1、外文翻译DEVELOPINGTHEMARKETINGCONCEPTINPUBLICACCOUNTINGFIRMSMATERIALSOURCEHTTP/SPRINGERLIBTSINGHUAEDUCN/AUTHORTYZOONANDALBERTINTRODUCTIONTHEMETCALFREPORTOFTHESENATESUBCOMMITTEEONREPORTS,ACCOUNTING,ANDMANAGEMENTHASDECLAREDTHATTHEPUBLICACCOUNTINGPROFESSIONNEEDSTOFOSTERCOMPETITION1THEACCOUNTINGESTABLISHMEN
2、TFACESACURIOUSDILEMMAAGGRESSIVEMARKETINGACTIVITYISANECESSARYINGREDIENTININTENSIFIEDCOMPETITION,YETTHISACTIVITYISALLTOOOFTENPERCEIVEDTOCONFLICTWITHPROFESSIONALSTANDARDSOFETHICALCONDUCTTOSOMEEXTENTTHISCONFLICTARISESOUTOFAMISCONCEPTIONOFMARKETINGTHESCOPEOFMODEMMARKETINGSTRETCHESFARBEYONDTHESOLICITATION
3、SANDHARDSELLOFTHEFULLERBRUSHSALESMANORTHESKILLFULMANIPULATIONSDESCRIBEDBYSOCIALCRITICSSUCHASVANCEPACKARDTHEPURPOSEOFTHISPAPERISTODEVELOPTHERELEVANCEOFAMARKETINGORIENTATIONTOFIRMSPROVIDINGPUBLICACCOUNTINGSERVICESTHOUGHTHEPAPERFOCUSESONPUBLICACCOUNTANTS,THEMETHODOLOGYDEVELOPEDHERECOULDBEEXTENDEDTOTHEM
4、ARKETINGOFTHEOTHERPROFESSIONALSERVICESATAFUNDAMENTALLEVEL,THEFORMULATIONOFMARKETINGSTRATEGYCONSISTSOFFOURSTEPSTHEYARE1TOIDENTIFYTHENEEDSOFCURRENTANDPROSPECTIVECLIENTSFORSERVICESANDINFORMATIONTOIDENTIFYTHEIRCURRENTBEHAVIORANDTHEPROBLEMSTHEYENCOUNTER2TOPARTITIONTHETOTALMARKETINTOSEGMENTSSOASTOHIGHLIGH
5、TTHEDIFFERENTNEEDSANDPROBLEMSOFVARIOUSGROUPS3TOSELECTONEORMOREOFTHESESEGMENTSASTHETARGETSOFTHEFIRMSBUSINESSACTIVITIES4TODESIGNANDIMPLEMENTCLIENTSERVICES,INCLUDINGCOMMUNICATIONPROGRAMSWHICHCONVEYTHEBENEFITSTHESESERVICESCOULDPROVIDETOPROSPECTSINTHETARGETMARKETSTHEFOLLOWINGSECTIONREVIEWSEXISTINGRESEARC
6、HONSELECTIONOFPUBLICACCOUNTINGFIRMSTHENEXTSECTIONDEVELOPSTHEFIRSTTWOOFTHEABOVESTEPSTHERESULTSOFATELEPHONESURVEYOFCHIEFEXECUTIVEOFFICERSANDCHIEFFINANCIALOFFIERSINPRIVATELYHELDHIGHTECHNOLOGYFINNSAREREPORTEDASACASEEXAMPLEINADDITION,THEEVOLUTIONOFASMALLFIRMANDITSACCOUNTINGNEEDSISPRESENTEDINAHYPOTHETICAL
