Auditing and Accounting for Program Efficiency and Management Efficiency in Not-for-Profit Entities

摘要

A measure of efficiency for not-for-profit entities--developed by the authors in association with Edward Rhodes--is explained and illustrated by data from Program Follow Through, a large scale social experiment in U.S. public school education. A division into Follow Through and Non-Follow Through participants facilitates a distinction between 'program Efficiency' and 'Managerial efficiency' which is also illustrated and examined for its use in evaluating such programs. Relations to comprehensive audits and other possible uses are explored. (Author)