Analysis of positioning on the Instagram social network of accounting organizations in the Federal District based on the AIDA model
Keywords:
Accounting Organizations; Digital Marketing; Social Media; Instagram; AIDA Model.
Abstract
Objective: Analyze the profile of the content produced on Instagram by the public accounting firms located at the Federal District in order to identify their digital positioning.
Method: 252 public accounting firms were selected that, after an initial analysis of the 2,278 organizations registered with the Regional Accounting Council of the DF (CRC-DF), had their Instagram page registered on the institutional website, resulting in 9,444 publications carried out from January to September 2021. The categorization and analysis were realized based on the application of contente analisys under the AIDA Model (Attraction, Interest, Desire and Action), with the creation of subcategorizations to expand the model.
Originality/Relevance: With the advances of the digital age, companies from different segments have invested in marketing strategies to position their businesses in the digital environment. The demand for services and companies on the internet has been intensifying, and companies that do not follow this change are losing market share, a case that also applies to public accounting firms.
Results: Accounting organizations use Instagram with low frequency (11% of the public accounting firms at the Federal District have Instagram). Most of the content produced by the selected organizations is oriented to the stage of Customer “Awareness” (75%), followed by the categories of “Interest and Desire” (18%) and, finally, “Action” (7%). Differently from what was expected, the posts that received more interaction from users were those focused on Interest and Desire.
Theoretical/methodological/practical contributions: Contributes to mapping the digital positioning, highlighting the importance of using good Digital Marketing strategies so that organizations do not lose space in the market by not adapting to new trends. In addition, a replicable instrument based on the AIDA Model was created.
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References
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Jansen, B. J., Jung, S. gyo, Chowdhury, S. A., & Salminen, J. (2021). Persona analytics: Analyzing the stability of online segments and content interests over time using non-negative matrix factorization. Expert Systems with Applications, 185, 115611. https://doi.org/10.1016/J.ESWA.2021.115611
Järvinen, J., & Karjaluoto, H. (2015). The use of Web analytics for digital marketing performance measurement. Industrial Marketing Management, 50, 117–127. https://doi.org/10.1016/J.INDMARMAN.2015.04.009
Johnson, A., Khan, S., & Koo, E. B. (2021). Social media and vision therapy: Perspectives of providers and patients on Instagram. Journal of American Association for Pediatric Ophthalmology and Strabismus, 25(3), 166.e1-166.e5. https://doi.org/10.1016/J.JAAPOS.2020.11.023
Kim, D. H., Spiller, L., & Hettche, M. (2015). Analyzing media types and content orientations in Facebook for global brands. Journal of Research in Interactive Marketing, 9(1), 4–30. https://doi.org/10.1108/JRIM-05-2014-0023
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Mota, M. O., Freitas, A. A. F., Gerhard, F., Marins, S. R., & Souza, L. L. F. (2017). Pesquisa Científica em Marketing de Serviços no Brasil. Revista Pretexto, 18(1), 47–63. https://doi.org/10.21714/pretexto.v18i1.2831
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Nascimento, A. M., & Silveira, D. S. da. (2017). A systematic mapping study on using social media for business process improvement. Computers in Human Behavior, 73, 670–675. https://doi.org/10.1016/j.chb.2016.10.016
Picard, C. F. (2016). The marketization of accountancy. Critical Perspectives on Accounting, 34, 79–97. https://doi.org/10.1016/J.CPA.2015.07.001
Piva, T. A., & Santos, O. M. dos. (2020). Receitas de patrocínio e publicidade nos clubes de futebol: uma análise sob a ótica das redes sociais. Revista Mineira de Contabilidade, 21(2), 33–44. https://doi.org/10.51320/rmc.v21i2.1091
Rosa, R., Casagranda, Y., & Spinelli, F. (2017). A importância do marketing digital utilizando a influência do comportamento do consumidor. Revista de Tecnologia Aplicada (RTA), 28–39. https://doi.org/10.21714/2237-3713rta2017v6n1p28
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Silva, M. V. M., Silva, M. A. da, & Prado, R. A. D. P. do. (2015). MARKETING CONTÁBIL: ANÁLISE DO USO DAS MÍDIAS SOCIAIS. XVIII SEMEAD - Seminários Em Administração.
Song, H. J., Ruan, W. J., & Jeon, Y. J. J. (2021). An integrated approach to the purchase decision making process of food-delivery apps: Focusing on the TAM and AIDA models. International Journal of Hospitality Management, 95, 102943. https://doi.org/10.1016/J.IJHM.2021.102943
Strong Jr, E. K. (1925). The Psychology of Selling and Advertising. USA: McGraw-Hill Book Company.
