Carnegie, Garry D.; Kudo, Eiichiro - In: Journal of Public Budgeting, Accounting & Financial … 35 (2022) 2, pp. 192-197
Purpose Using the most available literature, this viewpoint takes and supports the argument that public cultural, heritage and scientific collections of not-for-profit cultural heritage or arts institutions are non-financial resources, expressly in the specific organisational and social contexts...