7、EXAMPLETODRAMATIZETHERESEARCHRESULTSTHEDISCUSSIONTHENTURNSTOTHELASTTWOOFTHEABOVEFOURSTEPSHERETHEFOCUSBROADENSFROMCLIENTNEEDSTOINCLUDEANUNDERSTANDINGOF2THESTRENGTHSANDWEAKNESSESOFTHECPAFIRMWHICHISFORMULATINGTHESTRATEGYTHEMARKETINGAUDITISINTRODUCEDASAVEHICLEFORFORMULATINGMARKETINGSTRATEGYANDEVALUATING
8、PERFORMANCETAYLORANDTHOMPSON1962REPORTONASTUDYOFTHESELECTIONDECISIONFOR222MANUFACTURINGFIRMSTHECRITERIATHATFIRMSUSEDINSELECTINGAPUBLICACCOUNTINGFIRMWEREITSREPUTATION,PROFESSIONALSTANDING,COMPETENCE,NATIONALANDINTERNATIONALCOVERAGE,ANDKNOWLEDGEOFTHECLIENTFIRMANDITSINDUSTRYOVER85OFTHEFIRMSHADNOTCHANGE
9、DTHEIRCPAFIRMFORMORETHAN10YEARSBECAUSETHECHANGEWOULDBECOSTLYANDTIMECONSUMING,RESULTINALOSSOFCONTINUITYAND,PERHAPS,BEADVERSELYVIEWEDBYTHEBUSINESSCOMMUNITYAPPROXIMATELY95OFTHEFIRMSUSETHEIRCPAFIRMSFORSERVICESOTHERTHANTHEANNUALAUDITTHESESERVICESINCLUDEPREPARATIONOFTAXRETURNS,EVALUATIONOFACQUISITION,MERG
10、ERANDCONSOLIDATIONPROSPECTS,INTERNALCOSTACCOUNTINGANDDEVELOPMENTOFMANAGEMENTINFORMATIONSYSTEMSANDSPECIALSTUDIESINTHEAREASOFFINANCING,PENSIONFUNDS,PROFITSHARINGPROGRAMS,ANDFOREIGNSUBSIDYORGANIZATIONANDOPERATIONABOUTHALFTHEFIRMSUSEDTHEIRCPAFIRMASCONSULTANTSONMANAGEMENTPROBLEMSBURTONANDROBERTS1967STUDI
11、EDTHEFIRMSONTHEFORTUNELISTOFTHE500LARGESTINDUSTRIALFIRMSFORTHEPERIODOF19521965,ONLY83FIRMSSHOWEDACHANGEOFITSCPAFIRMFORREASONSOTHERTHANTHEMERGEROFTHEPUBLICACCOUNTINGFIRMOFTHESECHANGES,ONLYFIVEWERETOASMALLERSIZEDCPAFIRM,31WEREFROMASMALLCPAFIRMTOABIG8FIRM,ANDIN46CASES,THEOUTGOINGANDINCOMINGCPAFIRMSWERE
12、OFCOMPARABLESIZETHEPRINCIPALREASONSFORTHECHANGEWEREASHUFFLEINTHECLIENTFIRMSMANAGEMENT31CASES,THENEEDFORADDITIONALSERVICES17CASES,ANDTHENEEDFORNEWFINANCING9CASESDISPUTESORDISSATISFACTIONWEREMENTIONEDINONLY11CASESANDTHEFEEWASANISSUEINONLYONEOFTHECASESBEDINGFIELDANDLOED1974IDENTIFIED250FIRMSREGISTEREDW
13、ITHTHESECWHICHHADCHANGEDCPAFIRMSBETWEENNOVEMBER,1971ANDFEBRUARY,1973THEYSURVEYED141OFTHESECOMPANIESANDFOUNDTHATTHEFEESOFTHEOUTGOINGFIRMANDDISSATISFACTIONWITHITWERECITEDINOVER40OFTHECASESWHENTHECHANGEINVOLVEDMOVEMENTFROMANONNATIONALCPAFIRMTOANATIONALCPAFIRM,THEREWASOFTENPRESSURETODOSOFROMTHEINVESTMEN
