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Using Archival Data Sources to Conduct Nonprofit Accounting Research

Journal of Public Budgeting, Accounting & Financial Management, Vol. 26, No. 3 (Fall 2014): 458-493

Posted: 22 Sep 2011 Last revised: 30 Apr 2015

Nancy Chun Feng

Suffolk University

Qianhua Ling

Marquette University

Daniel Neely

University of Wisconsin - Milwaukee

Andrea Alston Roberts

University of Virginia - McIntire School of Commerce

Date Written: February 13, 2013

Abstract

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

Suggested Citation

Feng, Nancy Chun and Ling, Qianhua and Neely, Daniel and Roberts, Andrea Alston, Using Archival Data Sources to Conduct Nonprofit Accounting Research (February 13, 2013). Journal of Public Budgeting, Accounting & Financial Management, Vol. 26, No. 3 (Fall 2014): 458-493. Available at SSRN: https://ssrn.com/abstract=1932153 or http://dx.doi.org/10.2139/ssrn.1932153

Nancy Chun Feng

Suffolk University ( email )

120 Tremont St
Boston, MA 02108
United States
617-573-8719 (Phone)

Qianhua Ling

Marquette University ( email )

P.O. Box 1881
Milwaukee, WI 53201-1881
United States

Daniel Neely

University of Wisconsin - Milwaukee ( email )

Bolton Hall 802
3210 N. Maryland Ave.
Milwaukee, WI 53211
United States

Andrea Alston Roberts (Contact Author)

University of Virginia - McIntire School of Commerce ( email )

P.O. Box 400173
Charlottesville, VA 22904-4173
United States

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