A window on the world of nonprofit accounting research

Oonagh B. Breen, Carolyn Cordery and Danielle McConville

Chapter 9 in Research Handbook on Nonprofit Accounting, 2023, pp 154-172 from Edward Elgar Publishing

Abstract: We discuss research on nonprofit accounting in the broader world, and particularly the way that nonprofit regulation in various jurisdictions impacts the questions posed, methods used and conclusions made. Other jurisdictions’ regulation often differs significantly from US nonprofit regulation, making it important to understand the context of and rationale for a regulatory regime (whether mandatory or voluntary). We develop a framework for categorizing regulation and reporting that familiarizes readers with regulatory approaches outside the US and provides context for our discussion of nonprofit accounting research in various jurisdictions. A single chapter cannot cover all global nonprofit accounting differences but the framework and prior literature enable us to identify potential developments in financial reporting standards, accountability, and regulation where researchers can make a difference. As researchers identify and become clearer about the similarities and differences between nonprofit accounting in different jurisdictions, the scope for cross-jurisdictional studies will become even richer.

Keywords: Business and Management; Economics and Finance; Research Methods (search for similar items in EconPapers)
Date: 2023
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