14、TBANKERSINVOLVEDINTHECLIENTCOMPANYINASURVEYOF165FIRMSWHICHWENTPUBLICINTHELASTQUARTEROF1969ANDTHEFIRSTQUARTEROF1970,CARPENTERANDSTRAWSER1971FOUNDTHAT,INOVERHALFTHECASESTHEPUBLICACCOUNTINGFIRMHADBEENCHANGEDINTHEFIVEYEARSPRIORTOGOINGPUBLICTHISISINCONTRASTTOTHEOTHERSTUDIESCITEDABOVEWHICHFOUNDARELATIVELY
15、LOWINCIDENCEOFCHANGESINCPAFIRMSTHEFIGURE,HOWEVER,SUPPORTSOURCONTENTIONTHATTHEPERIODOFEARLYGROWTHOFACOMPANYPLACESSTRESSITS2MANAGEMENTSYSTEM,ANDHENCEONITSRELATIONWITHITSCPAFIRMTHEREISACLEARGAPINTHELITERATUREWHICHPOINTSTOTHENEEDTOSTUDYCOMPANIESWHICHAREPRIVATELYHELDANDINEARLYGROWTHSTAGESCLIENTNEEDSANDMA
16、RKETSEGMENTSTHEMARKETINGCONCEPTADVOCATESASTRATEGYWHICHEMPHASIZESTHESATISFACTIONOFCUSTOMERNEEDSASAKEYTOSUCCESSINTHEMARKETHENCE,ITBECOMESIMPERATIVETOMONITORTHENEEDSOFTHEMARKETINTHECASEOFACPAFIRMWITHBRANCHOFFICESINSEVERALGEOGRAPHICAREASANDADIVERSECLIENTBASE,ITWOULDBEDANGEROUSTOASSUMETHATINFORMALREPORTI
17、NGPROCEDURESWILLRESULTINACOHERENTMARKETINFORMATIONSYSTEMINSTEADAPERIODICFORMALREPORTFROMPERSONNELWHOHAVEAHIGHDEGREEOFCLIENTCONTACTWOULDBENECESSARYTHEDESIGNANDADMINISTRATIONOFSUCHAREPORTINGSYSTEM,OFCOURSE,MUSTBESENSITIVETOTHEORGANIZATIONALSTRUCTUREOFTHECPAFIRMAMAJORLIMITATIONOFSUCHANINFORMATIONSYSTEM
18、ISTHATITISAPOORVEHICLEFOREVALUATINGNEWCLIENTSANDNEWMARKETSWITHWHOMTHECPAFIRMHASNOCONTACTMARKETINGRESEARCHWHICHSURVEYSNEWMARKETSISINVALUABLEINTHEASSESSMENTOFMARKETNEEDSKEYINDIVIDUALSINPROSPECTIVECLIENTORGANIZATIONSCANBEINTERVIEWEDTOANSWERQUESTIONSSUCHASWHATINFLUENCESTHESEARCHFORANDSELECTIONOFACPAFIRM
19、WHOINFLUENCESTHISPROCESSWHATSERVICESAREUSEDBYTHECLIENTINTHISSECTIONTHESEISSUES,ANDOTHERS,AREANALYZEDONTHEBASESOFATELEPHONESURVEYOFAPARTICULARTARGETMARKET,NAMELYTHESMALL,TECHNOLOGYINTENSIVEFIRMTHESURVEYWASLIMITEDTOTHE140PRIVATELYHELDHIGHTECHNOLOGYFIRMSINTHESANFRANCISCOBAYAREA,WITH15TO150EMPLOYEESANDW
