Determinants of market orientation in accounting firms


ÖZER A., Koçak A., ÇELİK O.

Marketing Intelligence and Planning, cilt.24, sa.6, ss.591-607, 2006 (SCI-Expanded) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 24 Sayı: 6
  • Basım Tarihi: 2006
  • Doi Numarası: 10.1108/02634500610701672
  • Dergi Adı: Marketing Intelligence and Planning
  • Derginin Tarandığı İndeksler: Science Citation Index Expanded (SCI-EXPANDED), Scopus
  • Sayfa Sayıları: ss.591-607
  • Anahtar Kelimeler: Accountancy, Factor analysis, Market orientation, Professional services, Turkey
  • Ankara Üniversitesi Adresli: Evet

Özet

Purpose - Though market orientation has been studied extensively, in the context of goods and services, little is known of its practical application in professional services specifically. This study, therefore, aims to develop and validate a market orientation scale relevant to accountancy firms. Design/methodology/approach - A conceptual framework was built from first principles and the literature, and a research questionnaire adapted from the widely used standard pattern. Data collected from 1,042 usable questionnaires completed by managers of accounting firms in Turkey were subjected to confirmatory factor analysis was employed, to test the model and analyze approaches and applications in practice. Findings - Results suggest that Turkish accounting firms believe customer orientation to be the most significant construct within market orientation. The market environment is also considered important, but there is no strong support for competitor orientation, conventionally the third plank of market orientation, mainly because of the unique characteristics of the profession. Research limitations/implications - Because the study focused only on accounting firms and the measurement scale was adapted accordingly, valid conclusions can be drawn for that particular sector of the professional service industry, and with due caution for service providers in general. The Turkish setting limits international applicability, but contains potentially transferable insights. Original ity/value - Market orientation has an important role in competition. The study reported here applies the concept in a practitioner context so far ignored by researchers, in a developing country interestingly positioned between the first and third worlds. © Emerald Group Publishing Limited.