This neglect is doubly disappointing. First, these forms of retailers constitute a
significant component of the retail trade generally, and fashion wares in particular.
Consequently, from a purely business perspective, they are worthy sites of management
related research (White and Griffiths, 2000). Indeed, the sheer scale of their business
operations makes them a credible site of investigation. The pace at which these chains
must move their fashion wares through the supply chain necessitates the employment of
some highly innovative business practices. It is useful, essential even, that the
accounting academy understands the practices at play in such a fast moving and
significant section of the economy. The fact that these outlets sell pretty dresses should
not negate their academic importance.