Stsiampkouskaya, K., Joinson, A., Piwek, L., & Ahlbom, C. P. (2021). Emotional responses to likes and comments regulate posting frequency and content change behaviour on social media: An experimental study and mediation model. Computers in Human Behavior, 124. https://doi.org/10.1016/J.CHB.2021.106940
Tomaél, M. I., Alcará, A. R., & Di Chiara, I. G. (2005). Das redes sociais à inovação. Ciência Da Informação, 34(2), 93–104. https://doi.org/10.1590/S0100-19652005000200010
Torres, C. (2010). Guia prático de marketing na Internet para pequenas empresas: dicas para posicionar o seu negócio e conquistar novos clientes na Internet.
Uyar, A., Boyar, E., & Kuzey, C. (2018). Does Social Media Enhance Firm Value? Evidence from Turkish Firms Using Three Social Media Metrics. The Electronic Journal Information Systems Evaluation, 21(2), 131–142.
Venkateswaran, R., Ugalde, B., & T., R. (2019). Impact of Social Media Application in Business Organizations. International Journal of Computer Applications, 178(30), 5–10. https://doi.org/10.5120/ijca2019919126
Victorino, K., Sordi, J. D., Gonçalves, M. A., Rauber, L. H., & Jahn, N. M. (2020). Uso do Marketing Digital: Uma Análise de Empresas de um Parque Tecnológico. Revista de Empreendedorismo e Gestão de Pequenas Empresas, 9(4), 672. https://doi.org/10.14211/regepe.v9i4.1748
Winer, R. S. (2009). New Communications Approaches in Marketing: Issues and Research Directions. Journal of Interactive Marketing, 23(2), 108–117. https://doi.org/10.1016/j.intmar.2009.02.004
Xu, X., & Schrier, T. (2019). Hierarchical effects of website aesthetics on customers’ intention to book on hospitality sharing economy platforms. Electronic Commerce Research and Applications, 35, 100856. https://doi.org/10.1016/J.ELERAP.2019.100856
Yao, L. (2016). Position the Brand: Identify the Role of Social Media for Public Accounting Firms. (Dissertação de mestrado of Arts in Strategic Communication) Liberty University.
Alexander, R. M., & Gentry, J. K. (2014, March). Using social media to report financial results. Business Horizons. https://doi.org/10.1016/j.bushor.2013.10.009
Andriole, S. J. (2010). Business impact of Web 2.0 technologies. Communications of the ACM, 53(12), 67–79. https://doi.org/10.1145/1859204.1859225
Appel, G., Grewal, L., Hadi, R., & Stephen, A. T. (2020). The future of social media in marketing. Journal of the Academy of Marketing Science, 48(1), 79–95. https://doi.org/10.1007/s11747-019-00695-1
Arnaboldi, M., Busco, C., & Cuganesan, S. (2017). Accounting, accountability, social media and big data: revolution or hype? Accounting, Auditing & Accountability Journal, 30(4), 762–776. https://doi.org/10.1108/AAAJ-03-2017-2880
Ashcroft, L., & Hoey, C. (2001). PR, marketing and the Internet: implications for information professionals. https://doi.org/10.1108/01435120110358952
Barbosa, L. S. da S., Andrade-Matos, M. B. De, & Perinotto, A. R. C. (2020). Marketing digital: a influência das mídias sociais digitais no processo de decisão de compra dos consumidores de meios de hospedagem. PODIUM Sport, Leisure and Tourism Review, 9(1), 154–170. https://doi.org/10.5585/podium.v9i1.14822
Bardin, L. (2011). Análise do Conteúdo - Edição revista e ampliada. (Edições 70, Ed.). São Paulo: Edições 70.
CFC. (2019). Norma Brasileira de Contabilidade - NBC PG 01 -, de 7 de fevereiro de 2019. Código de Ética Profissional do Contador. Brasília, DF. Retrieved from https://www.crcdf.org.br/portal/wp-content/uploads/2021/06/NBCPG01-NOVO-CODIGO-DE-ETICA-2019.pdf
Colicev, A., Kumar, A., & O’Connor, P. (2019). Modeling the relationship between firm and user generated content and the stages of the marketing funnel. International Journal of Research in Marketing, 36(1), 100–116. https://doi.org/10.1016/J.IJRESMAR.2018.09.005
Dedonatto, O., Mazzioni, S., Santos, D. P., Oliveira, A. B. S., & Simon, M. E. (2004). Marketing Contábil: Um Instrumento de Comunicação na Estratégia Competitiva Profissional. Revista Catarinense Da Ciência Contábil, 3(9), 67–83. https://doi.org/10.16930/2237-7662/rccc.v3n9p67-83
Dias Filho, F. F., & Santos, V. (2015). A percepção dos profissionais contábeis de Belo Horizonte sobre a utilidade do marketing de serviços para os escritórios de contabilidade. Revista Mineira De Contabilidade, 16–23.
