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To improve links between school and industry has become a commonly‐voiced objective of educators, industrialists and politicians, though naturally views differ about not only how the objective should be achieved but the longer‐term aims and the nature of the links. Is the main aim concerned with vocational guidance and the supply of well‐informed and well‐motivated entrants into industrial jobs, or should it be one of social education, inculcating an appreciation of economics and the balance between manufacturing and service industries within the whole community?

Practising internal and external auditors regularly find that crucial concepts governing how they operate are the twin terms of independence and objectivity. Part of the problem is that the two terms are often equated. The impact can be conflict with the auditee, misunderstanding with other stakeholders, impairment of efficiency and effectiveness, and role conflict within the internal audit department. The Institute of Internal Auditors is reviewing some of the cherished notions of internal audit in the light of pressures and developments in the business environment. It has already produced a new definition of internal auditing, which, as before, includes the terms independence and objectivity. Consistently, it decided to re‐evaluate these two terms, and established an international research team. This was the briefing submission from the UK, which was highly influential in determining the final product, not yet in the public domain. It considers professional statements and standards, research and developments in both internal and external auditing.

The purpose of this paper is to analyse the shifting nature of governance reforms, both at global and national levels, in the increasingly commercialised game of cricket. The authors explore the inter-relationship and linkages between governance and commercialism, and in the process, question the contemporary reliance placed on governance as a generic counter-commercialist force and accountability aid.

The analysis is based on a comprehensive analysis of cricketing archives, newspapers and online media. The authors specifically utilise a range of review reports, governance and accounting information from annual reports and websites of the International Cricket Council (ICC) as well as different national cricket governing bodies (NCBs).

The paper vividly demonstrates the importance of recognising the specific significance of different cultural traditions and modes of organising – and not presuming a particular form of impact. The findings highlight that the adoption of a dominant market logic by cricket administrators has resulted in a shift in the balance of power in favour of non-western nations. India has emerged as the clear leader and driving force shaping the way cricket is globally governed. The consequences have been profound but not in terms of delivering, enhanced standards of transparency and accountability. Drawing on institutional theory, the paper argues that the scale of the Board of Cricket Control of India’s financial and operational control over the ICC has not only led to an increasingly commercialised game but engendered divergent and highly questionable standards of governance at the level of NCBs.

Unlike other global games, cricket has an imperialistic root, and has gone through the process of globalisation in relatively recent times. Also, the commercialisation of cricket has resulted in the global economic and power base shifting from the West to the East, giving us the opportunity to study the dynamics between commercialisation and governance in a quite different globalisation context that allows an assessment to be made of the culturally contingent nature of governance as a substantive organising force.

THE several hundred members who heard the thought‐provoking addresses delivered at the Harrogate conference of the British Institute of Management recently must have returned stimulated by much that was said. At the outset the American Ambassador reminded them that the big business tended to suffer from a certain complacency because it thought that operating efficiency could allow it to ignore the whips and spurs of competition, although he did not advocate cutting up the leviathans to nourish a lot of little fish for the sake of seeing them fight. Indeed, he thought the growth of mass markets meant that the creation of business organisations commensurate with catering for them was inevitable.

