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In this paper, after an elucidation of several central concepts of the topic, the author focuses on the sales channels in tourism and clarifies the role retailers play in the market. He shows that the existence of institutional travel retailers is generally based on transaction costs, and that thanks to the automation the level of dependence on transaction costs can be reduced. This thesis induces the question to what extent the retailers' performances can be automated. In answer to this question the author creates a list of criteria including the following aspects; the general and occasional suitability of retail products (e g tickets, travel packages), the availability of technical equipment and information necessary for the automation at the points of sale and in the households (buyers), the level of complexity and acceptance regarding the handling of automated travel services. The paper comes to the conclusion that the automation of travel services will probably be used mainly by business travelers, whereas private customers will more likely keep their affinity for conventional retailers.

Looks at the current status of retail distribution in the European Economic Community. Forecasts likely future developments and problems, suggesting that decisions on distribution will increasingly be made on a supra‐institutional level.

Efficient, or seemingly efficient, distribution of goods and services is something most of us take for granted most of the time in western advanced economic systems. Yet, as catastrophes and wars have repeatedly shown, a distribution system is a sophisticated and often fragile institutional phenomenon. In the face of such fragility and sophistication we tend to over‐compensate; we tend to generate excess capacity to meet almost any demand. Our understanding of channels of distribution and the complex relationships within them is accordingly adolescent rather than mature. During the coming decade, as the economies of the nine E.E.C. countries seek to adapt to their rapidly changing environments, there seems little room for doubt that greater maturity will be necessary and that it will emerge. Here we seek to discuss two conceptual constructs as the basis for understanding movement from adolescence to early maturity. Firstly, we explore the total systems approach; then we shall take a look at the use of comparative analytical method.

Action in international marketing is usually preceded by research. Most international marketing research reports are built on a skeleton of currently available international socio‐economic, demographic and social indicators. The author in this paper argues that the currently available indicators used by marketing analysts have in many cases little comparative value and are in many cases inadequate for, or irrelevant to, the requirements of marketing. He uses in illustration the needs of a specific project that had as its objective the prediction of the different levels of retail distribution in Western Europe. The limitations of available international indicators are analysed. Preferable alternatives are proposed. Some of these require original research: others the restructuring of existing data. It is also urged that it is a basic pre‐requisite that international marketing analysis be made at the level of the sub‐national region — not at national level. The formation of a specifically‐oriented Marketing Indicators Working Party is proposed.

The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se.

This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure.

The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests.

The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded.

The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively.

This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.