Thank you apmuthu for your reply, but I'm not sure I understand what you are suggesting. The various posts all seem to be struggling with the same issue, but no definitive answer.
In my mind, when reading from the MySQL database the Front Accounting code should be decoding the strings from the MySQL table encoding into whatever the PHP native encoding is. On display, the strings should be decoded from the PHP native encoding to whatever encoding is being used for the HTML, replacing HTML special characters as appropriate. If the data in the database looks OK, but the data on the web UI looks wrong then there must be an issue with this process, no?
Is there an equivalent function to db_escape which does this process in reverse and is used by all database calls?
I'm not sure what you are saying by "see how you want to implement it" -- I'm just trying to use/setup the Front Accounting package.
Thanks