Overview

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.

Full Product Details

Author:   Daniel Tinkelman ,  Linda M. Parsons
Publisher:   Edward Elgar Publishing Ltd
Imprint:   Edward Elgar Publishing Ltd
ISBN:  

9781800888272

ISBN 10:   1800888279
Pages:   448
Publication Date:   15 August 2023
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Contents: 1 Introduction to accounting research on nonprofit organizations 1 Linda M. Parsons and Daniel Tinkelman PART I FINANCIAL ACCOUNTING AND REPORTING 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 PART II OVERSIGHT OF NONPROFIT ORGANIZATIONS 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 PART III SPECIAL TOPICS IN NONPROFIT ACCOUNTING 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 PART IV FINDING AND USING DATA 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 Index

Reviews

'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

'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, Ivey Business School, 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

‘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, Ivey Business School, 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

Author Information

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

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