The only statement in this series that did not produce a
significant change in attitude was dimension five, “if
accounting service advertising were widely used, it
eventually would degenerate into a circus of misleading and
deceptive advertisements.” Approximately 35 percent of the
respondents in both samples agreed with the statement.
The last dimension in this series stated “if advertisement of
accounting services were widely used, stringent regulations
would have to be imposed, e.g. something like a Truth in
Advertising Law.” In 1993, approximately 60 percent of
accountants believed such regulations would be necessary,
while in 2004 the percentage was 47.2 percent, a significant
difference.
Responses were also analyzed for differences based on age,
practice characteristics, and other criteria. Cross-tabulations
were run on the 19 attitudinal dimensions and no significant
differences were found on any of the individual or practice
characteristics using a chi-square test at the 0.05 level of
significance.