Doyle, C. (2011). A Dictionary of Marketing (3rd ed.). Oxford: Oxford University Press. https://doi.org/10.1093/acref/9780199590230.001.0001
Eschenbrenner, B., Nah, F. F.-H., & Telaprolu, V. R. (2015). Efficacy of Social Media Utilization by Public Accounting Firms: Findings and Directions for Future Research. Journal of Information Systems, 29(2), 5–21. https://doi.org/10.2308/isys-50894
Felix, R., Rauschnabel, P. A., & Hinsch, C. (2017). Elements of strategic social media marketing: A holistic framework. Journal of Business Research, 70, 118–126. https://doi.org/10.1016/J.JBUSRES.2016.05.001
Fontana, M. D. de, De Lima Oliveira, D., & Massaro, A. dos S. (2021). Contribuições do uso de Redes Sociais Virtuais para o Empreendedorismo Feminino Contributions of the use of Virtual Social Networks for Female Entrepreneurship. Revista Ciências Adiministrativas, 27(1), 2021. https://doi.org/10.5020/2318-0722.2020.27.1.11161
Grove, S. J., Fisk, R. P., & John, J. (2003, April). The future of services marketing: Forecasts from ten services experts. Journal of Services Marketing. https://doi.org/10.1108/08876040310467899
Hassan, S., Nadzim, S. Z. A., & Shiratuddin, N. (2015). Strategic Use of Social Media for Small Business Based on the AIDA Model. Procedia - Social and Behavioral Sciences, 172, 262–269. https://doi.org/10.1016/J.SBSPRO.2015.01.363
Jansen, B. J., Jung, S. gyo, Chowdhury, S. A., & Salminen, J. (2021). Persona analytics: Analyzing the stability of online segments and content interests over time using non-negative matrix factorization. Expert Systems with Applications, 185, 115611. https://doi.org/10.1016/J.ESWA.2021.115611
Järvinen, J., & Karjaluoto, H. (2015). The use of Web analytics for digital marketing performance measurement. Industrial Marketing Management, 50, 117–127. https://doi.org/10.1016/J.INDMARMAN.2015.04.009
Johnson, A., Khan, S., & Koo, E. B. (2021). Social media and vision therapy: Perspectives of providers and patients on Instagram. Journal of American Association for Pediatric Ophthalmology and Strabismus, 25(3), 166.e1-166.e5. https://doi.org/10.1016/J.JAAPOS.2020.11.023
Kim, D. H., Spiller, L., & Hettche, M. (2015). Analyzing media types and content orientations in Facebook for global brands. Journal of Research in Interactive Marketing, 9(1), 4–30. https://doi.org/10.1108/JRIM-05-2014-0023
Lugmayr, A., Franssila, H., Paavilainen, J., & Kärkkäinen, H. (2012). Defining Gamification - A Service Marketing Perspective. In Proceeding of the 16th Internacional Academic MindTrek Conference (pp. 17–22). https://doi.org/10.1145/2393132.2393137
Michaelson, D., & Stacks, D. W. (2011). Standardization in Public Relations Measurement and Evaluation. Public Relations Journal, 5(2).
