E-commerce and small UK accounting firms: Influence of marketing style andorientation

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 th e Internet as a promotional tool. Case-based studies are beginning to emerg e on how e-commerce may totally alter service sector marketing strategies. There is a need to compliment these qualitative studies with quantitative r esearch. This study therefore, seeks to empirically examine the influence o f marketing style and orientation on involvement in e-commerce among small UK accountancy practices. A survey of practices indicated in relation to in volvement in e-commerce, entrepreneurial accounting firms can be expected t o adopt new electronic communications technology before their non-entrepren eurial counterparts. Only limited evidence was found to support the view th at relationship orientated accounting practices, when compared with transac tionally orientated competitors, are more likely to become involved in e-co mmerce. The implications of these findings are discussed and proposals made concerning the need for further research.