Altschuld, J. W., & Watkins, R. (Eds.). (2014). Needs assessment: Trends and a view toward the future: New directions for evaluation, number 144. John Wiley & Sons. Read Chapter 2, Needs: Defining what you are assessing,
Chapter 3, Needs assessment: The perspective from the public sector, and Chapter 4, Needs assessments in the private sector.
These chapters provide a look at needs overall and the perspectives of both the public and private sectors.
Needs Assessment: Trends and a View Toward the Future: New Directions for Evaluation by