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Ireland is the tenth largest producer of drugs. From research undertaken during 1989‐92, aims to identify how Irish industrial policy influences US and European pharmaceutical multinationals to locate part of their global subsidiaries in the Republic of Ireland. Sent questionnaires to 70 chief executive officers of US and European subsidiaries in Ireland (60 per cent response rate) and followed these with in‐depth interviews. Discusses the strategic locational factors and shows that government grants are only really attractive to European firms, but that low corporate tax (a standard corporation tax rate of 10 per cent until the year 2010) is the most important locational factor for both US and European firms. Other factors include high drug prices in Ireland (representing a positive return on investment); and the availability of low cost but highly skilled labour.

Discusses the extent to which American, European and Japanese pharmaceutical multinational enterprises (MNE) with subsidiaries in the Republic of Ireland have localised specific forms of R&D and contributed to technology transfer. Reports on a survey in which chief executive officers of Irish‐based MNE subsidiaries responded to mailed questionnaires. The reasons for corporate management to choose such operational strategic thrusts at business level have been highlighted with a view to focus on the degree to which Ireland is developing its pharmaceutical industrial base, as a result of attracting export‐led global pharmaceutical multinationals.

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.