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Analyses studies on the marketing practices of Australian, UK and Hong Kong public accountants and reviews the standards of professional conduct in each of the countries. Classifies the methods used for marketing these services and associates them with the prevailing accounting ethical codes, thus providing a means of identifying similarities and differences in marketing services arising from those ethical codes. States that these methods also provide a basis for inter‐country comparison. Concludes that professional ethical standards have an impact on marketing strategies and this is not reflected clearly in the literature on the marketing of services.

The lack of explicit consideration in positive accounting studies of managers and their social environment leads to a failure to analyse the social factors that influence managers′ accounting choices. Argues that based on a socio‐economic paradigm, consideration should be given to a socio‐economic consideration of the relationship between corporate social reporting and managers′ selection of accounting practices. Criticizes a purely economic approach to understanding and analysing motives managers may have in choosing accounting policy. Social responsibility reporting is suggested as a corporate social response to influences on managers and their choice of accounting policy. In analysing prior research which has empirically tested the relationship between social responsibility reporting and reported financial performance, a potential relationship between reported financial performance and accounting policy choice is identified and developed. This contributes to socio‐economic research by expanding positive accounting theory to include explicit social variables.

The analyses of trends in prosecutions under the Food and Drugs Act, 1955 and the various regulations, which we have prepared every two years or so, covering a three‐month period, have been so much appreciated by readers, both in the administration and the industry itself, that we have prepared a more extended survey, covering the whole of 1966. The survey, as before, takes the form of a month‐by‐month analysis of reports of legal proceedings received by us from all parts of the country, and as formerly records the prosecutions under similar groupings; cases under Section 2, subdivided into those relating to compositional offences, the presence of foreign bodies and those relating to mouldy food: false description cases under Section 6 of the Merchandise Marks Acts; Section 8, the unfit food provision, also subdivided with special categories for foreign bodies and mouldy food; Section 32, milk cases; cases under the Food Hygiene Regulations, 1960, with smoking offences separated; the Milk and Dairies Regulations, consisting almost entirely of prosecutions under Reg. 27, Meat Regulations, Preservative Regulations, Colouring Matter in Food Regulations, etc.

At the passing of the Fair Trading Act, 1973, and the setting up of a Consumer Protection Service with an Office of Fair Trading under a Director‐General, few could have visualized this comprehensive machinery devised to protect the mainly economic interests of consumers could be used to further the efforts of local enforcement officers and authorities in the field of purity and quality control of food and of food hygiene in particular. This, however, is precisely the effect of a recent initiative under Sect. 34 of the Act, reported elsewhere in the BFJ, taken by the Director‐General in securing from a company operating a large group of restaurants a written undertaking, as prescribed by the Section, that it would improve its standards of hygiene; the company had ten convictions for hygiene contraventions over a period of six years.

The review of food consumption elsewhere in this issue shows the broad pattern of food supplies in this country; what and how much we eat. Dietary habits are different to what they were before the last War, but there have been few real changes since the end of that War. Because of supplies and prices, shifts within commodity groups have occurred, e.g. carcase meat, bread, milk, but overall, the range of foods commonly eaten has remained stable. The rise of “convenience foods” in the twenty‐five year since the War is seen as a change in household needs and the increasing employment of women in industry and commerce, rather than a change in foods eaten or in consumer preference. Supplies available for consumption have remained fairly steady throughout the period, but if the main food sources, energy and nutrient content of the diet have not changed, changes in detail have begun to appear and the broad pattern of food is not quite so markedly stable as of yore.

