I do not like accountants. That statement is not correct because some of my best friends are accountants, but I become concerned when I read that the newly promoted chief executive of a company was formerly the financial controller. In such cases, one can see that the business, which was formerly run by looking after the customers, will now be run by an accountant, and one will see that organisation change. Businesses and hospitals must look after their finances, but if the person at the top is so concerned about controlling the costs and, therefore, looking after the customer or patient takes second place, we must find some way of imposing on and instilling in those at the top some way of getting close to the customer.