ETHICAL CHALLENGES IN MARKETING OF ACCOUNTING SERVICES: THE CASE OF ROMANIA

Ana Maria Malaescu and Marioara Avram
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Ana Maria Malaescu: UNIVERSITY OF CRAIOVA
Marioara Avram: UNIVERSITY OF CRAIOVA

Annals - Economy Series, 2018, vol. 6, 197-205

Abstract: For a long time, marketing has not been used for accounting services or, when used, has generated some controversy. The main criticism is that marketing can induce unrealistic perceptions and expectations about the quality of services provided by professional accountants. In any profession changes occur over time, new approaches are emerging in line with economic, social, technological developments. Nor should the accounting profession be an exception, and the use of marketing within it should not be regarded with reluctance as long as it is fair, in accordance with the observance of ethical and deontological principles. The last years have made important changes. More and more accounting companies choose to promote their own services. The first to turn to marketing was the big companies in the field of accounting and auditing. Gradually, it was also adopted by small companies and independent accountants. The problems and reluctance of marketing accounting services can be overcome by understanding a broader optic of marketing. Also, ethical issues may be somewhat overcome by complying with the rules set out in accounting codes of ethics. In Romania, marketing of accounting services is at the beginning. Generally, it is approached sporadically without a well-developed strategy without the coordination of mix marketing elements, with low budgets, with some ethical problems (the most important is in our opinion misleading advertising).

Keywords: marketing mix; professional accounts; accounting profession; misleading advertising; comparative advertising (search for similar items in EconPapers)
Date: 2018
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