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Accounting research on colleges and universities

In: Research Handbook on Nonprofit Accounting

Author

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  • Mary Fischer

Abstract

Higher education, with its revenue in the billions, plays a significant role in the US economy and the nonprofit sector. This chapter provides an overview of accounting research on public and private nonprofit colleges and universities. It discusses the sector’s attributes, fiscal management reporting, difference in reporting under FASB and GASB, and operating complexities. It contains information about higher education’s components, size, contributions, stakeholders, demographics, and other matters. Accounting research, using both descriptive and quantitative methodologies, has addressed college and university decision making, operating performance measures, business activities, auditing, and related topics. To aid future researchers and other interested parties, key data sources and their availability are described and topics for further investigation are suggested.

Suggested Citation

  • Mary Fischer, 2023. "Accounting research on colleges and universities," Chapters, in: Daniel Tinkelman & Linda M. Parsons (ed.), Research Handbook on Nonprofit Accounting, chapter 15, pages 269-290, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20808_15
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800888289.00024
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