Research Handbook on Nonprofit Accounting

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.