Client Evaluations of Accountant Performance with Variations in Attire and Communication Levels

V. Brooks Poole, University of Mississippi
Dale Flesher, University of Mississippi

ABSTRACT. The purpose of this paper is to determine through a behavioral experiment whether the attire of an accountant has an effect on how he is evaluated when a client also considers the accountant's performance. This research also assesses whether attire and performance interact to influence clients' evaluations. Regression analysis of the data gathered finds that client evaluation of accountants is associated with level of communication of the accountant. A good communicator will be evaluated more highly than an accountant with merely adequate communication skills. Style of dress does not significantly influence clients' evaluations of accountants; however style of dress does not go unnoticed by clients. Successful accountants need good communication skills and need to know how to dress appropriately for their jobs.

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