Local Government Procurement of CPA Audit Services: The Role of the States

Recent studies have raised serious concerns about the quality of governmental audits by independent CPAs. Part of the problem is that many governmental units do not use effective audit procurement procedures. This article examines current state guidelines for the procurement of CPA audit services by local governments and recommends an expansion of the states' role in this area.     

Budgeting Rights: The Case of Jail Litigation

Judicial decisions are one element in the erosion of local government budgetary discretion. For example, litigation concerning constitutional rights forces local government officials to allocate resources toward the rights-based population. While rights-based allocation decisions may narrow the budgetary discretion of public officials, some managers may, paradoxically, be "better-off"—defined as the ability to protect and defend their budgets — when discretion is reduced. This thesis is tested through a case study of jail overcrowding litigation in a county government.     

Gender,education and the new christian right

She has written several articles on Evangelicals and the Christian School Movement in the United States and on North American evangelical activity in Guatemala. Her most recent publication is Keeping Them Out of the Hands of Satan: Evangelical Schooling in America.     

Reviews

African Historiographies: What History for Which Africa?edited by BOGUMIL Jewsiewicki and David Newbury SAGE Publications, Beverly Hills (California) and London, 1986. 320 pp. including figures, notes and bibliography. £33,00.

Rural‐Urban Migration: Aspects of Theory, Policy and Practice by FrançAlcois Theron and Johann F. Graaff University Publishers, Stellenbosch and Grahamstown, 1987. 64 pp. including tables, notes and bibliography. R7,50 paperback.

German Imperialism in Africa: From the Beginnings until the Second World War edited by Helmuth Stoecker C. Hurst and Co., London, 1986. 446 pp. including bibliography and index. £17,50.

Elections in Independent Africa edited by Fred M. Hayward Westview Press, Boulder (Colorado), 1987. xvii plus 318 pp. including maps, tables, figures, illustrations, notes, bibliography and index. $36,50 paperback.

Africa and Israel: Relations in Perspective by Olusola Ojo Westview Press, Boulder (Colorado) and London, 1988. xiv plus 181 pp. including tables, notes and index. $23,50 paperback.

Rural Transformation in Tropical Africa edited by Douglas Rimmer Ohio University Press, Athens (Ohio), and Belhaven Press, London, 1988. viii plus 177 pp. including tables, figures, references and index. $27,95.

Ethiopia: Transition and Development in the Horn of Africa by Mulatu Wubneh and Yohannis Abate Westview Press, Boulder (Colorado), and Avebury, London, 1988. xv plus 224 pp. including maps, tables, figures, illustrations, notes, appendix, select bibliography and index. $28,00.

Ethiopia: The United States and the Soviet Union, 1974–1985 by David A. Korn Croom Helm, London and Sydney, 1986. xvii plus 199 pp. including map, notes, appendices, select bibliography and index. £19,95.

Transformation and Continuity in Revolutionary Ethiopia by Christopher Clapham Cambridge University Press, Cambridge, New York and Sydney, 1988. xviii plus 284 pp. including map, tables, notes, bibliography and index. £30,00.

Politics and the Military in Uganda, 1890–1985 by Amii Omara‐Otunnu St. Martin's Press, New York, 1987. xx plus 218 pp. $35,00 paperback.

The Soviet Union, the Third World and Southern Africa by Jack Spence South African Institute of International Affairs, Johannesburg, 1988. vi plus 35 pp. including references. R10,00 paperback.

The Battlefronts of Southern Africa by Colin Legum Africana Publishing Co., New York and London, 1988. xxix plus 451 pp. including map, notes, appendices and indexes. $34,50 paperback.

The Politics of Development in Botswana: A Model for Success? By Louis A. Picard Lynne Rienner Publishers, Boulder (Colorado) and London, 1987. xiv plus 298 pp. including tables, figures, notes, select bibliography and index. $26,50.

Capitalism and Apartheid: South Africa, 1910–1986 by Merle Lipton Wildwood House, London, and David Philip, Cape Town, 1986. xi plus 473 pp. including map, tables, notes and index. $8,95 paperback.

Class, Community and Conflict: South African Perspectives edited by Belinda Bozzoli Ravan Press, Johannesburg, 1987. xx plus 573 pp. including tables, illustrations, notes and index. R35,00 paperback.

Growing Up in a Divided Society: The Contexts of Childhood in South Africa edited by Sandra Burman and Pamela Reynolds Ravan Press, Johannesburg, 1986. xvi plus 454 pp. including map, tables, figures, illustrations, references and index. R28,00 paperback.

South Africa under Apartheid: A Select and Annotated Bibliography by Jacqueline A. Kalley Shuter and Shooter, Pietermaritzburg, and Institute of Social and Economic Research, Rhodes University, Grahamstown, 1987. xiii plus 544 pp. including index. R39,00 paperback.     

Diffusion within Marcia's identity-status paradigm: Does it foreshadow academic problems?

The present investigation attempted to ascertain longitudinally whether diffuseness about academic goals and plans would predict subsequent underachievement. Identity-status interviews were administered to 98 firstsemester college students. Their grade point averages (GPA) were obtained for their first six semesters in college. SAT and conceptual-level scores were used to generate predicted GPAs. Underachievement was operationally defined as a positive discrepancy between predicted-minus-observed GPA: underachievement=predicted observed GPA. Evidence for the hypothesized relationship between diffusion and academic underachievement was not found. To the contrary, Diffusions during their freshman year showed a tendency for relativeoverachievement (predicted observed GPA). The possibility of heterogeneity within Marcia's diffusion status was considered. Some diffuselike individuals may see their current lack of commitment and concern as a hiatus, whereas others may be truly unconcerned and myopic about their lives. A significant association between foreclosure and underachievement was found when the subjects were freshmen. This relationship was not replicated with an independent sample of 90 high school students. A post hoc interpretation focused on differences between transient and long-term Foreclosures and the role that the college environment may potentially play in instigating personal identity crises. The need for longitudinal tests on this account is underscored.     

Book reviews

Islamic homeland, soviet section

Alexandre Bennigsen and Marie Broxup, The Islamic Threat to the Soviet State. London & Canberra: Croom Helm, 1983, 170 pp. Cloth, £12.95. ISBN 0–7099–0619–6.

Islam Today: the USSR

T. S. Saidbaev, Islam: istoriia i sovremennost. Moscow: Znanie, 1985, 64 pp., 47,290 copies. Series Nauchnyi Ateizm, No. 11, 1985.     

Teenagers' perception of agreement over family expenditures,employment, and family life

Teenagers' perspective of disagreement over family finances and related factors were investigated. Involvement of teenagers in employment and percentage of earnings kept for personal use were examined. Reasons for employment affected disagreement over finances, whereas family income had no important effect on disagreement over finances in multivariate analysis. Disagreement over finances was important in explaining variation in satisfaction with money management in the family and in satisfaction with family life. Results have implication for reducing stress in family life and for contributing to theory on family resource management and adolescent development.This study is part of an interregional Agricultural Experiment Station Research Project NC-128 Quality of Life as Affected by Area of Residence. Cooperating states: Arizona, California, Colorado, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, Nevada, Ohio, and Texas.Received Ph.D. from Purdue University. Research interests include family economics.Received B.S. from Cornell. Research interests include consumer and family economics.