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PERCEPTIONS OF AUSTRALIAN FINANCE MANAGERS ON THE IMPACT OF ADVERTISING ON THE ACCOUNTING PROFESSION: SOME EMPIRICAL EVIDENCE
Author(s) -
Teoh HaiYap,
Gull Ferdinand A.
Publication year - 1985
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1985.tb00139.x
Subject(s) - perception , accounting , business , empirical evidence , public accounting , empirical research , marketing , finance , public relations , political science , psychology , philosophy , audit , epistemology , neuroscience
Abstract: This study examines the perceptions and attitudes of finance managers to the removal of advertising restrictions by public accounting firms. Twelve null hypotheses which were formulated and tested regarding the perceptions of finance managers to a range of issues related to advertising by public accounting firms indicated that younger finance managers without a tertiary education and who had no previous public accounting experience perceived greater overall positive benefits from complete removal of advertising restrictions. Older finance managers believed that greater overall detrimental effects would result if advertising restrictions were completely removed.