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Introduction to accounting research on nonprofit organizations

In: Research Handbook on Nonprofit Accounting

Author

Listed:
  • Linda M. Parsons
  • Daniel Tinkelman

Abstract

This introductory chapter describes what nonprofit accounting research is, why it is important, and how the quantity of high-quality research in the sector has been increasing for decades. Because financial reporting is key to both the management and external credibility of nonprofit organizations, understanding how it is produced and used is important to donors, organizations, and regulators. The chapter notes a wide variety of financial, tax, and managerial topics are appropriate subjects of accounting research, briefly summarizes some of the key findings from academic accounting research and suggests fruitful areas for future investigation.

Suggested Citation

  • Linda M. Parsons & Daniel Tinkelman, 2023. "Introduction to accounting research on nonprofit organizations," Chapters, in: Daniel Tinkelman & Linda M. Parsons (ed.), Research Handbook on Nonprofit Accounting, chapter 1, pages 1-10, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20808_1
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800888289.00007
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