E-commerce and small UK accounting firms: Influences of marketing style and orientation

E-commerce has become the fastest growing sector within the world economy. The technology has the potential to alter many aspects of current marketing theory and practice. Early research studies have focused on the role of the Internet as a promotional tool. Case-based studies are beginning to emerge on how ecommerce may totally alter service sector marketing strategies. There is a need to compliment these qualitative studies with quantitative research. This study, therefore, seeks to empirically examine the influence of marketing style and orientation on involvement in e-commerce among small UK accountancy practices. A survey of practices indicated in relation to involvement in e-commerce, entrepreneurial accounting firms can be expected to adopt new electronic communications technology before their non-entrepreneurial counterparts. Only limited evidence was found to support the view that relationship orientated accounting practices, when compared with transactionally orientated competitors, are more likely to become involved in e-commerce. The implications of these findings are discussed and proposals made concerning the need for further research.