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Throughout the nation, increasing attention is being devoted to the performance of governing boards in the health care field and other sectors. This is due not only to the inherent importance of governing boards' fiduciary and moral responsibilities, but also to the visible consequences of inadequate governance in both investor-owned and nonprofit organizations; closer scrutiny by Congress, the Internal Revenue Service, and a growing number of state legislatures and attorneys general; and growing evidence that effective governance contributes positively to good organizational performance.
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