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The end of the 1980's has seen the effects of the active marketing of some “new products” which have resulted from management accounting research. This note examines issues raised by this innovation process and the implications for academics, practitioners and users of management accounting. One product of managerial accounting research will be examined in particular — activity based accounting (ABC). ABC is controversial and has been the subject of many academic, practitioner, management and newspaper publications in recent years (for example: Johnson and Kaplan (1987), Brimson (1986), Porter and Akers (1987)). To set the background to this note some of the main features of the innovation process will be outlined.

In 1899 the medical practitioners of Dublin were confronted with an outbreak of a peculiar and obscure illness, characterised by symptoms which were very unusual. For want of a better explanation, the disorder, which seemed to be epidemic, was explained by the simple expedient of finding a name for it. It was labelled as “beri‐beri,” a tropical disease with very much the same clinical and pathological features as those observed at Dublin. Papers were read before certain societies, and then as the cases gradually diminished in number, the subject lost interest and was dropped.

At a recent inquest upon the body of a woman who was alleged to have died as the result of taking certain drugs for an improper purpose, one of the witnesses described himself as “an analyst and manufacturing chemist,” but when asked by the coroner what qualifications he had, he replied : “I have no qualifications whatever. What I know I learned from my father, who was a well‐known ‘F.C.S.’” Comment on the “F.C.S.” is needless.

What proof have the public, independent of the assertions of the makers, that all the firms whose products are sold indifferently by the shopkeepers use only the best materials; or, indeed, that a large number of the articles sold are not mixtures more or less objectionable or fraudulent ? This, in effect, is the question put by a writer in a West of England newspaper, and it might be used as a text upon which to write a lengthy homily on the adulteration question and on the astonishing gullibility of the public. As a matter of fact the only evidence of the character and quality of food and other products, in regard to which there is no independent guarantee, is that which is afforded by the standing of the makers, and to some extent of the firms which offer them for sale. And this evidence cannot, under any circumstances, be looked upon as constituting proof. The startling allegations so commonly put forward by advertisers with respect to their wares, while they may be ineffective in so far as thinking people are concerned, must nevertheless be found pecuniarily advantageous since the expense involved in placing them under the eyes of the public would otherwise hardly be incurred. Many of these advertised allegations are, of course, entirely unjustifiable, or are incapable of proof. It may be hoped that the lavish manner in which they are set out, and their very extravagance, may, in time, result in producing a general effect not contemplated by the advertisers. In the meantime it cannot be too often pointed out that proof, such as that which is required for the satisfaction of the retailer and for the protection of the public, can only be obtained by the exercise of an independent control, and, in certain cases, by the maintenance of efficient independent inspection in addition, so that a guarantee of a character entirely different to that which may be offered, even by a firm of the highest eminence, may be supplied.

A point repeatedly brought forward for the defence, or at all events for the purpose of mitigating the fine, in adulteration cases, is the statement that defendant's goods have been analysed on former occasions and have been found genuine. As illustrating the slight value of analyses of previous samples may be taken the average laudatory analyses on patent or proprietary foods, drinks, or medicine. The manufacturer calculates—and calculates rightly—that the general public will believe that the published analysis of a particular specimen which had been submitted to the analytical expert by the manufacturer himself, guarantees all the samples on the market to be equally pure. History has repeatedly proved that in 99 cases out of 100 the goods found on the market fall below the quality indicated by the published analyses. Not long ago a case bearing on this matter was tried in court, where samples of cocoa supplied by the wholesale firm were distributed; but, when the retailer tried to sell the bulk of the consignment, he had repeated complaints from his customers that the samples were a very much better article than what he was then supplying. He summoned the wholesale dealer and won his case. But what guarantee have the general public of the quality of any manufacturer's goods—unless the Control System as instituted in Great Britain is accepted and applied ? Inasmuch as any manufacturer who joins the firms under the British Analytical Control thereby undertakes to keep all his samples up to the requisite standard; as his goods thenceforth bear the Control stamp; and as any purchaser can at any time submit a sample bought on the open market to the analytical experts of the British Analytical Control, free of any charge, to ascertain if the sample is up to the published and requisite standard, it is plain that a condition of things is created which not only protects the public from being cheated, but also acts most beneficially for these firms which are not afraid to supply a genuine article. The public are much more willing to buy an absolutely guaranteed article, of which each sample must be kept up to the previous high quality, rather than one which was good while it was being introduced, but as soon as it became well known fell off in quality and continued to live on its reputation alone.

