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1、BOOKREVIEWSAccountabilityinNonprofitOrganizationsJanetS.GreenleeAccountability,PerformanceReporting,ComprehensiveAudit:AnIntegratedPerspective,byGuyLeClerc,W.DavidMoy-nagh,Jean-PierreBoisclair,andHughR.Hanson.Ottawa:CCAF-FCVI(CanadianComprehensiveAuditingFounda-tion-FondationCan
2、adiennepourlaVerificationIntegral),1996.373pp.,$85.00(Canadian,plusshipping)cloth.ManagingforAccountability:PreservingthePublicTrustinPublicandNonprofitOrganizations,byKevinP.Kearns.SanFrancisco:Jossey-Bass,1996.255pp.,$27.95cloth.HATasurprise!Twowell-writtenscholarlybooksontheW
3、subjectofaccountability.Thefirstbook,writtenbyGuyLeClerc,W.DavidMoynagh,Jean-PierreBoisclair,andHughR.Hanson,isintendedtointroduceauditorsandauditingstu-dentstothefieldofcomprehensiveauditing.Somewhatbroaderinscopethanatraditionalaudit,acomprehensiveauditreportsnotonlyonanorgani
4、zation’sfinancialhealthbutonitscompliancewithper-tinentstatutoryauthoritiesandregulations.Thegoalofthesecondbook,byKevinKearns,istohelpbothpublicandnonprofitorgani-zationsintegrateaccountabilityintotheirstrategicplanningandman-agementsystems.Kearns’sdefinitionofaccountabilityismu
5、chbroaderthanthedefinitionofLeClercandhiscoauthors,encom-passingthe“widespectrumofpublicexpectationsdealingwithorga-nizationalperformance,responsiveness,andevenmorality”(p.9).Hebuildsonhisearlierpublishedworksonthistopic(Kearns,1992,1994)andonRomzekandDubnick’sanalysisoftheeven
6、tsthatcul-minatedintheChallengerexplosion(1987).Althougheachisdesignedforadifferentaudience,bothbooksmakeworthwhilecon-tributionstotheliteratureonnonprofits.Accountability,PerformanceReporting,ComprehensiveAudit:AnIntegratedPerspectivewaspublishedundertheauspicesoftheCana-dianCo
7、mprehensiveAuditingFoundation(CCAF)asatextbookforNONPROFITMANAGEMENT&LEADERSHIP,vol.9,no.2,Winter1998©Jossey-BassPublishers205206GREENLEEeducatorsandforstudentsintheareasofmanagement,publicadministration,andauditingandisbaseduponalmosttwentyyearsofsubstantiveexperienceinthearea
8、ofcomprehensiveauditing.GuyLeClercwasbothaformerdeputy