notable are the downward shifts in “costs too much,” “costs
outweigh benefits,” and “looks unprofessional to clients.”
These results are consistent with the shift in attitudes towards
advertising by accountants discussed earlier. The percentage
of respondents who indicated marketing costs too much
declined from 53.1 percent in 1993 to 25.2 percent in 2004.
The percentage of respondents who stated marketing costs
outweigh benefits declined from 52.3 to 40.2 percent. The
percentage of respondents who indicated advertising looks
unprofessional to clients decreased from 29.2 to 17.8 percent.
As shown in Table VII, all of the remaining reasons for not
using marketing also declined, although not as much as the
first three.