非营利组织XML文件的自动化分解:美国国税局990表格数据的案例

IF 7.3 2区管理学 Q1 COMPUTER SCIENCE, INFORMATION SYSTEMS

European Journal of Information Systems Pub Date : 2022-08-03 DOI:10.2308/isys-2022-031

Husam A. Abu Khadra, D. Olsen

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引用次数: 0

摘要

本文提出并描述了在美国的非营利性国税局备案数据。该数据包含2016-2021年的831个属性和1,102,884条记录。在其他项目中，这些数据包括非营利组织的比较财务数据、治理披露和雇用的承包商，以及管理层薪酬、详细的收入报表、职能支出报表、外部审计、联邦审计选举和净资产对账。该数据使用SQL (Structured Query Language)自行开发的代码生成，将IRS form 990 XML (Extensible Markup Language)税务申报文件转换为Excel中的数据集。本文首次转换了这些XML文件，并提供了对非营利组织数据的长格式开放访问，这对研究人员进行横断面分析很有用。本文中包含了我们开发的2174行源代码和分步指南。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Toward Automating Shredding Nonprofit XML Files: The Case of IRS Form 990 Data

This paper presents and describes data for nonprofit IRS filings in the United States of America. The data contains 831 attributes and 1,102,884 records for the years 2016-2021. Among other items, the data include nonprofits’ comparative financial data, governance disclosures, and hired contractors, as well as management compensation, a detailed statement of revenue, statement of functional expenses, external audit, federal audit election, and reconciliation of net assets. The data is generated using Structured Query Language (SQL) self-developed code to convert the IRS form 990 Extensible Markup Language (XML) tax filing files to a dataset in Excel. This paper is the first to convert these XML files and provide much-needed open access to nonprofit data in a long format that is useful for researchers to conduct cross-sectional analysis. The 2,174 lines of source code that we developed, and a step-by-step guide are included in this paper.

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来源期刊

European Journal of Information Systems 工程技术-计算机：信息系统

CiteScore

23.10

自引率

4.20%

发文量

审稿时长

>12 weeks

期刊介绍： The European Journal of Information Systems offers a unique European perspective on the theory and practice of information systems for a global readership. We actively seek first-rate articles that offer a critical examination of information technology, covering its effects, development, implementation, strategy, management, and policy.