Research Handbook on Nonprofit Accounting

Daniel Tinkelman, Linda M. Parsons (Herausgeber)

Buch | Hardcover

448 Seiten

2023
Edward Elgar Publishing Ltd (Verlag)
978-1-80088-827-2 (ISBN)

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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.

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

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

Erscheinungsdatum	10.08.2023
Reihe/Serie	Research Handbooks on Accounting series
Verlagsort	Cheltenham
Sprache	englisch
Maße	169 x 244 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-80088-827-9 / 1800888279
ISBN-13	978-1-80088-827-2 / 9781800888272
Zustand	Neuware