Sales strategic considerations arc the most critical factors in plannin g and deci sion making. Based on the restriction imposed by the Inst itute of Charte red Accountant of Nigeria on accounting firms, not to commerciall y adve rtise th eir servi ces to the public, the paper sought to find out the sales stra tegies which accounting firms emplo y as a system of attra cting clients . The study reveals that Nigerian accounting firms are uniform in their usc of sales strategi es. but arc different in the treatment of importance attached to the various strategic options. The firms arc not unifo rm that is , the factors arc not equally popul ar among the firms. The study further reve aled that, the preference for sales strategies is critically based on the firms' percep tion of the effective nes s of the strategies in attracting clients. Based on these revelat ions , we recommended. among others, that since sales str ategi es is the heart beat of many organizations , Nigerian accounting firm s should evolve a training programme for accountants which would ineuleatc in them the genera l marketing idea on sales strategy decisions. and a formalized training on the perception of the - ffecuveness of the sales strategy.
Available at: http://works.bepress.com/chukwumah_obara/25/