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The paradox of accounting for cultural heritage : a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)
Ferri, Paolo; Sidaway, Shannon I.L.; Carnegie, Garry D. - In: Accounting, Auditing & Accountability Journal 34 (2021) 4, pp. 983-1012
Purpose: The monetary valuation of cultural heritage of a selection of 16 major public, not-for-profit Australian cultural institutions is examined over a period of almost three decades (1992–2019) to understand how they have responded to the paradoxical tensions of heritage valuation for...
Persistent link: https://www.econbiz.de/10012539028
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Accounting as technical, social and moral practice : the monetary valuation of public cultural, heritage and scientific collections in financial reports
Carnegie, Garry D.; Ferri, Paolo; Parker, Lee David; … - In: Australian accounting review : AAR 32 (2022) 4, pp. 460-472
Persistent link: https://www.econbiz.de/10013473905