When Dollars Don’t Tell the Whole Story: The Value of Nonprofit Mission Metrics

Erica E. Harris, Daniel G. Neely, Linda M. Parsons, School of Accounting, College of Business, Florida International University, Lubar School of Business, University of Wisconsin Milwaukee, Culverhouse School of Accountancy, The University of Alabama

Journal of Accounting, Auditing & Finance

Published online on March 31, 2026

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
Measuring nonprofit performance has been a perennial challenge. While current mandated reports require financial information about dollars received and spent, donors and regulators encourage voluntary disclosures of mission activities. Because there are ...