Accountability in Nonprofit Organizations书籍.pdf

BOOK REVIEWS Accountability in Nonprofit Organizations Janet S. Greenlee Accountability, Performance Reporting, Comprehensive Audit: An Integrated Perspective, by Guy LeClerc, W. David Moy- nagh, Jean-Pierre Boisclair, and Hugh R. Hanson. Ottawa: CCAF-FCVI (Canadian Comprehensive Auditing Founda- tion-Fondation Canadienne pour la Verification Integral), 1996. 373 pp., $85.00 (Canadian, plus shipping) cloth. Managing for Accountability: Preserving the Public Trust in Public and Nonprofit Organizations, by Kevin P. Kearns. San Francisco: Jossey-Bass, 1996. 255 pp., $27.95 cloth. HAT a surprise! Two well-written scholarly books on the Wsubject of accountability. The first book, written by Guy LeClerc, W. David Moynagh, Jean-Pierre Boisclair, and Hugh R. Hanson, is intended to introduce auditors and auditing stu- dents to the field of comprehensive auditing. Somewhat broader in scope than a traditional audit, a comprehensive audit reports not only on an organization’s financial health but on its compliance with per- tinent statutory authorities and regulations. The goal of the second book, by Kevin Kearns, is to help both public and nonprofit organi- zations integrate accountability into their strategic planning and man- agement systems. Kearns’s definition of accountability is much broader than the definition of LeClerc and his coauthors, encom- passing the “wide spectrum of public expectations dealing with orga- nizational performance, responsiveness, and even morality” (p. 9). He builds on his earlier published works on this topic (Kearns, 1992, 1994) and on Romzek and Dubnick’s analysis of the events that cul- minated in the Challenger explosion (1987). Although each is designed for a different audience, both books make worthwhile con- tributions to the literature on nonprofits. Accountability, Performance