Is ABCM Destined for Success or Failure in the Federal Government?

The days of ballooning federal budgets are over. Today, both the president and Congress continue to strive for a balanced budget, while encouraging federal agencies to improve service delivery of the various programs and entitlement benefits provided to their customers. Stakeholder involvement and public opinion about how agencies run their businesses are increasingly scrutinized. Trends such as competition for service delivery through franchizing, privatization, and outsourcing are causing an entirely new way of looking at how support and program services are managed. This article explains how the success or failure of activity-based costing management (ABCM) is dependent upon its ability to link the resolution of these external factors with internal business needs, while providing government managers with a better understanding of how to use ABCM to steer their organizations into the future. We also describe the current and future status of ABCM installations at various federal entities where ABCM was recently introduced and where interviews, conducted a year ago, were updated to describe how ABCM is helping these entities align external factors to internal needs. These federal entities are the Immigration and Naturalization Service, the Financial Management Service, and the Veterans Benefits Administration.     

Annual general meeting, 1967

General

Imperial Sunset. Volume 1: Britain's Liberal Empire 1897–1921. By Max Beloff. London, Methuen, 1969. Pp. 387. Maps. Chronology. Index. £3.25.

United Nations Peacekeeping, 1946–1967. Documents and Commentary. Part 2: Asia. By Rosalyn Higgins. London, Oxford University Press for Chatham House, 1970. Pp. xviii+486. Maps. Bibliog. Index. £4.50.

Colonialism in East‐West Relations: A Study of Soviet Policy towards India and Anglo‐Soviet Relations 1:0.17–1047. By Zafar Imam. New Delhi, Eastman Publications, 1969. Pp. xii+531. Bibliog. Index. Rs. 40.

India and the Soviet Union: The Nehru Era. By Arthur Stein. Chicago and London, University of Chicago Press, 1969. Pp. xiv+320. Bibliog. Index. £4.30.

Studies in Asian History: Proceedings of the Asian History Congress, 1961. Edited by K. S. Lal. London, Asia Publishing House, 1969. Pp. 530. Appendices. £4.25.

That Untravelled World. An autobiography. By Eric Shipton. London, Hodder &; Stoughton, 1969. Pp. 286. Illus. Maps. Index. £2.25.

Religion

The Bhagavad‐Gita (first six chapters). Translated by Maharishi Mahesh Yogi. London, Penguin Books, 1970.

Eastern Religion and Western Thought. By S. Radakrishnan. London, Oxford Paperback 1970 (first pubd. 1939).

Dimensions of Islam. By Frithjof Schuon, translated by P. N. Townsend. London, Allen and Unwin, 1970. Pp. 167. Index. £1.75.

Buddhism, a Non‐Theistic Religion. By Helmuth von Glasenapp, translated by Irmgard Schloegl. London, Allen &; Unwin, 1970. Pp. 208. Glossary. Index. £2.

Christian and Hindu Ethics. By Shivesh Chandra Thakur. London, Allen &; Unwin, 1969. Pp. 216. Bibliog. Index. £2.40.

The Indian Theogony. By Sukumari Bhattacharji. London, Cambridge University Press, 1970. Pp. 397. Bibliog. Index. £7.

The Buddhist Revival in China. By Holmes Welch; photographs by Henri Cartier‐Bresson. London, OUP for Harvard University Press. 1970. Pp. 385. Maps. Illus. Bibliog. Index. £5.75.

Creative Imagination in the Sufism of Ibn Arabi. By Henry Corbin, translated by Robert Manheim. London, Routledge, 1970. Pp. 406. Illus. Bibliog. Index. £4.75.

The Field of Zen. By Daisetz Teitaro Suzuki, edited by Christmas Humphreys. London, The Buddhist Society, 1969. Pp. xvii+105. Illus. Index. £1.05.

South Asian Politics and Religion. Edited by Donald Eugene Smith. London, OUP for Princeton University Press, 1970 (first issued 1966). Pp. 563. Index. £1.75.

The Politics of Untouchability: Social Mobility and Social Change in a City of India. By Owen M. Lynch. New York and London, Columbia University Press, 1970. Pp. 251. Maps. Illus. Glossary. Bibliog. Index.

Religion, Law, and the State in India. By J. Duncan M. Derrett. London, Faber and Faber, 1968. Pp. 615. Bibliog. Indexes. £4.50.

Middle East

The Middle East in Revolution. By Humphrey Trevelyan. London, Macmillan, 1970. Pp. 266. Index. £3.25.

The Game of Nations. The Amorality of Power Politics. By Miles Copeland. London, Weidenfeld and Nicolson, 1969. Pp. 272. Bibliog. Index. £2.50.

Army Officers in Arab Politics and Society. By Eliezer Be'eri. London, Praeger, Pall Mall Press. 1970. Pp. 514. Illus. Bibliog. Index. £4.

