Understanding the corporate structure can be difficult for law students without a business background. This chapter aims to highlight the basics of corporations in order to understand where business and human rights issues intersect. Using established principles under state and federal law, this...

This chapter provides a brief overview of the growing role played by big data, data analytics, and artificial intelligence (AI) in the accounting profession. The term 'Big Data' along with other trending topics such as 'Data Analytics' and 'Artificial Intelligence (AI)' have become buzzwords in...

This chapter explores how emerging forms of data and analysis can augment nonprofit financial and accounting research. The chapter reviews new data sources including open governmental data, data philanthropy, digital trace data, crowdsource and citizen data. These new data sources not only add...

Descriptive studies offer myriad ways to understand the nonprofit sector. This research outlines the size, scope, key characteristics, and trends of the sector, providing vital information to nonprofit managers, regulators, and scholars. Descriptive studies are important on their own and can...

In this chapter we define behavioral research methods and offer a high-level overview of the advantages of their use for the study of nonprofit accounting. We suggest that behavioral research is underutilized in this field, despite the opportunities these methods offer scholars. Behavioral...

This chapter provides a brief review of empirical nonprofit research using archival data sources and addresses some issues when using these data. The introduction includes a brief history of empirical research in this area. The literature review section presents recent empirical nonprofit...

Higher education, with its revenue in the billions, plays a significant role in the US economy and the nonprofit sector. This chapter provides an overview of accounting research on public and private nonprofit colleges and universities. It discusses the sector’s attributes, fiscal management...