Reviews

Vojtech Mastny, Russia's Road to the Cold War: Diplomacy, Warfare, and the Politics of Communism, 1941–1945. New York: Columbia University Press, 1979. xix + 409 pp. $16.95.

Hugh Seton‐Watson, The Imperialist Revolutionaries: Trends in World Communism in the 1960s and 1970s. Stanford, California: Hoover Institution Press, 1979. x + 157 pp. $6.95.

Egbert Jahn (ed.), Soviet Foreign Policy: Its Social and Economic Conditions. London: Allison and Busby, 1978. 160 pp. £6.50.

Stephen White, Political Culture and Soviet Politics, London: Macmillan, 1979. xi + 234 pp. £10.00 and £4.95.

Donald R. Kelley (ed.) Soviet Politics in the Brezhnev Era, New York: Praeger Publishers, 1980, vii + 269 pp. £14.25.

Morton Kaplan (ed.), The Many Faces of Communism, New York: The Free Press, 1978. x + 366 pp. $14.95.

David H. Howard, The Disequilibrium Model in a Controlled Economy, Farnborough: Lexington Books, 1980. x + 112 pp. £9.50/$20.50.

Felicity Ann O'Dell, Socialisation through children's literature: The Soviet example, Cambridge: Cambride University Press, 1978, x + 277 pp. £14.00.

Martin McCauley, Marxism‐Leninism in the German Democratic Republic. The Socialist Unity Party (SED), London: Macmillan, 1979. xix + 267 pp. £12.00.

R. W. Makepeace, Marxist Ideology and Soviet Criminal Law, Croom Helm, Barnes & Noble, 1980. 319 pp. £13.95.

Jan Tomasz Gross, Polish Society under German Occupation: The General‐gouvernement, 1939–1944, New Jersey: Princeton University Press, 1979. xviii + 343 pp. £11.00     

Book reviews

Hélène Carrère d'Encausse, Une Révolution, une victoire. L'union soviétique de Lénine à Staline 1917–1953. Paris: Editions Richelieu, 1972. 446 pp. 60 F.

Joel C. Moses, Regional Party Leadership and Policy‐Making in the USSR. (Praeger Special Studies in International Politics and Government.) New York: Praeger Publishers, 1974, and London: Pall Mall Press, 1975. xv+263 pp. £8.00.

Robert J. Osborn, The Evolution of Soviet Politics. Homewood, Ill. and London: The Dorsey Press, 1974. xiii+574 pp. $10.95.

Robert H. Donaldson, Soviet Policy toward India: Ideology and Strategy. (Russian Research Center Studies, 74.) Cambridge, Mass.: Harvard UP, 1974. x+338 pp. £7.50.

Lloyd G. Churchward, Contemporary Soviet Government. Second Edition. London: Routledge & Kegan Paul, 1975. 368 pp. £6.95.

Otto Ul?, Politics in Czechoslovakia. San Francisco and Reading: W. H. Freeman, 1975. xi+181 pp. £4.70.

Ivan Volgyes (ed.), Environmental Deterioration in the Soviet Union and Eastern Europe. (Praeger Special Studies in International Politics and Government.) New York: Praeger, 1974, and London: Pall Mall Press, 1975. xiii+168 pp. $14.00. £6.00.

Rolf Freund, Investitionskriterien als Mittel zur Realisierung eines Entwick‐lungspfades. Dargestellt am Beispiel der UdSSR. Berlin: Osteuropa‐Institut an der Freien Universität Berlin, 1974. v+202 pp. DM 12.00.

László Szamuely, First Models of the Socialist Economic Systems. Principles and Theories. Budapest: Akadémiai Kiádó, 1974. 109 pp. £2.60.

Iain F. Elliot, The Soviet Energy Balance. Natural Gas, Other Fossil Fuels, and Alternative Power Sources. (Praeger Special Studies in Economics and Development.) New York: Praeger Publishers, 1974, and London: Pall Mall Press, 1975. xv+277 pp. £8.00.     

Service Efforts and Accomplishments Reporting: Has Its Time Really Come?

In April 1994 GASB released Concepts Statement No. 2, Service Efforts and Accomplishments Reporting , bringing required SEA external financial reporting a very large step closer to reality. Before long, public financial officials may be required to annually report measures of performance. We are now about halfway through the experimentation phase established in Statement 2. This article summarizes the status of GASB's SEA experimentation process. It then suggests important behavioral, auditing, and other issues which GASB ought to address before proceeding with any formal pronouncements regarding SEA reporting requirements.     

The Effects of Capital Mobility, Trade Openness, and Democracy on Social Spending in Latin America, 1980–1999

Empirical studies measuring the impact of globalization on social spending have appeared recently in leading journals. This study seeks to improve upon previous work by (1) employing a more sophisticated and comprehensive measure of financial openness; (2) using a more accurate measure of trade openness based on purchasing power parities; and (3) relying on social spending data that are more complete than those used by previous studies on Latin America. Our estimates suggest that several empirical patterns reported in previous work deserve a second look. We find that trade openness has a positive association with education and social security expenditures, that financial openness does not constrain government outlays for social programs, and that democracy has a strong positive association with social spending, particularly on items that bolster human capital formation.     

Is there a relationship between election outcomes and perceptions of personal economic well-being? A test using post-election economic expectations

Do individuals believe that an election victory by their favored candidate will improve their personal economic well-being? Previous work has either adopted an approach that is not well suited to determining this relationship, or ignored this question to focus on perceptions of macroeconomic conditions. In this paper we adopt a new approach that allows us to determine the relationship individuals perceive between elections and personal economic welfare, examining the relationship between vote choice, the election outcome, and post-election expectations for personal economic well-being. We find that economic individualism plays an important role in shaping the relationship individuals perceive between election outcomes and their personal economic well-being. Individuals who reject economic individualism do perceive a relationship, with those viewing an election outcome as favorable more optimistic in their expectations for personal economic well-being than those who view the election outcome as unfavorable. Conversely, election outcomes do not influence the expectations of economic individualists.