Some of the more dramatic changes in attitudes relate to
the overall attitude towards advertising. Fewer accountants in
2004 believed advertising of accounting services would impair
the public’s confidence in accounting services or dilute the
firm’s credibility, confuse potential clients, or intensify
dissatisfaction among clients. This finding is especially
remarkable in light of the general attitude of skepticism by
consumers, with approximately 70 percent of consumers
believing that advertising is untruthful and cannot be trusted.
For accountants to indicate a more positive attitude towards
advertising at a time when the public, as a whole, is skeptical
of advertising highlights the interesting findings of this
research and a shift in attitude by accountants that runs
counter to society’s beliefs.
Based on the findings of this study, then, the following
changes are afoot in the accounting profession’s perceptions
of advertising: