The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences
| Autor: | Claire-France Picard, Sylvain Durocher, Yves Gendron |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Economics and Econometrics
Return on marketing investment Business-to-government medicine.medical_specialty business.industry 05 social sciences Accounting 050201 accounting Public relations Quantitative marketing research Positive accounting Public Sector Marketing Marketing management 0502 economics and business Management accounting Economics medicine Marketing business Marketing research 050203 business & management Finance |
| Zdroj: | AUDITING: A Journal of Practice & Theory. 37:191-213 |
| ISSN: | 1558-7991 0278-0380 |
| DOI: | 10.2308/ajpt-51752 |
| Popis: | SUMMARY This paper highlights the colonization of public accounting firms by marketing expertise. Using data collected through interviews with auditors and marketing experts, complemented with data generated through documentary analysis, we examine the marketing-oriented transformations that took place in public accounting firms and the important outcomes ensuing from the spread of marketing ideology to the field of auditing. To carry out this work, we developed a customized conceptual framework aimed at enriching our understanding of the “marketization” of public accounting. Empirically, we document the development of various marketing strategies and the underlying translations of public accounting firm day-to-day activities (in terms of business relationships and technical advice) into marketing language. Our findings point to the transformation of public accountants to “part-time” marketers. The results are also suggestive of the colonization of public accountants' minds, whose core values are being subjected to the influence of marketing expertise. This shift engenders important consequences, particularly in potentially compromising auditor independence. |
| Databáze: | OpenAIRE |
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