This paper aims to extend current understanding concerning the cross-modal correspondences between sounds and tastes by introducing new research tools and experimental data to study associations and their reflections between music and taste.

The experiment design addresses the multidisciplinary approach by using cultural, chemical and statistical analysis methods.

The paper provides further evidence that exposure to the “sweet” or “sour” musical pieces influences people’s food-related thinking processes and behaviors. It also demonstrates that sweet or sour elements in the music may reflect to actual sweetness (as measured by sugar content) and sourness (as measured by organic acid content) of foods developed in association with music carrying similar taste characteristics.

The findings should be replicated and expanded using larger consumer samples and wider repertoires of “taste music” and dependent variables. Also, the level of experimental control should be improved; e.g., the “sweet” and “sour” music were produced using different instruments, which may have an influence to the results.

Ambient “taste music” that is congruent with the basic flavors of the dishes can be played in restaurants to highlight guests’ sensory experience.

By carefully considering the symbolic meanings of the music used in different social situations, it is possible to create multimodal experiences and even subconscious expectations in people’ minds.

Cross-modal associations are made between the tastes and music. This can influence on perception of food and provide new ways to build multimodal gastronomic experiences.

Without aspiring to emulate Robert Browning's song thrush, we venture to repeat an admonition on smoking in the food trade of almost a decade ago. (The Smoking Habit, 1962, BFJ, 64, 79). The first time it coincided with a little research we had undertaken, which later saw the light of day epitomized in article form and was enthusiastically (sic) commented upon in sections of the press and then died as if it had never been born. (Tobacco and Lung Cancer, 1965, Med. Offr., 2955, 148). Now, it coincides with the most concentrated, officially inspired, campaign, so far, mounted against the evils of smoking. The most striking fact about all these national efforts every few years is the lack of success in real terms. A marketing organization achieving such poor results would count it a costly failure. It would be unfair to say that none have given up, but with a habit so ingrained, determination is required and in many, if not most, of those able to refrain, the craving is so great that they are smoking again within a week or so. Overall, the smoking population is enormous, including, as it does, girls and women‐folk. Once, it was undignified for a woman to be seen smoking. We recall a visit by Queen Mary to the village Manor House, just after the First War; she was an expert in antique furniture and came to see the manor's collection. When Her Majesty asked for a cigarette, the village rang with astonishment for days. Nothing as amazing had happened since Cavaliers and Roundheads tethered their horses beneath the three great poplars which stood on the green. “Queen Mary! 'er smokes!”

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

An appeal under the Food and Drugs Acts, reported in the present number of the BRITISH FOOD JOURNAL, is an apt illustration of the old saying, that a little knowledge is a dangerous thing. In commenting upon the case in question, the Pall Mall Gazette says: “The impression among the great unlearned that the watering of the morning's milk is a great joke is ineradicable; and there is also a common opinion among the Justice Shallows of the provincial bench that the grocer who tricks his customers into buying coffee which is 97 per cent. chicory is a clever practitioner, who ought to be allowed to make his way in the world untrammelled by legal obstructions. But the Queen's Bench have rapped the East Ham magistrates over the knuckles for convicting without fining a milkman who was prosecuted by the local authority, and the case has been sent back in order that these easygoing gentlemen may give logical effect to their convictions.”

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.