Making a Contribution in Nonprofit Accounting Research

In this draft post I will be analyzing nonprofit accounting articles for theoretical “contribution.” Below you will find all 23 articles that have been published in five of the six “pinnacle” accounting journals as defined by inclusion in the Financial Times 50 list. Specifically, this includes The Accounting Review, Journal of Accounting Research, Journal of Accounting & Economics, Contemporary Accounting Research, and Review of Accounting Studies.

I have excluded the sixth journal, Accounting, Organizations and Society, for two reasons. One, there are a large number of “nonprofit” and “NGO” publications in this journal, which would complicate the goal here of a parsimonious analysis. Two, the great majority of the nonprofit publications in AOS are qualitative, while the nonprofit publications in the other 5 journals are exclusively quantitative; this also would complicate a comparison of intellectual “contribution.”

A few interesting notes: There are 26 total publications, with 0 in RAST, 2 in JAR, 4 in JAE, 7 in CAR, and 13 in TAR.


In addition, all but two of the publications occur after 2000. One in the 1970s in JAR, one in the 1990s in JAE, seven in the ‘aughts’ in JAE and TAR, and the remaining 17 all come after 2010.

This post is in draft form. In the coming weeks I will write up an analysis of the nature of the intellectual contribution of these articles.

All Nonprofit Articles Published in TAR, JAR, JAE, and CAR

[bibtex file=nonprofit_articles.bib, format=apa template=av-bibtex-modified sort=year order=desc]