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
Other Research:
"Foundations Should Invest More into Staff" With Bob Fischer, Stanford Social Innovation Review (print), Forthcoming Spring 2025
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:
“The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover” With Steve Balsam, Curtis Hall, and Erica Harris
· Revising for 3rd round review at Contemporary Accounting Research
· Presented at 2023 American Tax Association Midyear Meeting (Coauthor), 2023 University of Alabama Alumni Research Conference
“Nonprofit CEO Compensation and Gender: Extending the Implied Communality Deficit” With Davidson B. Gillette, Scott C. Jackson, and Linda M. Parsons
· Preparing for submission to Contemporary Accounting Research
· Presented at 2024 Accounting Behavior and Organizations Conference (coauthor) and University of Nevada at Las Vegas (coauthor)
“What if Fundraising Expenditures are Investments in Intangible Capital?” With Michael P. Carniol
· Preparing for submission to Management Science
· Presented at 2024 University of California at Davis Research Conference (coauthor), 2023 AAA Government and Nonprofit (GNP) Midyear Meeting (coauthor), 2023 Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) Conference (coauthor), 2023 Baruch-Fordham-Rutgers Conference (coauthor), 2023 Pacific Basin Finance, Economics, Accounting and Management Conference (coauthor), 2023 Science of Philanthropy Initiative Conference (coauthor)
“The Role of Grantmakers and Accounting Information in the Private Foundation Grantmaking Process” With Leah Diehl and Linda M. Parsons
· Preparing for submission to The Accounting Review
· Presented at 2025 Hawaii Accounting Research Conference, 2024 AAA Government and Nonprofit (GNP) Midyear Meeting and 2024 University of Alabama Alumni Conference
“The Impact of Performance and Compensation on Nonprofit CEO Turnover” With Steve Balsam, Curtis Hall, and Erica Harris
· Presented at 2024 Fox and Haskayne Accounting Conference (Coauthor)