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New data sources in nonprofit accounting and finance research

In: Research Handbook on Nonprofit Accounting

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  • John G. McNutt

Abstract

This chapter explores how emerging forms of data and analysis can augment nonprofit financial and accounting research. The chapter reviews new data sources including open governmental data, data philanthropy, digital trace data, crowdsource and citizen data. These new data sources not only add to existing research programs but also make new research possible and ensure the viability of existing methods that face challenges. The chapter also discusses storage, analysis and visualization techniques. New analytic and data storage and visualization techniques complement these developments in data by allowing the processing and analysis of new data. They include NOSQL databases and cloud computing, as well as analytical techniques such as text and data mining, predictive analytics, machine learning and network analysis. Visualization technology has evolved far beyond charts and graphs to robust presentations of data. These new developments also raise a number of ethical issues that are also discussed.

Suggested Citation

  • John G. McNutt, 2023. "New data sources in nonprofit accounting and finance research," Chapters, in: Daniel Tinkelman & Linda M. Parsons (ed.), Research Handbook on Nonprofit Accounting, chapter 21, pages 403-421, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20808_21
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800888289.00031
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