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The Financial Reporting of Publicly-owned Collections: Whither Financial (market) Values and Contingent Valuation Estimates?

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  • G.D. Carnegie
  • P.W. Wolnizer

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  • G.D. Carnegie & P.W. Wolnizer, 1997. "The Financial Reporting of Publicly-owned Collections: Whither Financial (market) Values and Contingent Valuation Estimates?," Australian Accounting Review, CPA Australia, vol. 7(13), pages 44-50, May.
    • Handle: RePEc:bla:ausact:v:7:y:1997:i:13:p:44-50
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1997.tb00027.x
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    References listed on IDEAS

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    1. G.D. Carnegie & P.W. Wolnizer, 1995. "The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction," Australian Accounting Review, CPA Australia, vol. 5(9), pages 31-47, June.
    2. Kahneman, Daniel & Knetsch, Jack L., 1992. "Valuing public goods: The purchase of moral satisfaction," Journal of Environmental Economics and Management, Elsevier, vol. 22(1), pages 57-70, January.
    3. Paul R. Portney, 1994. "The Contingent Valuation Debate: Why Economists Should Care," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 3-17, Fall.
    4. Phillip Hone, 1997. "The Financial Value of Cultural, Heritage and Scientific Collections: A Public Management Necessity," Australian Accounting Review, CPA Australia, vol. 7(13), pages 38-43, May.
    5. Peter A. Diamond & Jerry A. Hausman, 1994. "Contingent Valuation: Is Some Number Better than No Number?," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 45-64, Fall.
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    Cited by:

    1. Yeny Andriani & Ralph Kober & Juliana Ng, 2010. "Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions," Australian Accounting Review, CPA Australia, vol. 20(2), pages 144-153, June.
    2. Brian West & Garry D. Carnegie, 2010. "Accounting's chaotic margins," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 201-228, February.
    3. Allan D. Barton, 2002. "Public-Sector Accounting:A Common Reporting Framework? A Rejoinder," Australian Accounting Review, CPA Australia, vol. 12(28), pages 41-49, November.
    4. Sheila Ellwood & Susan Newberry, 2007. "Public sector accrual accounting: institutionalising neo‐liberal principles?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 549-573, July.
    5. Ram Karan, 2003. "Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability," Australian Accounting Review, CPA Australia, vol. 13(31), pages 15-25, November.
    6. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
    7. Garry Carnegie & Peter Wolnizer, 1999. "Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets," Australian Accounting Review, CPA Australia, vol. 9(17), pages 16-21, March.
    8. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    9. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.
    10. J. Guthrie & L. Parker & L. M. English, 2003. "A Review of New Public Financial Management Change in Australia," Australian Accounting Review, CPA Australia, vol. 13(30), pages 3-9, July.

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