Identifying and Ranking Client Acquisition Techniques among Members of the Iranian Association of Certified Tax Consultants

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 31 فروردین 1404

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.92869.1549

نویسنده

Oktay Yamrali^*

Assistant Prof., Department of Accounting, Payam Noor University, Tehran, Iran.

چکیده

In today’s competitive environment, possessing tax knowledge alone is insufficient for success in tax consulting, employing client acquisition techniques is essential. Accordingly, this study aims to identify client acquisition techniques among members of the Iranian Association of Certified Tax Consultants during the year 2024 -2025. In the first phase, a survey was conducted among 25 members of the association to identify various client acquisition methods used by them. After homogenization, integration, and elimination of redundant items, 10 final techniques were determined. In the next phase, the identified techniques were validated through a two-stage screening process using the fuzzy Delphi method, incorporating the opinions of 12 experts. Finally, the techniques were ranked using the SWARA method, based on the input of 16 experts. The results revealed that word-of-mouth marketing ranked first with a weight of 0.394, followed by client referral programs with a weight of 0.218. Meanwhile, advertising through local radio and television had the lowest ranking, with a weight of 0.017.

کلیدواژه‌ها

Client acquisition methods؛ certified tax consultant؛ Fuzzy Delphi؛ SWARA