Research Handbook on Nonprofit Accounting


Research Handbook on Nonprofit Accounting

9781800888272 Edward Elgar Publishing
Edited by Daniel Tinkelman, Professor of Accounting, Koppelman School of Business, Brooklyn College of the City University of New York and Linda M. Parsons, Professor of Accounting, Culverhouse School of Accountancy, University of Alabama, US
Publication Date: 2023 ISBN: 978 1 80088 827 2 Extent: 448 pp
Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study.

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Bringing together a diverse team of renowned accounting scholars, this incisive Research Handbook presents a comprehensive evaluation of current research on nonprofit accounting, noting its major accomplishments and outlining opportunities for future study.

The Research Handbook provides a broad overview of key topics related to accounting and financial reporting, including donor use of financial information, methods of measuring nonprofit performance, solvency and volunteer efforts, and the misuse and misstatements of accounting information. Chapters further examine a variety of oversight mechanisms, such as the roles of auditors, nonprofit boards, regulators, monitoring groups, taxes, and accounting standard-setters. With a central focus on the strengths and contributions of empirical archival, behavioural, and descriptive research methodologies, the Research Handbook ultimately considers fruitful avenues for future research.

Presenting extensive analysis of nonprofit accounting research, this Research Handbook will prove an invaluable aid to students and scholars of accounting, management, business, economics, and public administration. Its expert integration of critical accounting research on colleges, foundations, and the healthcare sector will also benefit nonprofit managers, board members, regulators, charity monitors, and standard-setters.
Critical Acclaim
‘Overall, this Research Handbook is recommended for graduate students and researchers new to nonprofit financial accounting. Most chapters include a helpful review of seminal literature and clearly indicate gaps in the literature that it would be helpful to fill. Readers studying the USA will find these resources to be comprehensive. Those out-side the USA will find value in the overview of dominant ideas in the existing literature and inspiration for their future research.’
– Christopher N. Dougherty, VOLUNTAS: International Journal of Voluntary & Nonprofit Organizations

‘As a volume of first rate research compiled by leading editors in the field, this Research Handbook is bound to help shape the future of nonprofit accounting.’
– Vaughan Radcliffe, University of Western Ontario, Canada

‘Dan Tinkelman and Linda Parsons have assembled a masterful collection of chapters on the state of nonprofit accounting research written by outstanding scholars. The Research Handbook conceives nonprofit accounting in broad and comprehensive terms, is cutting edge in its coverage, and very well written. It is an essential reference that belongs on the desk (or desktop) of serious nonprofit researchers and teachers, students of nonprofit management, and managers and leaders of nonprofit organizations.’
– Dennis R. Young, Case Western Reserve University and Georgia State University, US
Contributors: Arthur Allen, Ge Bai, Colleen M. Boland, Ooonagh B. Breen, Steve Buchheit, Thad D. Calabrese, Carolyn Cordery, Randal J. Elder, Nancy Chun Feng, Mary Fischer, Janet S. Greenlee, Anubhav Gupta, Erica E. Harris, Satish Joshi, Saleha B. Khumawala, Ranjani Krishnan, Jesse D. Lecy, Tianyi Li, Qianhua “Q” Ling, Gajindra Maharaj, Brian McAllister, Danielle McConville, John G. McNutt, Jeffrey D. Mechanick, Laurie Mook, Daniel G. Neely, Linda M. Parsons, Christine Petrovits, Andrea Alston Roberts, Gregory D. Saxton, Elizabeth A.M. Searing, Arpita A. Shroff, Kyle A. Smith, Daniel Tinkelman, John M. Trussel, Tammy R. Waymire, Alfred A. Yebba, Michelle Higgins Yetman, Robert J. Yetman

1 Introduction to accounting research on nonprofit organizations 1
Linda M. Parsons and Daniel Tinkelman

2 Donor use of nonprofit financial information 12
Saleha B. Khumawala and Arpita A. Shroff
3 Nonprofit accounting choice 36
Thad D. Calabrese and Anubhav Gupta
4 Misuse, misunderstanding and misinterpretation of nonprofit
accounting information 57
Jesse D. Lecy, Elizabeth A.M. Searing and Tianyi Li
5 Misleading financial reporting in nonprofit organizations 80
Qianhua “Q” Ling and Andrea Alston Roberts
6 Predicting nonprofit organizations’ financial distress 97
John M. Trussel
7 Nonprofit performance measurement 117
Colleen M. Boland and Erica E. Harris
8 Measuring volunteer inputs: telling the whole story 133
Laurie Mook
9 A window on the world of nonprofit accounting research 154
Oonagh B. Breen, Carolyn Cordery and Danielle McConville

10 Auditing nonprofit entities 174
Randal J. Elder and Alfred A. Yebba
11 Governance of nonprofit organizations 192
Christine Petrovits and Michelle Higgins Yetman
12 The impact of regulation and monitoring on nonprofit organizations 214
Daniel G. Neely, Gregory D. Saxton and Gajindra Maharaj
13 The taxation of nonprofit organizations: academic research and the
unrelated business income tax 231
Robert J. Yetman
14 Encouraging not-for-profit accounting research that informs standard
setting: a FASB-ulous opportunity 248
Jeffrey D. Mechanick and Tammy R. Waymire

15 Accounting research on colleges and universities 269
Mary Fischer
16 Healthcare accounting research 291
Ge Bai, Satish Joshi and Ranjani Krishnan
17 Private foundations: past research and future opportunities 316
Arthur Allen and Brian McAllister
18 Empirical archival data sources and data issues for nonprofit accounting
research 339
Nancy Chun Feng and Janet S. Greenlee
19 Examining nonprofit accounting using behavioral research methods 360
Steve Buchheit, Linda M. Parsons and Kyle A. Smith
20 Descriptive nonprofit accounting research 381
Linda M. Parsons and Daniel Tinkelman
21 New data sources in nonprofit accounting and finance research 403
John G. McNutt
22 Not-for-profit financial statements: data sources by state 422
Tammy R. Waymire and Jeffrey D. Mechanick

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