The Chatham House Version and other Middle Eastern Studies. By Elie Kedourie. London, Weidenfeld and Nicolson, 1970. Pp. 488. Bibliog. Index. £3.75.

The Struggle for the Middle East, 1958–68. By Walter Laqueur. London, Routledge &; Kegan Paul, 1969. Pp. 351. Index. £2.50.

East and West of Suez: the Suez Canal in History 1854–1956. By D. A. Farnie. Oxford, Clarendon Press 1969. Pp. 860. Maps. Bibliog. Index. £8.40.

An Arab Common Market. A Study in Inter‐Arab Trade Relations, 1920–67. By Alfred G. Musrey. New York, Frederick A. Praeger; London, Pall Mall Press, 1969. Pp. 274. Bibliog. £6.25.

The Life and Works of Jahiz. Edited by Charles Pellat; translated from French by D. M. Hawke. London, Routledge, 1969. Pp. xiv+286. Glossary. £3.15.

A Time in Arabia. By Doreen Ingrams. London, John Murray, 1970. Pp. 160. Map. Index. £2.25.

Middle Eastern Cities: a symposium on Ancient, Islamic, and Contemporary Urbanism. Edited by Ira M. Lapidus. Los Angeles &; London, University of California Press, 1969. Pp. 206. Index. £2.85.

The Islamic City: a colloquium. Edited by A. H. Hourani and S. M. Stern. London, Faber for Bruno Cassirer and University of Pennsylvania Press, 1970. Pp. 222. Maps. Illus. £2.10.

Palmyra: text by Kazimierz Michalowski, photographs by Andrzej Dziewanowski. London, Pall Mall Press, 1970. Pp. 129. Illus. £2.40.

Current British Research in Middle Eastern and Islamic Studies. Compiled by Dr. Peter Beaumont. University of Durham, Centre for Middle Eastern and Islamic Studies, 1969. Pp. 89. Indices. £0.40 or $1.

A History of Persia. By Sir Percy Sykes. London, Routledge &; Kegan Paul, 1969 (3rd edn.) 2 vols: Pp. xxxix+563; xvii+616. Maps. Illus. Index. £7.50.

Persia. Introduction by James Morris. Photographs by Roger Wood. Notes on the Plates by Denis Wright. London, Thames &; Hudson, 1969. Pp. 216. Illus. Map. Index. £3.15.

Indian Sub Continent

Curzon in India. Volume Two: Frustration. By David Dilks. London, Rupert Hart‐Davis, 1970. Pp. 307. Illus. Bibliog. Index. £3.

Sardar Patel. By D. V. Tahmankar. Foreword by Lord Mountbatten. London, Allen &; Unwin, 1970. Pp. 299. Index. £3.

A View from New Delhi. By Chester Bowles. New Haven &; London, Yale University Press, 1970. Pp. 268. £1.40 (paper 90 np.)

The Partition of India ‐ Policies and Perspectives, 1935–1947. Edited by C. H. Philips and Mary Doreen Wainwright. London, Allen &; Unwin, 1970. Pp. 607. Maps. Bibliog. Index. £5.50.

National Communication and Language Policy in India. By Baldev Raj Nayer. NY, Praeger; London, Pall Mall, 1969. Pp. 310. Index. Bibliog. £5.25.

Opposition in a Dominant Party System. A study of the JanaSangh, Praja Socialist, and Socialist Parties in Uttar Pradesh, India. By Angela S. Burger. Berkeley, University of California Press, 1969. Pp. 325. £4.05.

Jana Sangh. A Biography of an Indian Political Party. By Craig Baxter. London, OUP for University of Pennsylvania Press, 1970. Pp. 352. Maps. Bibliog. Index. £6.

Land Control and Social Structure in Indian History. Edited by Robert E. Frykenberg. Madison, Wis., University of Wisconsin Press, 1969. Pp. x+256. Index. $10; £4.75.

Trade and Empire in Western India 1784–1806. By Pamela Nightingale. London, CUP, 1970. Pp. 264. Bibliog. Index. Maps. £3.5.

The Nagas in the Nineteenth Century. By Verrier Elwin. London, Oxford University Press (printed in India), 1969. Pp. xii+650. Illus. Map. £4.80.

The Nadars of Tamilnad: The Political Culture of a Community in Change. By Robert L. Hardgrave Jr. Berkeley and Los Angeles, University of California Press, 1969. Pp. xiv+314. Illus. Bibliog. Index. £4.20.

A Garland for E. M. Forster. Edited by H. H. Anniah Gowda. Mysore, The Literary Half‐Yearly, 1969. Pp. 132 + viii.

Southeast Asia

Sukarno and the Struggle for Indonesian Independence. By Bernard Dahm. Translated from the German by Mary F. Somers Heidhues. Ithaca &; London, Cornell University Press, 1969. Pp. 374. Glossary. Bibliog. Index. £7.15.

The Broken Triangle: Peking, Djakarta and the PKI. By Sheldon W. Simon. Baltimore, The John Hopkins Press, 1969. Pp. 210. Glossary. Index. £3.30.

