Hartsfield Software has developed a new program to help CPAs set up an automated billing system for their clients. The company is considering a direct mail campaign to contact and inform CPAs about the merits of the new software program. The company needs a list of CPAs for every state in the nation. What type of secondary data source should Hartsfield seek?
A) dictionaries
B) directories
C) encyclopedias
D) indexes and abstracts
E) legal sources

Question

Quizplus · Accepted Answer

Directories, such as Yellow Pages or business directories, provide a comprehensive list of businesses, including CPAs, in each state. They are a useful source of secondary data for identifying potential customers. Dictionaries, encyclopedias, indexes and abstracts, and legal sources are unlikely to provide the required information.

Hartsfield Software Has Developed a New Program to Help CPAs