Using Archival Data Sources to Conduct Nonprofit Accounting Research
Nancy Chun Feng
University of Wisconsin - Milwaukee
Andrea Alston Roberts
University of Virginia - McIntire School of Commerce
February 13, 2013
Journal of Public Budgeting, Accounting & Financial Management, Vol. 26, No. 3 (Fall 2014): 458-493
Though the nonprofit sector is a vital part of the U.S. economy, research in nonprofit accounting is relatively limited. Lack of information on the data may be part of the reason. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Our review encompasses three broad topical areas: financial reporting, compensation, and auditing. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.
Keywords: nonprofit, charity, databases, research
JEL Classification: M10, M40
Date posted: September 22, 2011 ; Last revised: April 30, 2015
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