Marketing of Accountancy Services in Nigeria: The Institutional Constraints

This paper examined the institutional constraints in marketing accountancy services Nigeria. It was established that are many, and they include provided by accountants other than statutory audit. In view of fact providers these professionally qualified accountants, there must be some competition among them, leading to intense activities. However, this found professional bodies, particular, Institute Chartered Accountants Nigeria (ICAN) have developed stringent guidelines, rules, ethical standards seriously curtail activities product (service) development, service distribution, pricing, promotional