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The purpose of the article is to compare the use of management accounting techniques in Australia with their use in the U.S. and Canada. It has been suggested that Australian industry uses management accounting techniques to a lesser extent than American industry. Two research projects conducted recently throw light on these opinions. The first examined the management planning and control practices of a selected group of 424 American and Canadian companies. The second project, commenced in 1957, examined financial organization and control practices in a selected group of 157 Australian companies. The two surveys seem to support the belief, however, that through the joint efforts of professional management and accounting associations over the last ten years, the knowledge and use of management accounting techniques have been increased. But there is still a need for a wider and more effective application of management accounting techniques. If management accounting in Australia is to make its full contribution to increasing the nation's productivity, it may be concluded that educational and professional exchanges with the U.S. and Canada should continue in the future as they have in the past.

The article discusses the development of professional standards for psychologists in Australia. The author believes that the growth of psychology in Australia should be of interest to British psychologists. He also looks into the wartime scarcity of trained psychologists as well as the maintenance of professional standards in Australia. He then points out that although the standard qualifications may be regarded by some as not sufficiently exacting and while perhaps the salaries are rather too modest, they represent a further step towards the building of professional standards for psychologists.