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The introduction of medical and cinical audit is outlined following a successful conference in London (June 1990). Audit, its organisation, method, information requirements and cost are discussed.

AS J. L. Hobbs shows so clearly in his recent book, the interest in local history is growing enormously at present. The universities, training colleges and schools, as well as the institutions of further education, are all making more use of local studies—geographical, economic, social and historical—in their regular courses, in their advanced work, and in their publications.

The purpose of this chapter is to highlight some of the critical multiteam system (MTS) issues that are faced in healthcare by utilizing case studies that illustrate the transition of a patient through the healthcare system and suggest a possible approach to studying these issues.

The approach taken by the authors is a case study approach, which is used to illustrate the transition of a patient through several venues in a healthcare system. This approach elucidates the MTS nature of healthcare. Moreover, a methodological explanation, social network analysis (SNA), for exploring the description and analysis of MTSs in healthcare is provided.

The case study approach provides concrete examples of the complex relationship between providers caring for a single patient. The case study describes the range of shared practice in healthcare, from collaborative care within each setting to the less obvious interdependence between teams across settings. This interdependence is necessary to deliver complex care but is also a source of potential errors during care. SNA is one tool to quantify these relationships, link them to outcomes, and establish areas for future research and quality improvement efforts.

This chapter offers a unique holistic view of the transition of a patient through a healthcare system and the interdependency of care necessary to deliver care. The authors show a methodology for assessing MTSs with a discussion of utilizing SNA. This foundation may offer promise to better understand care delivery and shape programs that can lead to improvement in care.

Reports of a number of countries imposing a limited ban on the use of D.D.T. have appeared from time to time in the B.F.J., but in the last few months, what was a trickle seems to have become an avalanche. In Canada, for example, relatively extensive restrictions apply from January 1st, permitting D.D.T. for insect control in only 12 agricultural crops, compared with 62 previously; there is a reduction of maximum levels for most fruits to 1 ppm. Its cumulative properties in fat are recognized and the present levels of 7 ppm in fat of cattle, sheep and pigs are to remain, but no trace is permitted in milk, butter, cheese, eggs, ice cream, other dairy products, nor potatoes. A U.S. Commission has advised that D.D.T. should be gradually phased out and completely banned in two years' time, followed by the Report of the Advisory Committee on Pesticides and Other Toxic Chemicals recommending withdrawal in Britain of some of the present uses of D.D.T. (also aldrin and dieldrin) on farm crops when an alternative becomes available. Further recommendations include an end to D.D.T. in paints, lacquers, oil‐based sprays and in dry cleaning; and the banning of small retail packs of D.D.T. and dieldrin for home use in connection with moth‐proofing or other insect control. The Report states that “domestic users are often unaware that using such packs involve the risk of contaminating prepared food immediately before it is eaten”.

P.J.A. Group. Chairman of the newly‐reorganised Pinchin Johnson group is Sir Alan H. Wilson, chairman‐elect of Courtaulds. A former maths lecturer and researcher into metals and semiconductors, he switched during the war to radio communications and nuclear physics, and in 1945 joined the board of Courtaulds Ltd., who took over the P.J.A. group in 1960.

The purpose of this paper is to examine Barthes' influence on, and potential for, accounting communication research; and to apply Barthes' principles to visual images of professional accountancy.

The study seeks to provide: a synthesis of prior accounting research that has drawn on Barthes' work, followed by an overview of Barthes' work in both its rational, structuralist, phase, and its more sentimental, post‐structuralist, phase, that identifies strands of interest to accounting communication; and Barthesian semiotic interpretations of visual images of accountancy portrayed in the annual report front covers of a major UK accounting firm through their linguistics (anchorage and relay), denotation and connotation.

Barthes' work has been surprisingly little used in accounting; a number of aspects of Barthes's work could be more fruitfully exploited, especially those from his later post‐structuralist phase; a Barthesian approach assists in reading the dual portrayal of accountancy as both an art and a science, and as business‐aware as well as traditionally professional.

The theoretical section is limited to a broad overview of Barthes' very extensive work; the empirical section provides a detailed analysis of one organization. It would be useful to extend the research to more extended analyses based on Barthes' prolific work, and to many aspects of accounting communication.

The analysis may be of interest to all accounting researchers, practitioners, trainees and auditors, since communication is central to accounting.

The paper adds to theoretical work in accounting communication, to the empirical literature on the interpretation of verbal and visual signs in accounting and accountability statements, and to understanding of the external images of professional accountancy.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring.

The paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region.

The study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed.

The paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature.