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The effectiveness of newsletters in accountants' client relations with small business managers

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  • Gerard Stone

Abstract

Purpose - The purpose of this paper is to evaluate the effectiveness of one of accounting practitioners' most widely‐used client relations techniques. By evaluating the effectiveness of the newsletters that accountants provide to small business managers, the paper critically assesses their role in contributing to accountants' overall strategy for developing relations with their substantial small business manager client base. Design/methodology/approach - Semi‐structured interviews were conducted with ten accountants who have provided newsletters to small business clients. The interviews were motivated by the results of a questionnaire administered to a sample of small business managers. The interview findings offer valuable insights into accountants' rationale for providing newsletters to their small business clients and accountants' assessment of the effectiveness of newsletters as a client relations technique. Analysis of the findings is informed by media richness theory. Findings - The findings indicate that, despite their apparent popularity amongst professional accounting firms, newsletters are an ineffective method for developing relations with accountants' small business manager clients. The effectiveness of accountants' newsletters is diminished by the generic impersonal nature of the newsletter content that managers of small firms cannot relate to their own circumstances and by newsletters' technical accounting and tax content that small business managers have difficulty understanding. Originality/value - The paper contributes to redressing a gap in research regarding the effectiveness of newsletters in accountants' relations with the economically significant small business sector, while better informing practitioners' development of their advisory relationship with small business managers. Rapidly emerging social media alternatives to the widespread practice of distributing newsletters to facilitate relations with small business clients are introduced as an emergent phenomenon.

Suggested Citation

  • Gerard Stone, 2012. "The effectiveness of newsletters in accountants' client relations with small business managers," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(1), pages 21-43, April.
  • Handle: RePEc:eme:qrampp:v:9:y:2012:i:1:p:21-43
    DOI: 10.1108/11766091211216097
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    Cited by:

    1. Duff, Angus, 2017. "Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm," The British Accounting Review, Elsevier, vol. 49(6), pages 513-531.

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