A collection of unabridged articles on accounting theory from the British quarterly journal, Accounting Research, published between 1948 and 1958. Topics include the classification of assets; theory of foreign branch accounts; cost and cost accounting; the economic and accounting concepts of profit; revenue and revenue accounts; costing terminology; and the formal principles of public company accounting. No index. Annotation copyright by Book News, Inc., Portland, OR

This insider’s account of an extraordinary period of national political transition is also a primer on a new radical philosophy, the street–smart Marxism that developed in South Africa’s sprawling townships between 1985 and 1995 and rendered them ungovernable for the apartheid state. Mzwanele Mayekiso, a young leader of the “civics”—as South Africa’s popular community organizations are called—spent almost three years in prison as a result of the civics’ militant organizing. Here, he interlaces his personal story with caustic assessments of apartheid’s hand–picked township leaders, with rebuttals of armchair academics, and with impassioned but self–critical analyses of the civics’ struggles and tactics. He ends with a vision of an international urban social movement that, he argues, must be a crucial component of any emancipatory project.

The end of apartheid in South Africa broke down political barriers, extending to all races the formal rights of citizenship, including the right to participate in free elections and parliamentary democracy. But South Africa remains one of the most economically polarized nations in the world. In The Politics of Necessity Elke Zuern forcefully argues that working toward greater socio-economic equality—access to food, housing, land, jobs—is crucial to achieving a successful and sustainable democracy. Drawing on interviews with local residents and activists in South Africa’s impoverished townships during more than a decade of dramatic political change, Zuern tracks the development of community organizing and reveals the shifting challenges faced by poor citizens. Under apartheid, township residents began organizing to press the government to address the basic material necessities of the poor and expanded their demands to include full civil and political rights. While the movement succeeded in gaining formal political rights, democratization led to a new government that instituted neo-liberal economic reforms and sought to minimize protest. In discouraging dissent and failing to reduce economic inequality, South Africa’s new democracy has continued to disempower the poor. By comparing movements in South Africa to those in other African and Latin American states, this book identifies profound challenges to democratization. Zuern asserts the fundamental indivisibility of all human rights, showing how protest movements that call attention to socio-economic demands, though often labeled a threat to democracy, offer significant opportunities for modern democracies to evolve into systems of rule that empower all citizens.

This collection provides an overview of China’s rural politics, bringing scholarship on agrarian politics from various social science disciplines together in one place. The twelve contributions, spanning history, anthropology, sociology, environmental studies, political science, and geography, address enduring questions in peasant studies, including the relationship between states and peasants, taxation, social movements, rural-urban linkages, land rights and struggles, gender relations, and environmental politics. Taking rural politics as the power-inflected processes and struggles that shape access and control over resources in the countryside, as well as the values, ideologies and discourses that shape those processes, the volume brings research on China into conversation with the traditions and concerns of peasant studies scholarship. It provides both an introduction to those unfamiliar with Chinese politics, as well as in-depth, new research for experts in the field. This book was published as a special issue of the Journal of Peasant Studies.

This book is an analysis and exploration of the relationship between peasants and policies within the process of reform in China. After examining the long term rural policies, either before or after the reform, it was found that all these polices have been expected to promote peasants’ interests and claimed to take enhancing peasants’ happiness as their goal. Nonetheless, the history and current reality of rural development have demonstrated that the same policy starting point had lead to very different policy designs. Even today, quite a few institutional arrangements with good intentions have ended up with opposite results and have even become bad policies that do harm to people. This book argues that the reason for such serious deviation, between political intentions and institutional arrangements, as well as between policy goals and its results is: as a political force, the peasantry itself has not effectively engaged with the political process of the country.

In Texas, myth often clashes with the reality of everyday governance. The Nacogdoches author team (Ken Collier, Steven Galatas, & Julie Harrelson-Stephens) of Lone Star Politics explores the state’s rich political tradition and explains who gets what, and how by setting Texas in context with other states’ constitutions, policymaking, electoral practices, and institutions. Critical thinking questions and unvarnished “Winners and Losers” discussions guide students toward understanding Texas government. This Fifth Edition expands its coverage of civil rights in the state, and includes the contemporary issues that highlight the push and pull between federal, state, and local governments.