Marketing of Accountancy Services in Nigeria: The Institutional Constraints



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Submitted Jul 17, 2022
Published Aug 17, 2022
10.24018/ejbmr.2022.7.4.1580

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This paper examined the institutional constraints in the marketing accountancy services in Nigeria. It was established that accountancy services are many, and they include services provided by accountants other than statutory audit. In view of the fact that providers of these services are professionally qualified accountants, there must be some competition among them, leading to intense marketing activities. However, this paper found that professional bodies, in particular, Institute of Chartered Accountants of Nigeria (ICAN) have developed stringent guidelines, rules, and professional ethical standards that seriously curtail marketing activities of product (service) development, and service distribution, pricing, and promotional activities among accountants in Nigeria.

Keywords: Accountancy Services, Marketing, Marketing Mix, Professional Ethical Standards

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