20、HICHWASLISTEDINTHEAMERICANELECTRONICSASSOCIATIONDIRECTORYTHEINTERESTINTHESEFIRMSWASMOTIVATEDBYTHEIRRAPIDGROWTHWHICH,ITWASHOPED,WOULDPROVIDEINSIGHTINTOTHESTRESSWHICHGROWTHPLACESONTHEAUDITING,ACCOUNTING,ANDINFORMATIONNEEDSOFAFIRMALSO,THETOPMANAGEMENTOFTHESEFIRMSTYPICALLYCONSISTSOFINDIVIDUALSWITHSCIENT
21、IFICANDTECHNICALBACKGROUNDS,ANDHENCE,SUCHFIRMSAREINPARTICULARNEEDOFMANAGEMENTADVICEFROMTHEIRCPAFIRMMOREOVER,EXISTINGSTUDIESOFCPASELECTIONHAVECONCENTRATEDONLARGEPUBLICFIRMS,IGNORINGTHESMALLPRIVATEFIRMBEDINGFIELDANDLOEB,1974BURTONANDROBERTS,1967TAYLORANDTHOMPSON,1962THESAMPLECONSISTEDOF140FIRMSINTHE15
22、TO150EMPLOYEERANGEOFTHESEFIRMS,112AGREEDTOPARTICIPATEINTHESURVEYTHE80COMPLETIONRATEWASACHIEVEDTHROUGHACOMBINATIONOFPREINTERVIEWNOTIFICATIONBYMAIL,ANDTELEPHONEINTERVIEWSTHECHARACTERISTICSOFTHENONRESPONDENTSWEREEXAMINEDANDWERENOTSIGNIFICANTLYDIFFERENTFROMTHOSEOFRESPONDENTSTHEPERSONINTERVIEWEDWASEITHER
23、THECHIEFEXECUTIVEOFFICERCEOORTHECHIEFFINANCIALOFFICERCFODEPENDINGONTHEIR2AVAILABILITYIFNEITHERWEREAVAILABLE,ANASSISTANTTOEITHEROFTHESEINDIVIDUALSWASINTERVIEWEDINTHE112FIRMSINTERVIEWED,THERESPONDENTSWERE22CHIEFEXECUTIVEOFFICERS,64CHIEFFINANCIALOFFICERSAND24ASSISTANTSREPORTINGTOTHESETITLES60OFTHECOOPE
24、RATINGFIRMSREPORTEDANNUALSALESOFLESSTHAN3MILLION,35FIRMSREPORTEDSALESINTHE4TO7MILLIONRANGE,AND35FIRMSREPORTEDSALESGREATERTHAN8MILLIONSINCETHEAMERICANELECTRONICSASSOCIATIONCONSIDERSASMALLHIGHTECHNOLOGYFIRMTOBEONEWITHLESSTHAN15MILLIONSALES,ANDSINCETHESMALLBUSINESSADMINISTRATIONDEFINESASMALLMANUFACTURI
25、NGFIRMTOBEONEWITHLESSTHAN250EMPLOYEES,THESAMPLEISREPRESENTATIVEOFTHETARGETMARKETWEHAVECHOSENTOCONCENTRATEONTHECONTENTOFTHEINTERVIEWPROBEDTHECRITERIAUSEDINEVALUATINGACPAFIRM,THEORGANIZATIONALINFLUENCESONTHESELECTIONPROCESS,ACCOUNTINGSERVICESUSEDANDTHELEVELOFSATISFACTIONWITHTHESESERVICES,THEFREQUENCYO
