Research
Research Agenda:
I am a strong believer in the overall mission of the nonprofit sector - to make the world a better place. I strive to conduct research that will have a positive impact on the sector. My research agenda covers a broad range of topics:
Donor giving decisions: How does donor sophistication affect giving behavior? Do donors exhibit a gender bias against nonprofit CEOs? How can we motivate nonprofit donors to make more effective giving decisions?
Organization management and decision making: Do nonprofit mergers have a net-positive impact on organizations? What is reasonable compensation for nonprofit executives?
Private foundations: How do private foundations use accounting and effectiveness information in their grantmaking? Who do grantmakers feel accountable to in their grantmaking? Why do some corporations choose to create private foundations and some choose public charities?
Publications:
Mercado, J. M., L. M. Parsons, and K. A. Smith. 2022. The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities. Journal of Governmental and Nonprofit Accounting 11 (1): 119-135
Book Chapter:
Research Handbook in Nonprofit Accounting (Edward Elgar Publishing) – Book Chapter titled “Examining Nonprofit Accounting Using Behavioral Research Methods” With Steve Buchheit and Linda M. Parsons (In Press)
Working Papers:
“Taxing the Way to Lower Pay: The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation” With Steve Balsam, Curtis Hall, and Erica Harris
· Revising for 2nd round at Contemporary Accounting Research
· Presented at American Tax Association Midyear Meeting (Coauthor) (February 2023), University of Alabama Alumni Research Conference (February 2023)
“Differences in the Giving Decision-Making of Sophisticated and Novice Donors” With Linda M. Parsons (dissertation)
· Preparing for submission to Nonprofit and Voluntary Sector Quarterly
· Presented at Mississippi State University (April 2022), AAA Government and Nonprofit (GNP) Midyear Meeting (March 2022), Doctoral Fellowship Seminar at Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) Conference (November 2021)
"Accounting and Effectiveness Information in the Private Foundation Grantmaking Process" With Leah Diehl and Linda M. Parsons
· Presented at AAA Government and Nonprofit (GNP) Midyear Meeting (March 2024) and University of Alabama Alumni Conference (February 2024)