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Comparing accountants' perceptions towards marketing and advertising in Hong Kong and Malaysia


Abdul Aziz Ab Latif and Oliver H.M.Yau and Thomas C.H. Wong and Abdul Latif Shaikh Muhamed Al-Murisi (2008) Comparing accountants' perceptions towards marketing and advertising in Hong Kong and Malaysia. Journal of Professional Services Marketing, 11 (2). pp. 111-125. ISSN 0748-4623


The objectives of the paper are to study how CPA firms in Hong Kong and Malaysia perceive the concepts of advertising and marketing; how they perceive the effects of advertising and marketing of their services on professional ethics; and to compare the accountants' perceptions towards marketing and advertising in these two countries. A structured questionnaire consisting of 27 statements was used to measure the attitudes of CPA firms towards marketing and advertising using a Likert scale ranging from "strongly agree" to "strongly disagree." In Hong Kong, the sample was drawn by using systematic 1 in 3 sampling technique from the Hong Kong Yellow Pages telephone directory which provided 120 firms. A response rate of 75% was recorded. In Malaysia, the sample was drawn from the Directory of Accountants, Tax Consultants and Tax Advisers, which provided a sample .of 416. Eighty-six successful responses were received, which gives an acceptable response rate o 20.67 percent. Findings indicated that Malaysian CPAs tend to be more consumer-oriented than their counterparts in Hong Kong.

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Additional Metadata

Item Type: Non-Indexed Article
Collection Type: Institution
Date: 2008
Journal or Publication Title: Journal of Professional Services Marketing
ISSN: 0748-4623
Uncontrolled Keywords: Marketing and advertising - Hong Kong - Malaysia
Subject Heading: Marketing
Subject Heading: Advertising
Faculty/Centre/Office: Faculty of Entrepreneurship and Business
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