Hooper, Keith; Kearins, Kate; Green, Ruth - In: Accounting, Auditing & Accountability Journal 18 (2005) 3, pp. 410-433
Purpose – This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the … Accountants of New Zealand (ICANZ) and a range of New Zealand museums. Findings – ICANZ's requirement that heritage assets be … the conservation, preservation and maintenance of heritage assets, rather than to divert scarce funds to what they see as …