Some aspects of the advertising of professional accounting services

Abstract

This thesis examines the opinions of a sample of partners in accounting firms within the Republic of South Africa on the advertising of professional accounting services. The advertising of professional accounting services has become a highly contentious and complex topic. This thesis identifies eight issues related to the topic and examines the partners' opinions on these issues. In addition, the partners' opinions are examined in relation to the possible placing, means and methods of advertising of professional accounting services as well as the possible content of advertisements for professional accounting services. A methodology was designed to obtain the opinions of partners from all provinces of the Republic, from varying sizes of accounting firm, of varying ages and experience, and from both official language groups. The opinions were then analysed . The research findings show that a number of major differences of opinion exist within the profession, and that generally the present rules and regulations pertaining to advertising are in need of revision. This thesis makes a number of recommendations for revision as part of what should be an ongoing process. This thesis is only part of what needs to be done in this field. A great deal more research is imperative if a satisfactory set of rules and regulations for the advertising of professional accounting services is to be maintained.