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.
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