Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of economic development in the world. Most researchers focus their attention to business accounting, with attention to further needs for change in the future. This article takes a...

This paper is based on a field research on the management of Unesco “World Heritage” sites in China (Wang & Zan, 2010). The aim was investigating the impacts of getting listed for individual Chinese sites: what the changes on professional aspects; in term of visitors; in economic terms; and...

Purpose: Decentralization is a widespread and international phenomenon in public administration. Despite the interest of public management scholars, an in-depth analysis of the interrelationship between two of its forms − deconcentration and devolution – and their impact on policy and...

In recent years there has been increasing recognition of the marked national differences in approaches to accounting. What is less clearly appreciated is how accounting historiography is also fragmented into different national traditions, with diverse patterns and frameworks for reconstructing...

This paper is an appendix to our chapter of the same name, published in the Oxford Handbook of Public Heritage Theory and Practice (Neil Silberman and Angela Labrador, editors, Oxford, 2017). Our chapter examines the organizational dynamics that emerged from the 1998 discovery of a group of...

This paper investigates managerial ideas and accounting notions developing at the Venetian state shipyard, the Arsenal, in the turn of the 16th century, with three major elements of interest. First, it shows the existence of rather sophisticated managerial and accounting discourse in the...