The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities

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We document trends in nonprofit accounting research during the past two decades, specifically identifying data sources used, research topics investigated, and journals that published this work. Accessibility to new data sources has allowed scholars to broaden the overall scope of research questions examined and better understand the ramifications of a wide variety of factors on organizational performance, managers' behavior, and donor decision making. Our findings indicate that accessible and affordable digitized data opened the field to scholars who may have previously perceived data collection as a barrier to entry in the field. Nonprofit accounting research has increased significantly and is now published broadly in a wide array of journals. As the field has developed, those who conduct nonprofit research have diversified the data sources and research methods in their research designs. Overall, the trends in availability and variety of data bode well for the future of nonprofit accounting research.