Abstract
This paper investigates the state of the art in the literature on the topic of diversity, equity, and inclusion (DEI) reported by nonprofit organizations. Several research studies analyze DEI issues in business companies as part of non-financial reporting information, but less studied are the same issues related to nonprofit organizations. Therefore, we aim to fill this gap starting from debates already developed in the literature, especially in management, accounting and social science studies. We investigate the prevalence of the intersection of DEI and nonprofit accounting/reporting in the literature, and the principal authors, countries, journals, and keywords in the said combined field of research. In our study, we use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) using the Scopus database. To focus our analysis, we consider only articles, book chapters, reviews, and conference papers published in English in the business, accounting, management. Most of the selected documents are published in English-speaking countries (USA, Australia, UK, Canada, India, etc.), followed by several EU countries (Italy, Germany, France, Netherlands, etc.) in high-ranked journals such as Voluntas, Nonprofit and Voluntary Sector Quarterly, Sustainability, Journal of Business E thics, Voluntary Sector Review, and Health Care Management Review. We find that diversity, equity, and inclusion reporting in nonprofits is linked to research topics such as corporate governance and board diversity, accountability, impact assessment, performance measurement and funder requirements. This preliminary analysis could help researchers interested in DIE in Nonprofits to focus on the principal research gaps identified in the literature.
Presenters
Laura BerardiAssociate Professor, Economic Studies, G. d'Annunzio University of Chieti-Pescara, Italy Maria Lucia Monaco
PhD student , Department of Economic Studies, G. d'Annunzio University of Chieti-Pescara, Avellino, Italy
Details
Presentation Type
Paper Presentation in a Themed Session
Theme
KEYWORDS
Diversity, Equity, Inclusion, Nonprofit, Social Economy, Accounting, Reporting