Since the incident at Westminster Abbey last Christmas, Scottish nationalistic pride, or self‐consciousness, has been widely advertised. In many respects the existence of that attitude of mind does no harm to His Majesty's subjects in England and Wales. But now a genuine grievance against the Scots—which has existed for some years, though few people have been aware of it—has at last received publicity. It arises from the fact that several of the provisions of the Food and Drugs Act, 1938, do not apply to Scotland—doubtless because the Scots had represented that they would be unacceptable. Among those provisions was Section 101, which incorporated with the Act the whole body of regulations, including those relating to preservatives in food, which had been made in pursuance of the Public Health Acts. Similar Regulations, it is true, do apply in Scotland, but a breach of them is an offence, not under the Act of 1938, but under the Food and Drugs (Adulteration) Act of 1928, which is wholly repealed so far as England and Wales are concerned. Recently the Corporation of Blackburn persuaded the local justices to convict a company, registered and trading in Scotland, of an offence against the Act of 1938 on the ground that boric acid had been found in biscuits manufactured by the company in Scotland and sold to a Blackburn retailer. The Scottish company was not prosecuted by the Blackburn Corporation but was brought in under s. 83(1) by a previous defendant. Counsel for the defence took the points that a Scottish firm cannot be haled before an English Court in respect of an alleged offence which, if it was committed at all (which was disputed), was committed in Scotland, where the Food and Drugs Act, 1938, is not in force. Incidentally it may be observed that the presence of boric acid in the biscuits was due to the use of margarine containing not more than the permitted percentage of the preservative. The magistrates chose to convict the Scottish company as the person to whose act or default a contravention of the provisions of the English Act was due. On appeal to the Divisional Court, the conviction has now been annulled, primarily on the ground that the Blackburn bench had no jurisdiction to hear a summons against the Scottish company. Section 83, like many other sections of the Act of 1938, does not apply to Scotland, except with respect to prosecutions under the Orders made by the Minister of Food under. Defence Regulations—for example, the various Food Standards Orders and the Labelling of Food Order. (See particularly Regulation 7(3) of the Defence (Sale of Food) Regulations, 1943, and Article 15(c) of the Labelling of Food Order, 1946.) Still, if Scotsmen insist on not being subject to the English food laws as a whole, it would be unreasonable for them to expect that those who sell food in England and Wales should be willing to be deprived of the safeguards which the Act of 1938 confers on innocent dealers who have been let down by their suppliers. The Scots may find that English retailers of food will boycott Scottish products. Provided always that nothing in this Article shall be deemed to apply to the sale or purchase for human consumption in England or Wales of the article of food distilled in Scotland and commonly known as Scotch or Scottish Whisky, if the food is so described in an invoice or on a label bearing the name and address of the distiller. The point of which proviso is to show that I am not such a nitwit as to think that anything that I write will deter or discourage any Englishman from acquiring a bottle of Scotch if he knows where and how he can get it.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.

The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity.

The study reveals in detail the construction and promotion of elaborate tax avoidance schemes by big accounting firms. It casts doubt upon the “business culture” that has become established in these firms.

The study relies upon secondary sources. Subject to gaining adequate access to the big accounting firms, research based upon close-up investigation of “tax planning” would further illuminate such practices.

The study shows how normalised and institutionalised “tax planning” schemes have become in the big four accounting firms. It suggests that such schemes require closer scrutiny if payments of tax are to be made as intended, and thereby provide the revenues required to maintain public services such as education, health and pensions.

The study informs a debate about the payment of taxes and the role of big accounting firms in creating aggressive tax avoidance schemes. It questions the appropriateness and adequacy of private regulation of these firms and so contributes to a public debate on the tax contribution of comparatively powerful and privileged parties.

The study “blows the whistle” on the role of big accounting firms in devising schemes that reduce the “tax take” on business and thereby reduces the revenues required to provide and maintain public services.

FOR the tenth time our American counterpart, the Industrial Management Society, is holding a contest for methods improvement. The brochure giving the rules shows how thoroughly such a project is undertaken. Its main purpose is to stimulate interest in cost reduction through improved ways of doing something, although the mere replacement of obsolete equipment by new plant which is commercially available is not considered to fall within the ambit of the competition.

IN July we sugggested that one outcome of the formation of a European Work Study organisation could be a standard certificate of competence, recognised by all the participating countries. That opinion is confirmed after reading carefully through the various memoranda compiled for the conference by representatives. They showed a wide variance in training methods and in the subjects regarded as important.

IT is nearly three and a half centuries since John Donne, preaching in St. Paul's Cathedral, of which he had recently become Dean, said: ‘Some men, by the benefit of this light of Reason, have found out things profitable and use‐ful to the whole world; as in particular Printing, by which the learning of the whole world is communicable to one another, and our minds and inventions, our wits and compositions, may trade and have commerce together, and we may participate of one another's understandings, as well as of our Clothes, Wines, Oyles and other Merchandize.’