The United States and Malaysia. By James W. Gould. London, OUP for Harvard University Press, 1969. Pp. xi+267. Index. £3.30.

The French Presence in Cochin‐China and Cambodia ‐ Rule and Response (1895–1905). By Milton E. Osborne. Ithaca and London. Cornell University Press, 1969. Pp. 379. Illus. Bibliog. Index. £4.55.

Vietnam and China 1938–1954. By King C. Chen. London, OUP for Princeton University Press, 1969. Pp. 436. Maps. Bibliog. Index. £6.

Burma. By F. S. V. Donnison. Pp. 263. Illus. Bibliog. London, Ernest Benn, 1970. £2.50.

China

The Transformation of the Chinese Earth: Perspectives on Modern China. By Keith Buchanan. London, G. Bell &; Sons, 1970. Pp. xviii+321. Tables. Plates. Maps. Cartograms. Bibliog. Index. £3.25.

A Study of Chinese Communes 1965. By Shahid Javed Burki. Harvard East Asian Monographs no. 29. Cambridge, Mass., Harvard University Press, 1969. Pp. xvi+97. Tables. Index. $3.50.

Communist China's Agriculture. Its Development and Future Potential. By Owen L. Dawson. New York, Praeger; London, Pall Mall Press, 1970. Pp. xvii+317. £6.25.

Domestic Animals of China. By H. Epstein. Farnham Royal, Bucks., Commonwealth Agricultural Bureaux, 1969. Pp. 164. Bibliog. Plates. Index. £4.

Family and Kinship in Chinese Society. Edited by Maurice Freedman. London, OUP for Stanford University Press, 1970. Pp. 269. Index. £3.75.

Records of the Historian: Chapters from the Shih Chi of Ssu‐Ma Ch'ien, translated by Burton Watson. New York &; London, Columbia University Press, 1970. Pp. 356. £2.

Chinese Communist Politics in Action: edited by A. Doak Barnett. Seattle and London, University of Washington Press, 1969. Pp. 620. Illus. Index. £5.95 (cloth), £1.80 (paper).

Studies in the Social History of China and Southeast Asia. Essays in memory of Victor Purcell. Edited by Jerome Ch'en and Nicholas Tarling. Memoir by Sybille Van der Sprenkel. Cambridge University Press, 1970. Pp. 424. £4.50.

Sun Yat Sen and the Origins of the Chinese Revolution. By Harold Z. Schiffrin. Los Angeles, University of California Press, 1968. Pp. 412. Maps. Glossary. Bibliog. Index. £4.55.

The Cave Temples of Maichishan. By Michael Sullivan and Dominique Dubois. With an account of the 1958 expedition to Maichishan by Anil de Silva. London, Faber &; Faber, 1969. Pp. 77 + 104 of plates. £8.50.

Muscovite and Mandarin: Russia's Trade with China and its Setting, 1727–1805. By Clifford M. Foust. London, OUP for North Carolina Press, 1970. Pp. 424. Maps. Illus. Bibliog. Index. £4.75.

Far East

The Foreign Policy of North Korea. By Byung Chul Koh. NY, Praeger; London, Pall Mall Press 1969. Pp. xxi + 237. Charts. Bibliog. £5.20.

Book Pirating in Taiwan. By David Kasser. London. OUP for University of Philadelphia Press, 1969. Pp. 149. Index. £3.15.

Footprints in the Snow. By Kenjiro Tokutomi, translated and with biographical introduction by Kenneth Strong. London, Allen &; Unwin, 1970. Pp. xlvi+326. £3.25.

How the Conservatives Rule Japan. By Nathaniel B. Thayer. London, OUP for Princeton University Press, 1969. Pp. 349. Glossary. Bibliog. Index. £4.75.

The Izumi Shikibu Diary. Translated by Edwin A. Cranston. London, OUP for Harvard University Press 1970. Pp. 332. Bibliog. Indexes. £6.     

East German Intelligence and Ireland, 1949–90: Espionage,Terrorism and Diplomacy

This article analyses the writings of a prominent German social and political theorist ‐ Jürgen Habermas ‐ on the process of (reunification in Germany and examines responses to his interventions by right‐wing thinkers opposed to his views. (Re)unification is a setting of rapidly developing and changing events which present a challenge to Habermas’ thinking. Put simply, Habermas is highly critical of the ‘rush towards (re)unification’ and the process which has followed it. In particular, he objects to attempts by right‐wing thinkers, predominantly historians, to rewrite German history and which elude German responsibility in respect of the horrors of the Holocaust. Equally, he has explicitly shown the links between questions of German identity and the rewriting of German history and argues that the only viable identity for Germany post‐(re)Unification is that of ‘constitutional identity’ and not national identity. His writings have, however, been the subject of sometimes vehement and vitriolic critiques and this article seeks not only to engage with these but also to examine the interventions of Habermas in relation to his earlier more theoretical writings.