A window on the world of nonprofit accounting research

What is it about?

This chapter considers accounting research in countries other than the US for the Edward Elgar book 'Research Handbook on Nonprofit Accounting'. We consider data available for more research and describe how this changes the way that questions are asked, and answered. Regulation is a driver for this availability and we develop a model to consider different types of nonprofit reporting in this regard. This macro approach provides a continuum against which differences between mandatory and voluntary reporting and regimes where there is no regulation can impact the research questions ultimately considered. We also identify how research could be enhanced - specifically by ensuring context is considered and invite collaborative efforts that will enhance knowledge.

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Why is it important?

Much research has been very context dependent and this makes it hard to link learnings for the greater good.

Perspectives