26、FCHANGINGCPAFIRMS,ANDTHEAWARENESSOFALTERNATIVECPAFIRMSTHEANALYSISOFTHESURVEYRESULTSAREDISCUSSEDNEXTCRITERIAINFLUENCINGSELECTIONOFCPAFIRMTHENEEDSOFCLIENTSCANBEMEASUREDBYTHEIMPORTANCETHEYPLACEONVARIOUSCRITERIAINTHEIRSELECTIONOFACPAFIRMITGIVESTHEMEANIMPORTANCE,MEASUREDONASCALEOFITO3,PLACEDONSEVERALCRIT
27、ERIABYTHERESPONDENTSINTHESURVEY2THEPERSONALIZATIONOFTHESERVICEPLAYSTHEMOSTIMPORTANTROLEASINDICATEDBYTHEIMPORTANCEPLACEDONRAPPORTWITHANDATTENTIONFROMCPAPERSONNELTHISSUGGESTSTHATTHECREATIONOFRAPPORTBETWEENCLIENTANDACCOUNTINGFIRM,ANDTHEINVOLVEMENTOFAUDITANDTAXPARTNERSINTHECONTACTSWITHPROSPECTIVECLIENTS
28、ARELIKELYTOGENERATENEWACCOUNTSTHESPEEDWITHWHICHSERVICESAREPROVIDEDANDTHEAMOUNTOFTHEFEEARENEXTMOSTIMPORTANTHERETHECLIENTISSTRESSINGTHENEEDFORTIMELYINFORMATIONANDASSISTANCEATAREASONABLECOSTATTHEOTHERENDOFTHESPECTRUMSALES,PRESENTATIONSBYTHECPAFIRM,PROMOTIONALLITERATUREDISTRIBUTEDBYTHECPAFIRM,ANDOTHERIM
29、PERSONALCOMMUNICATIONSWITHASALESINTENTARENOTINFLUENTIALINTHESELECTIONOFACPAFIRMTHISLASTRESULTSPEAKSTOTHE“SALESORIENTATION“WHICHHASBEENTHETYPICALRESPONSEOFMOSTCPAFIRMSASTHEAMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSRELAXESRESTRICTIONONSOLICITATIONUNLIKE“MARKETINGORIENTATION,“THE“SALESORIENTATION“OF
30、PROMOTIONALLITERATUREANDPRESENTATIONSDOESNOTEXPLICITLYENCOMPASSARECOGNITIONOFCLIENTNEEDSTHEAGGREGATEANALYSISOFTHESAMPLE,HOWEVER,MAYOBSCUREDIFFERENCESBETWEENSEGMENTSOFTHESAMPLEABREAKDOWNOFTHESAMPLEINTERMSOFTHETITLEOFTHERESPONDENT,THESIZEOFTHEFIRMASREPRESENTEDBYITSANNUALGROSSSALES,ANDTHECURRENTCPAFIRM
31、USEDFOUNDSIGNIFICANTDIFFERENCESINTHEIMPORTANCEPLACED2ONTHEAVAILABILITYOFAMANAGEMENTLETTERANDDOMESTICORFOREIGNBRANCHOFFICESCHIEFFINANCIALOFFICERSPLACEAHIGHERVALUEONTHEMANAGEMENTLETTERTHANDOCHIEFEXECUTIVEOFFICERSLARGERFIRMSANDTHOSEWHOCURRENTLYUSEABIG8CPAFIRMAREALSOINFLUENCEDBYTHEAVAILABILITYOFAMANAGEM
