ROLE OF THE ACCOUNTANT IN PREVENTING AND DETECTING INFORMATION ABUSES IN SOCIAL PROGRAM EVALUATION (FROM EVALUATION STUDIES - REVIEW ANNUAL, V 3, 1978 BY THOMAS D COOK ET AL - SEE NCJ-51598)

• NCJ Number: 51605
• Author(s): J G TABOR
• Date Published: 1978
• Length: 23 pages
• Corporate Author: Sage Publications, Inc
• Publication Format: Document
• Publication Type: Program/Project Evaluation
• Language: English
• Country: United States of America
• Note: FROM HOWARD W MELTON AND DAVID J H WATSON (EDS) INTERDISCIPLINARY DIMENSIONS OF ACCOUNTING FOR SOCIAL GOALS AND SOCIAL ORGANIZATIONS, 1977

Annotation

THE ROLE OF ACCOUNTANTS IN SOCIAL EVALUATION IS CONSIDERED WITH REGARD TO THE MEASUREMENT OF EFFECTS, THE ACCURACY OF MEASUREMENTS, AND LEVELS ON WHICH PROGRAM DATA CAN BE MADE INACCURATE.

Abstract

A LACK OF CLEARLY STATED PROGRAM OBJECTIVES HAS BEEN ONE OF THE MAJOR PROBLEMS ENCOUNTERED IN EVALUATING PROGRAM EFFECTIVENESS. PROBLEMS ARE ALSO INHERENT IN THE USE OF SOCIAL INDICATORS AND IN THE APPLICATION OF THE MEASUREMENT PROCESS TO SOCIAL PROGRAMS. NECESSARY CHARACTERISTICS OF SOCIAL INDICATORS ARE VALIDITY AND RELIABILITY. IN ORDER TO REACH RATIONAL DECISIONS ABOUT PROGRAM PERFORMANCE, ACCURACY IS IMPORTANT AS WELL. ACCURACY PERTAINS TO MEASUREMENTS MADE WITH INDICATORS RATHER THAN TO INDICATORS THEMSELVES. GROUPS CAPABLE OF CONTRIBUTING TO DATA INACCURACY ARE PROGRAM DESIGNERS, ADMINISTRATORS, TREATMENT STAFF, PROGRAM PARTICIPANTS, AND PROGRAM RECORDKEEPING STAFF. THE TECHNIQUE OF CORRUPTING PROGRAM DATA CAN BE EXTREMELY POWERFUL SINCE THERE ARE SEVERAL LEVELS AT WHICH DATA CAN BE RENDERED INACCURATE: PROGRAM PARTICIPANT CHARACTERISTICS OR BACKGROUND DATA, PROGRAM TREATMENT DATA, AND PROGRAM OUTCOME DATA. ACCOUNTANTS CAN SERVE TO PREVENT ABUSES ASSOCIATED WITH MEASUREMENTS DERIVED FROM INDICATORS OF ANY DEGREE OF VALIDITY AND RELIABILITY THAT CAN BE MADE INACCURATE. THEY HAVE LITTLE CONTROL OVER INVALID OR UNRELIABLE SOCIAL INDICATORS. TWO SPECIFIC FUNCTIONS OF ACCOUNTANTS IN SOCIAL EVALUATION ARE INTERNAL CONTROL (DATA INACCURACY PREVENTION) AND AUDITING (DATA INACCURACY DETECTION). TYPES OF AUDIT EVIDENCE TO SUPPORT ASSERTIONS RELATED TO DATA COLLECTION AND EVALUATION ARE NOTED IN A FIGURE. NOTES ARE INCLUDED. (DEP)