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The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations which rely on trust and co‐operation rather than legal remedies. Under what circumstances does accounting strengthen, weaken or even destroy the trust which underpins relations both within and between organizations? What are the implications for accountability? Explores these general questions in the contrasting contexts of compulsory contracting policies in UK local government and the transition from socialism in Eastern Europe.

The paper employs a critical version of Abbott’s “system of professions” in order to analyse how new management practices in UK clearing banks have been influenced by competing bodies of expert knowledge promoted by the banks’ own profession, their senior management and outside professions. The main loser in this contest has been the professional expertise represented by the Chartered Institute of Bankers (CIOB). For most of the last 100 years the banks based their management control systems on cultural controls embedded in the branch system. In the 1970s and 1980s, the branch culture was challenged by a new marketing ethos and by the impact of new technology. In the early 1990s, changes in the structure of banks plus a continuing profits crisis induced further changes that saw the introduction of new management accounting techniques such as activity‐based costing. Finally, notes that, while recent commercial and regulatory problems offer potential opportunities for the non‐accountancy finance professions, the banks are unlikely to allow the emergence of a more independent profession within their own organizations.

Looks at the life and poetry of W.B. Yeats to establish whether or not he engaged in marketing and what his marketing practices were. Uses Yeats as an example of Irish marketing at its best. Suggests that a Celtic Marketing Era will reappear to challenge the established “Anglo‐Saxon” approach to marketing and marketing education.

This paper aims to identify possible solutions to the current and persistent challenge of attracting and retaining qualified people to work in Canada’s hotel industry. The outlook for the industry is that a critical shortage of skilled workers will continue to exist for at least the next decade.

This paper draws on the perspectives of three academics and three industry practitioners in an effort to identify root causes and possible solutions. Canadian and international literature is reviewed to establish current practices and point to gaps to be filled to meet the market needs. Recommendations are categorized by industry and academic perspectives.

The Canadian hotel industry faces challenges in filling job vacancies and maintaining employees in their roles. It is important for industry and academia to work collaboratively to educate the general public on the rewards and benefits of working in the Canadian hotel industry.

Many concrete strategies are suggested that individual hotel operations and the industry as a whole can implement to improve their human resource management and to entice potential employees to join the sector.

This paper adds value and contributes to the Canadian hotel industry and academia, as it represents current research and thought processes from both the academic community and the Canadian hotel industry.

The wastage that occurs owing to defective knowledge of the conditions affecting the quality of fruit carried in refrigerating chambers on board ship, and the attempts which are being made to solve the problems involved, formed the subject of a joint contribution to the Section of Engineering by Dr. Ezer Griffiths and Mr. Edgar A. Griffiths.

One of the major developments of the post‐War years has been the rise of consumer protection ‘watchdog’ committees galore, a flood of legislation and completely changed enforcement methods by existing local authority officers who to all and intents have become a completely new service. Voluntary agencies, national and local, based on the local High Street, have appointed themselves the watchdogs of the retail trade; legislation and central departments, the larger scene. The new service has proved of inestimable value in the changed conditions; it continues to develop. When shopping was a personal transaction, with the housewife making her purchases from the shopkeeper or his staff on the opposite side of the counter; when each was well known to the other and the relationship had usually lasted for many years, often from one generation to the next, things were very different, complaints few, unsatisfactory items instantly replaced, usually without question. This continuing state of equanimity was destroyed by the retail revolution and new methods of advertising and marketing. Now, the numbers of complaints dealt with by consumer protection and environmental health departments of local authorities are truly enormous. We have become a nation of “complainers,” although in all conscience, we have much to complain about. Complaints cover the widest possible range of products and services, of which food and drink form an integral component. The complaints to enforcement authorities include many said to be unjustified, but from the reports of legal proceedings under relevant enactments, it is obvious that the bulk of them now originate from consumer complaints. Not all complainants, however, relish the thought of the case going before the courts. Less is heard publicly of complaints to the numerous voluntary bodies. Enforcement authorities see complaints in terms of infringements of the law, although their role as honest broker, securing recompense to the aggreived customer, has become important; a few departments being able to claim that they secured reimbursements and replacements of value totalling upwards of amounts which annually run into six figures. The broker role is also that adopted by voluntary bodies but with much less success since they lack the supporting authority of legal sanction.

I have been rather concerned recently to read of the growing number of bogus degrees available in this country. It is difficult to know just how many degree mills there are, as they tend to spring up overnight and disappear again, but the Department of Education estimates there are between 70 and 80 of them. Two years ago there were 30.

The IT workforce of a company may embody its most important strategic asset. Such an asset needs to be managed. At a company level, measures that support and encourage knowledge transfer amongst employees can help minimise the effect of the loss of skilled staff. This paper details the results of a survey administered to 200 employees across 39 software companies in Ireland. The study assessed the impact of training practices on employee retention, gathered data on the effects of training initiatives, the types of training in use, and the influence of training on knowledge retention. Results demonstrate that organisational attitudes and provision for training relate positively to employee expectations and requirements. Well‐engineered training initiatives lead to increased organisational strength, job‐related employee competencies, and job satisfaction. Training helps in retaining knowledge within the organisation, but may not help in retaining employees. Almost one third of respondents believe that training received has not helped to reduce job‐related stress and more than one quarter indicate that their organisation does not structure training based on employee feedback on requirements.