32、ENTLETTERANDBRANCHOFFICESMORETHANFIRMSWHICHARESMALLORDONOTUSEABIG8FIRMANOTHERINTERESTINGRESULTISTHATTHEAVERAGEIMPORTANCEPLACEDONALLCRITERIABYLARGEFIRMSISHIGHERTHANINDICATEDFORTHESAMECRITERIABYSMALLFIRMS,PERHAPSSUGGESTINGAMOREWELLDEVELOPEDSCREENINGPROCESSINTHECASEOFTHEFORMERANDTHENEEDFOREDUCATIONINTH
33、ECASEOFTHELATTERROLEINFLUENCESINSELECTROLEINFLUENCESINSELECTIONOFCPAFIRMBESIDESTHECRITERIAINVOLVEDINTHEPROCESSOFSELECTINGACPAFIRM,THEPEOPLEINVOLVEDAREALSOADETERMININGFACTORRESPONDENTSRATED,ONASCALEOFITO3,THEDEGREETOWHICHSEVERALPARTIESPLAYEDAROLEINTHESELECTIONPROCESSTABLE2SHOWSTHATTHECHIEFEXECUTIVEAN
34、DFINANCIALOFFICERSARETHEPEOPLETOWHOMACPAFIRMSMARKETINGACTIVITIESNEEDTOBETARGETEDMOREOVER,THEROLEOFTHECHIEFFINANCIALOFFICERTAKESONADDEDSIGNIFICANCEINLARGERFIRMSALSO,ASMIGHTBEEXPECTED,RESPONDENTSTENDTOOVERSTATETHEIROWNROLEINTHESELECTIONPROCESSRESPONDENTSWHOARECHIEFEXECUTIVEOFFICERSINFLATETHEIRROLEANDD
35、EFLATETHATOFTHECHIEFFINANCIALOFFICERTHISSUGGESTSTHATEVENINFIRMSWHERETHECHIEFFINANCIALOFFICERISINFACTTHEDOMINANTINFLUENCEINTHESELECTIONPROCESS,THECHIEFEXECUTIVEOFFICERSOWNROLEPERCEPTIONMAYREQUIRESOMEMARKETINGACTIVITYDIRECTEDTOWARDSHIMANADDITIONALINTERESTINGFINDINGISTHATASTHESIZEOFAFIRMINCREASESTHECHI
36、EFEXECUTIVEOFFICERSINFLUENCEONTHECPASELECTIONPROCESSDECLINESSLIGHTLY,WHEREASTHATOFTHECHIEFFINANCIALOFFICERBECOMESMOREDOMINANTTHISPROBABLYARISESFROMTHEGROWINGPRESSUREONTHECHIEFEXECUTIVEOFFICERTODELEGATEDECISIONSINSPECIFICFUNCTIONALAREASACCOUNTINGSERVICESUSEDTHEUSEOFACCOUNTANTSERVICESBYELECTRONICFIRMS
37、ANDTHERESULTANTLEVELOFSATISFACTIONCANPROVIDEFURTHERINSIGHTSINTOMARKETNEEDSTHEPERCENTAGEOFFIRMSWHICHUSEVARIOUSTYPESOFSERVICESOFFEREDBYCPAFIRMSAUDITEDFINANCIALSTATEMENTSANDTAXRELATEDSERVICESAREUSEDBYOVER80OFTHEFIRMS,BUTSERVICESRELATEDTOMANAGEMENTINFORMATIONANDADVICEAREUSEDBYLESSTHANTWOTHIRDSOFTHESAMPL