In the Court of Appeal last summer, when Van Den Berghs and Jurgens Limited (belonging to the Unilever giant organization) sought a reversal of the decision of the trial judge that their television advertisements of Stork margarine did not contravene Reg. 9, Margarine Regulations, 1967—an action which their Lordships described as fierce but friendly—there were some piercing criticisms by the Court on the phrasing of the Regulations, which was described as “ridiculous”, “illogical” and as “absurdities”. They also remarked upon the fact that from 1971 to 1975, after the Regulations became operative, and seven years from the date they were made, no complaint from enforcement authorities and officers or the organizations normally consulted during the making of such regulations were made, until the Butter Information Council, protecting the interests of the dairy trade and dairy producers, suggested the long‐standing advertisements of Reg. 9. An example of how the interests of descriptions and uses of the word “butter” infringements of Reg. 9. An example af how the interests of enforcement, consumer protection, &c, are not identical with trade interests, who see in legislation, accepted by the first, as injuring sections of the trade. (There is no evidence that the Butter Information Council was one of the organizations consulted by the MAFF before making the Regulations.) The Independant Broadcasting Authority on receiving the Council's complaint and obtaining legal advice, banned plaintiffs' advertisements and suggested they seek a declaration that the said advertisements did not infringe the Regulations. This they did and were refused such a declaration by the trial judge in the Chancery Division, whereupon they went to the Court of Appeal, and it was here, in the course of a very thorough and searching examination of the question and, in particular, the Margarine Regulations, that His Appellate Lordship made use of the critical phrases we have quoted.

The long controversy that has waxed furiously around the implementation of the EEC Directives on the inspection of poultry meat and hygiene standards to be observed in poultry slaughterhouses, cutting‐up premises, &c, appears to be resolved at last. (The Prayer lodged against the Regulations when they were formally laid before Parliament just before the summer recess, which meant they would have to be debated when the House reassembled, could have resulted in some delay to the early operative dates, but little chance of the main proposals being changed.) The controversy began as soon as the EEC draft directive was published and has continued from the Directive of 1971 with 1975 amendments. There has been long and painstaking study of problems by the Ministry with all interested parties; enforcement was not the least of these. The expansion and growth of the poultry meat industry in the past decade has been tremendous and the constitution of what is virtually a new service, within the framework of general food inspection, was inevitable. None will question the need for efficient inspection or improved and higher standards of hygiene, but the extent of the

The relationship marketing paradigm has emerged as a major tool by which marketers may examine and conceptualise relationships with consumers, however its application to the business‐to‐business dimension of retailing has been largely neglected. The current work examines one particular aspect of business‐to‐business marketing: the franchisor‐franchisee relationship in the context of international fashion retailing. This relationship is examined in the light of the relationship marketing literature, with particular reference to the relevance of the marriage analogy. Employing a case study approach, this paper considers international fashion retailers' response to the need to develop business‐to‐business relationships in international markets via the franchising mode of market entry. The paper concludes that the marriage analogy is useful in the context of franchise relationships if properly defined by core and intended relationship benefits.

The next month or two behind us and this decade will have passed, to merge in the drab background of the post‐war years, part of the pattern of frustration, failure and fear. The ‘swinging sixties’ some called it, but to an older and perhaps slightly jaundiced eye, the only swinging seemed to be from one crisis to another, like the monkey swinging from bough to bough in his home among the trees; the ‘swingers’ among men also have their heads in the clouds! In the seemingly endless struggle against inflation since the end of the War, it would be futile to fail to see that the country is in retreat all the time. One can almost hear that shaft of MacLeodian wit christening the approaching decade as the ‘sinking seventies’, but it may not be as bad as all that, and certainly not if the innate good sense and political soundness of the British gives them insight into their perilous plight.

Millions of the British people have for some years now been struggling valiantly to live with hard times, watching them day by day grow worse but always hopefully that the cloud had a silver lining; that one day, reason and a sense of direction would prevail. Tyranny in many forms is a feature of history; the greatest epics have been risings of ordinary people to overthrow it. The modern form of tyranny is that of Money; the cruel and sinister ways in which it can be obtained and employed and the ineffectiveness of any measures taken to control the evils which result. Money savings over the years and the proverbial bank book, once the sure safeguard of ordinary people, are whittled away in value, never to recover. Causes always seemed to be contained within the country's own economy and industrial practices, and to this extent should have been possible of control. The complex and elaborate systems constructed by the last Government were at least intended for the purpose, but each attempt to curb excessive demands for more money, more and more for doing less and less— the nucleus of inflation—produced extreme reactions, termed collectively “industrial strife”. Every demand met without compensatory returns in increased work, inevitably led to rises in prices, felt most keenly in the field of food and consumer goods. What else would be expected from such a situation?