Mota, M. O., Freitas, A. A. F., Gerhard, F., Marins, S. R., & Souza, L. L. F. (2017). Pesquisa Científica em Marketing de Serviços no Brasil. Revista Pretexto, 18(1), 47–63. https://doi.org/10.21714/pretexto.v18i1.2831
Müller, J., & Christandl, F. (2019). Content is king – But who is the king of kings? The effect of content marketing, sponsored content & user-generated content on brand responses. Computers in Human Behavior, 96, 46–55. https://doi.org/10.1016/J.CHB.2019.02.006
Nascimento, A. M., & Silveira, D. S. da. (2017). A systematic mapping study on using social media for business process improvement. Computers in Human Behavior, 73, 670–675. https://doi.org/10.1016/j.chb.2016.10.016
Picard, C. F. (2016). The marketization of accountancy. Critical Perspectives on Accounting, 34, 79–97. https://doi.org/10.1016/J.CPA.2015.07.001
Piva, T. A., & Santos, O. M. dos. (2020). Receitas de patrocínio e publicidade nos clubes de futebol: uma análise sob a ótica das redes sociais. Revista Mineira de Contabilidade, 21(2), 33–44. https://doi.org/10.51320/rmc.v21i2.1091
Rosa, R., Casagranda, Y., & Spinelli, F. (2017). A importância do marketing digital utilizando a influência do comportamento do consumidor. Revista de Tecnologia Aplicada (RTA), 28–39. https://doi.org/10.21714/2237-3713rta2017v6n1p28
Sharifi, M., Khazaei Pool, J., Jalilvand, M. R., Tabaeeian, R. A., & Ghanbarpour Jooybari, M. (2019). Forecasting of advertising effectiveness for renewable energy technologies: A neural network analysis. Technological Forecasting and Social Change, 143, 154–161. https://doi.org/10.1016/J.TECHFORE.2019.04.009
Sharma, A., Sharma, S., & Chaudhary, M. (2020). Are small travel agencies ready for digital marketing? Views of travel agency managers. Tourism Management, 79, 104078. https://doi.org/10.1016/J.TOURMAN.2020.104078
Silva, M. V. M., Silva, M. A. da, & Prado, R. A. D. P. do. (2015). MARKETING CONTÁBIL: ANÁLISE DO USO DAS MÍDIAS SOCIAIS. XVIII SEMEAD - Seminários Em Administração.
Song, H. J., Ruan, W. J., & Jeon, Y. J. J. (2021). An integrated approach to the purchase decision making process of food-delivery apps: Focusing on the TAM and AIDA models. International Journal of Hospitality Management, 95, 102943. https://doi.org/10.1016/J.IJHM.2021.102943
Strong Jr, E. K. (1925). The Psychology of Selling and Advertising. USA: McGraw-Hill Book Company.
Stsiampkouskaya, K., Joinson, A., Piwek, L., & Ahlbom, C. P. (2021). Emotional responses to likes and comments regulate posting frequency and content change behaviour on social media: An experimental study and mediation model. Computers in Human Behavior, 124. https://doi.org/10.1016/J.CHB.2021.106940
Tomaél, M. I., Alcará, A. R., & Di Chiara, I. G. (2005). Das redes sociais à inovação. Ciência Da Informação, 34(2), 93–104. https://doi.org/10.1590/S0100-19652005000200010
Torres, C. (2010). Guia prático de marketing na Internet para pequenas empresas: dicas para posicionar o seu negócio e conquistar novos clientes na Internet.
Uyar, A., Boyar, E., & Kuzey, C. (2018). Does Social Media Enhance Firm Value? Evidence from Turkish Firms Using Three Social Media Metrics. The Electronic Journal Information Systems Evaluation, 21(2), 131–142.
Venkateswaran, R., Ugalde, B., & T., R. (2019). Impact of Social Media Application in Business Organizations. International Journal of Computer Applications, 178(30), 5–10. https://doi.org/10.5120/ijca2019919126
Victorino, K., Sordi, J. D., Gonçalves, M. A., Rauber, L. H., & Jahn, N. M. (2020). Uso do Marketing Digital: Uma Análise de Empresas de um Parque Tecnológico. Revista de Empreendedorismo e Gestão de Pequenas Empresas, 9(4), 672. https://doi.org/10.14211/regepe.v9i4.1748
Winer, R. S. (2009). New Communications Approaches in Marketing: Issues and Research Directions. Journal of Interactive Marketing, 23(2), 108–117. https://doi.org/10.1016/j.intmar.2009.02.004
Xu, X., & Schrier, T. (2019). Hierarchical effects of website aesthetics on customers’ intention to book on hospitality sharing economy platforms. Electronic Commerce Research and Applications, 35, 100856. https://doi.org/10.1016/J.ELERAP.2019.100856
Yao, L. (2016). Position the Brand: Identify the Role of Social Media for Public Accounting Firms. (Dissertação de mestrado of Arts in Strategic Communication) Liberty University.
Published
2025-09-04
How to Cite
Martins Wolff da Silva, B., & Matos, E. B. S. de. (2025). Analysis of positioning on the Instagram social network of accounting organizations in the Federal District based on the AIDA model. Enfoque: Reflexão Contábil, 44(3), 38-62. https://doi.org/10.4025/enfoque.v44i3.67219
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