38、ETHUSTHECPAFIRMSROLEISMORETOHELPTHECLIENTFIRMDEALWITHTHEINFORMATIONNEEDSOFEXTERNALAUDIENCESSUCHASTHEGOVERNMENTANDSHAREHOLDERSHOWEVER,SMALLERFIRMSAREMORELIKELYTOTURNTOTHECPAFIRMFORTAXANDMANAGEMENTADVICE,REFLECTINGPERHAPSAMANAGEMENTWITHLARGELYTECHNICAL,ASOPPOSEDTOBUSINESSTRAININGSMALLERFIRMSALSOFINDLE
39、SSNEEDFORAUDITEDFINANCIAL2STATEMENTS,POSSIBLYBECAUSETHEREISLESSLIKELYTOBEASEPARATIONOFOWNERSHIPANDCONTROLSURPRISINGLY,THEAVAILABILITYOFAMANAGEMENTLETTERTOSMALLFIRMSWASLESSTHAN50THISCANBEPARTLYATTRIBUTEDTOALACKOFAPPRECIATIONFORWHATAMANAGEMENTLETTERISANDCANDOACPAFIRMWISHINGTOCOMPETEINTHESMALLERFIRMSEC
40、TORWOULDBEWELLADVISEDTOSTRESSTHEAVAILABILITYOFAMANAGEMENTLETTER,THOUGHITSHOULDBESENSITIVETOALACKOFKNOWLEDGEABOUTTHEVALUEOFTHISSERVICE,ESPECIALLYAMONGATECHNICALLYORIENTEDMANAGEMENTWHETHERORNOTAMANAGEMENTLETTERISPROVIDEDISRELATEDTOTHELEVELOFSATISFACTIONTOWARDSTHECPAFIRMOFTHECLIENTSWHORATEDTHEIRCPAFIRM
41、ASEXCELLENT,57RECEIVEDAMANAGEMENTLETTERWHEREASOFTHOSEWHORATEDTHEIRCPAFIRMASONLYADEQUATE,47RECEIVEDAMANAGEMENTLETTERTHOUGHTHISDIFFERENCEISNOTSTATISTICALLYSIGNIFICANTINOURSAMPLE,THEDIRECTIONOFTHEDIFFERENCEISINSIGHTFULTHEPARTITIONINGOFTHESAMPLEINTERMSOFWHETHERORNOTTHEIRCURRENTCPAISABIG8FIRMYIELDEDSIMIL
42、ARRESULTSTOTHEPARTITIONINGONSALESLEVEL,ASFIRMSWITHLARGERSALESAREMORELIKELYTOHAVEABIG8FIRM译文发展会计师事务所的营销理念资料来源HTTP/SPRINGERLIBTSINGHUAEDUCN/作者TYZOONTTYEBJEE,PHDANDALBERTVBRUNO,PHD在关于公共会计行业的报告中，会计和管理参议院小组委员会梅特卡夫宣称，公共会计行业需要促进竞争。会计机构面临的一个奇怪的两难境地积极的营销活动是在激烈的竞争，但这一活动的必要因素常常是知觉与专业水准的道德行为的冲突。这在一定程度的冲突产生于一个市场
43、营销的误解。对现代营销范围延伸远远超出了募捐和富勒牙刷推销员哈德森或由诸如惠普万斯社会批评家所描述的熟练操作。本文的目的是发展一个营销导向的企业提供相关的公共会计服务。虽然会计师的重点是开发这里，其中的方法可以推广到其他专业服务营销。在最基本的层面上，市场营销策略的制定包括四个步骤。（1）确定为服务和信息当前和未来客户的需求，确定其目前的行为和他们所遇到的问题。（2）分割成段的总市场以突出不同的需求和问题。（3）要选择一个作为该公司的业务活动目标，并细分他们的市场。（4）系统设计和实施客户服务，其中包括通信方案的好处，传达这些服务可以提供给目标市场的前景。接下去的部分综述了公共会计事务所选择现
44、有的研究，发展了上述步2骤中的前两步。在私人控股的高科技芬兰人的首席执行官和首席财务官员电话调查的结果报告为案例。此外，一个小公司，其会计需求的演变，提出了在一个假设的例子要夸大其词的研究成果。讨论然后转身对上述四个步骤的后两个。在这里，重点扩大从客户需要包括对优势和注册会计师事务所正在制定的战略弱点的认识。引入市场营销审计是作为制订营销策略，评价者泰勒和汤普森（1962年）在决策的研究中，选择了222制造公司的车辆作为对象。选择的标准，在一家公共会计公司所使用的公司和它的声誉，专业地位，能力，国家和国际覆盖面，对客户公司及其行业知识相联系。超过85的公司并没有改变10年以上的会计师事务所，因
