF CPAS TOWARD ADVERTISING

This study examines the changes in accountants’ attitudes toward advertising between 1976 and 1988. Three major metropolitan areas in the United States are sampled. Specifically, the article looks at accountants’ general attitudes toward advertising, and advertising of prices and fees, the effects of advertising on services, and issues related to consumerism, public expectations, and government regulation. The findings indicate that in contrast to twelve years ago, accountants today are generally more receptive to advertising by the profession. Additionally, less experienced accountants appear to be more receptive to advertising. © 1991 Taylor & Francis Group, LLC.