MARC details
000 -LEADER |
fixed length control field |
04442cam a2200205 i 4500 |
INTERNATIONAL STANDARD BOOK NUMBER |
ISBN |
9781800888272 |
INTERNATIONAL STANDARD BOOK NUMBER |
ISBN |
9781800888272 |
DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.98 |
TITLE STATEMENT |
Title |
Research handbook on nonprofit accounting / |
Statement of responsibility, etc |
edited by Daniel Tinkelman, Linda M. Parsons. |
Copyright Date |
Place of publication |
Cheltenham, UK ; |
-- |
Northampton, MA : |
Name of publisher |
Edward Elgar Publishing, |
Year of publication or production |
©2023. |
PHYSICAL DESCRIPTION |
Number of Pages |
x, 437 pages : |
Other physical details |
illustrations ; |
SERIES STATEMENT |
Series statement |
Research handbooks on accounting |
FORMATTED CONTENTS NOTE |
Formatted contents note |
1. Introduction to accounting research on nonprofit organizations / Linda M. Parsons and Daniel Tinkelman -- Part I. Financial accounting and reporting -- 2. Donor use of nonprofit financial information / Saleha B. Khumawala and Arpita A. Shroff -- 3. Nonprofit accounting choice / Thad D. Calabrese and Anubhav Gupta -- 4. Misuse, misunderstanding and misinterpretation of nonprofit accounting information / Jesse D. Lecy, Elizabeth A.M. Searing and Tianyi Li -- 5. Misleading financial reporting in nonprofit organizations / Qianhua "Q" Ling and Andrea Alston Roberts -- 6. Predicting nonprofit organizations' financial distress / John M. Trussel -- 7. Nonprofit performance measurement / Colleen M. Boland and Erica E. Harris -- 8. Measuring volunteer inputs: Telling the whole story / Laurie Mook -- 9. A window on the world of nonprofit accounting research / Oonagh B. Breen, Carolyn Cordery and Danielle McConville -- Part II. Oversight of nonprofit organizations -- 10. Auditing nonprofit entities / Randal J. Elder and Alfred A. Yebba -- 11. Governance of nonprofit organizations / Christine Petrovits and Michelle Higgins Yetman -- 12. The impact of regulation and monitoring on nonprofit organizations / Daniel G. Neely, Gregory D. Saxton and Gajindra Maharaj -- 13. The taxation of nonprofit organizations: Academic research and the unrelated business income tax / Robert J. Yetman -- 14. Encouraging not-for-profit accounting research that informs standard setting: A fasb-ulous opportunity / Jeffrey D. Mechanick and Tammy R. Waymire -- Part III. Special topics in nonprofit accounting -- 15. Accounting research on colleges and universities / Mary Fischer -- 16. Healthcare accounting research / Ge Bai, Satish Joshi and Ranjani Krishnan -- 17. Private foundations: Past research and future opportunities / Arthur Allen and Brian McAllister -- Part IV. Finding and using data -- 18. Empirical archival data sources and data issues for nonprofit accounting research / Nancy Chun Feng and Janet S. Greenlee -- 19. Examining nonprofit accounting using behavioral research methods / Steve Buchheit, Linda M. Parsons and Kyle A. Smith -- 20. Descriptive nonprofit accounting research / Linda M. Parsons and Daniel Tinkelman -- 21. New data sources in nonprofit accounting and finance research / John G. McNutt -- 22. Not-for-profit financial statements: Data sources by state / Tammy R. Waymire and Jeffrey D. Mechanick. |
SUMMARY, ETC. |
Summary, etc |
"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"-- |
SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical Term |
Nonprofit organizations |
SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical Term |
Nonprofit organizations |
ADDED ENTRY--PERSONAL NAME |
Personal name |
Tinkelman, Daniel P., |
ADDED ENTRY--PERSONAL NAME |
Personal name |
Parsons, Linda M., |
ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Library of Congress Classification |
Koha item type |
Books |