Achieving Accountability in Business and Government: Managing for Efficiency, Effectiveness, and Economy.

• Jurisdiction: United States
• Author: Wheeler, John R.
• Date: 01 June 1997

Sheldon, D.R.

Westport CT: Quorum Books, 1996. (156 pp)

Reviewed by John R. Wheeler, audit and budget manager, City of Akron, Ohio, and member of GFOA's Committee on Accounting, Auditing, and Financial Reporting.

The author states in the preface that people are concerned about the lack of accountability and that accountability is lacking at all levels of government and private industry. The author believes that the lack of accountability has frustrated citizens, leading them to reject needed tax increases. It also has posed a problem in the private sector, as stockholders do not trust management and have turned away from the capital markets. The author proposes that value-for-money auditing, or performance auditing, is needed to enhance accountability. This book is directed to citizen groups, managers, government officials, and students of management. Public managers and auditors might find this book most useful in running or reviewing governmental operations.

In the first...