45、为他们的变化将会是昂贵和费时，导致不良的连续性，甚至可能会受到不利的损失。大约95的公司使用他们自己的会计师事务所做每年的审计。这些服务包括准备纳税申报，收购，兼并和合并的前景，内部成本会计和管理信息系统和资金，养老基金，利润分享方案等领域的专门研究发展评价，国外资助的组织和运作。大约有一半的企业作为管理顾问公司的会计师事务所的问题。伯顿和罗伯茨（1967）研究了在财富500家最大工业企业名单的企业。在1952年至1965年期间，只有83个公司展示了其会计师事务所的原因，而对会计师事务所合并其他的改变研究并不详尽。针对这些变化的研究，只有5个较小规模的会计师事务所，31个由小向大变更的会计师事
46、务所，以及46家即将卸任和即将上任的同等规模的会计师事务所在进行。这种变化的主要原因是，在客户公司的管理层（31例），对（17例的额外服务的需求洗牌，并为新的融资（9例）的需要。提到纠纷或不满的只有11个案件，而费用问题只存在于一个案件中。在床上用品领域，罗德（1974年）确定了在1971年的十一月和1973年的二月之间更换注册会计师事务所的250个公司。他们调查了其中的141个企业发现，对即将离任的公司费用表示不满的超过了所调查案例中的40。当变更涉及从非国家会计师事务所转向国家运动会计师事务所时，客户公司所涉及的投资银行家往往会有压力。在这165个上市公司在1969年最后一个季度和1970
47、年第一季的调查，卡普腾和斯特劳瑟（1971）发现，超过一半的会计师事务所已在五年之前，将改变案件公开。这与此相反的是上述其他研究发现了其中的会计师事务所变更发生率相对较低。但是这个数字，支持我们的论点，即对公司的地方的早期生长阶段的压力，因此在其与会计师事务所的关系及其管理系统中，有一个文献，其中指出，需要研究在早期生长阶段是私人持有的公司和明显的差距。客户需求和市场细分营销观念的战略主张，强调以客户的满意度作为在市场上取得成功的关键。因此，它成为监察市场的迫切需求。如果一个会计事务所在几个地方有一些分支机构而且还拥有广泛的客户基础，那么假设非正式的报告程序的存在，就会产生一个连贯的市场信息系
48、统。相反的，一个正式报告，从人员定期谁拥有高度的客户联系是必要的。这样的设计和举报制度，当然肯定对会计师事务所的组织结构很敏感。这样的信息系统，在评估那些与会计师事务所没有2接触的新客户和新市场方面有一个重大的局限性。市场调查研究的新市场在市场需求的评估中是非常宝贵的。在未来的客户组织的重要个人可以面谈回答这样的问题什么因素影响搜寻和选择会计师事务所谁影响这一进程哪些服务会被客户端所使用这样或那样的问题，被分析在一个以特定市场为目标的电话调查的基础上的。这些目标名义上即技术密集型的小企业。这项调查仅限于私人持有的140家在旧金山海湾地区的高科技公司，这些公司一般拥有15至150名员工，并且他们
49、是被排列在美国电子协会的目录中。在这些公司的利益是被经济的增长所激励的，这也是他们所希望的，这将提供一个视野深入了解其中的压力增长的地方对审计，会计和一个公司的信息需求。此外，这些公司的高层管理人员通常是拥有科技背景的个人，因此，这些公司特别需要从他们的会计师事务所获取相应的管理建议。此外，注册会计师选择现有研究都集中在大型公共企业，而忽略了小型私人公司（床上用品领域和勒布，1974伯顿和罗伯特，1967泰勒和汤普森，1962）。样本中140家企业的雇员范围包括15名至150名。这些公司中，112家企业参加了调查。80是通过一个由邮件和电话访谈相结合的面试通知完成的。从非受访者特点进行的检查显示，并没有与受访者显现出明显的不同。视其可用性，采访的人要么首席执行长（CEO）要么财务总监（首席财务官）。如果没有可用性，那么就由这些人的助理接受采访。在受访的112个企业中，是由22名首席执行官，64名首席财务官和24助理来汇报这些资料。其中的60家合作企业报告每年的销售额少于300万美元，35家公司报告显示销售范围在400到700万美元，35家公司公布的销售额超过800万美元。由于美国电子协会考虑到一个采用高科技的小型企业将少于1500万美元的销售，因为小企业管理定义了一个小型生产企业要少于250名员工，因此我们的所选择的代表都集中在目标市场。面试的内容包括会计师事
