توازن بین مسئولیت‌های حساب‌رسی و عمل بازاریابی توسط اعضای جامعه حساب‌داران رسمی ایران

 
Journal of Accounting Advances (J.A.A)
Vol. 7, No. 2, 2015, Ser. 69/3
 
 
Extended Abstract
 
Balancing between Marketing and Auditing Responsibility by Members of Iranian Association of Certified Public Accountants
 
Dr. Mahmoud Mousavi Shiri*                  Maryam Pahlavan**
        
Introduction
       Although, traditionally, accounting and marketing professionals are considered around the two poles of theoretical and practical, however, numerous studies show that the business environment for professional services is changing. On the one hand, the professional code of conduct prohibits auditors for closely interacting with customers and on the other hand the business environment for professional services, and intense competition in the industry, which will lead auditors to the marketing and customer orientation. Few studies have investigated this conflict. The very questions of the relationship between accounting and marketing have remained unanswered. In this regard, in order to fill the gaps in the research literature, this study examines how the auditors are balancing auditing with marketing.
 
Hypotheses
Research hypotheses are developed as follows:
H1. Auditors act to marketing through reducing audit fees
H2. Auditors act to marketing through reducing audit quality
H3. Auditors act to marketing through the loss of independence of the audit
H4. Auditors act to marketing due to the difficulty of attracting business
 
Methods
The data required for the research were gathered through a questionnaire distributed between members of IACPA.
The questionnaire consists of four scenarios that every scenario was designed per hypothesis. 175 questionnaires were distributed and finally 142 questionnaires were collected.
After collecting the questionnaires, T tests were used to test the hypothesis
 
Results
The first hypothesis was supported. In other words, auditors do marketing through reducing audit fees.
The second hypothesis was not supported by the data. In other words, auditors don’t act to marketing through reducing audit quality.
The third hypothesis was supported. In the other words, auditors do marketing through the loss of independence.
The fourth hypothesis was supported. In the other words, auditors act to marketing when there is a difficulty of attracting business.
 
Conclusion
The main objective of this study was to investigate the relationship between accounting and marketing. For this aim we replaced the variables in the four scenarios presented in the questionnaire. The results show that three hypotheses were accepted and we can say that auditors reduce fees for clients’ satisfaction; marketing is important from outward independence from the view point of auditors, and business attracting is more important than observation of code of conduct. Of course, one hypotheses wasn’t accepted and we can say that auditors don’t accept to reduce audit quality for marketing.    
 
* Associate Professor of Accounting, Payame Noor University,
    Corresponding author: mousavi1973@gmail.com


** Master Student of Accounting, Islamic Azad University of Mashhad