外文翻译--发展会计师事务所的营销理念-会计审计(编辑修改稿)

外文翻译--发展会计师事务所的营销理念-会计审计(编辑修改稿)内容摘要：

espondents. The person interviewed was either the chief executive officer (CEO) or the chief financial officer (CFO) depending on their 2 availability. If neither were available, an assistant to either of these individuals was interviewed. In the 112 firms interviewed, the respondents were 22 chief executive officers, 64 chief financial officers and 24 assistants reporting to these titles. 60 of the cooperating firms reported annual sales of less than $3 million, 35 firms reported sales in the $4 to 7million range, and 35 firms reported sales greater than $8 million. Since the American Electronics Association considers a small high technology firm to be one with less than $15 million sales, and since the Small Business Administration defines a small manufacturing firm to be one with less than 250 employees, the sample is representative of the target market we have chosen to concentrate on. The content of the interview probed the criteria used in evaluating a CPA firm, the organizational influences on the selection process, accounting services used and the level of satisfaction with these services, the frequency of changing CPA firms, and the awareness of alternative CPA firms. The analysis of the survey results are discussed next. CRITERIA INFLUENCING SELECTION OF CPA FIRM: The needs of clients can be measured by the importance they place on various criteria in their selection of a CPA firm. It gives the mean importance, measured on a scale of I to 3, placed on several criteria by the respondents in the survey 2. The personalization of the service plays the most important role as indicated by the importance placed on rapport with and attention from CPA personnel. This suggests that the creation of rapport between client and accounting firm, and the involvement of audit and tax partners in the contacts with prospective clients are likely to generate new accounts. The speed with which services are provided and the amount of the fee are next most important. Here the client is stressing the need for timely information and assistance at a reasonable cost. At the other end of the spectrum sales, presentations by the CPA firm, promotional literature distributed by the CPA firm, and other impersonal munications with a sales intent are not influential in the selection of a CPA firm. This last result speaks to the sales orientation which has been the typical response of most CPA firms as the American Institute of Certified Public Accountants relaxes restriction on solicitation. Unlike marketing orientation, the sales orientation of promotional literature and presentations does not explicitly enpass a recognition of client needs. The aggregate analysis of the sample, however, may obscure differences between segments of the sample. A breakdown of the sample in terms of the title of the respondent, the size of the firm as represented by its annual gross sales, and the current CPA firm used found significant differences in the importance placed 2 on the availability of a management letter and domestic or foreign branch offices. Chief financial officers place a higher value on the management letter than do chief executive officers. Larger firms and those who currently use a Big 8 CPA firm are also influenced by the availability of a management letter and branch offices more than firms which are small or do not use a Big 8 firm. Another interesting result is that the average importance placed on all criteria by large firms is higher than indicated for the same criteria by small firms, perhaps suggesting a more well developed screening process in the case of the former and the need for education in the case of the latter. ROLE INFLUENCES IN SELECT ROLE INFLUENCES IN SELECTION OF CPA FIRM:Besides the criteria involved in the process of selecting a CPA firm, the people involved are also a determining factor. Respondents rated, on a scale of I to 3, the degree to which several pa。