IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v9y1999i17p16-21.html
   My bibliography  Save this article

Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets

Author

Listed:
  • GARRY CARNEGIE
  • PETER WOLNIZER

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:ausact:v:9:y:1999:i:17:p:16-21
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1999.tb00095.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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. Young, Joni J., 1994. "Outlining regulatory space: Agenda issues and the FASB," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 83-109, January.
    3. Roger L. Burritt & Michael McCrae & Chandra Benjamin, 1996. "What Is A Public-Sector Asset?," Australian Accounting Review, CPA Australia, vol. 6(11), pages 23-28, March.
    4. 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.
    5. Young, Joni J., 1996. "Institutional thinking: The case of financial instruments," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 487-512, July.
    6. Frank Micallef & Graham Peirson, 1997. "Financial Reporting of Cultural, Heritage, Scientific and Community Collections," Australian Accounting Review, CPA Australia, vol. 7(13), pages 31-37, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Natalia Aversano & Ferdinando Di Carlo & Giuseppe Sannino & Paolo Tartaglia Polcini & Rosa Lombardi, 2020. "Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1892-1899, July.
    3. Debidutta Pattnaik & Satish Kumar & Bruce Burton, 2021. "Thirty Years of The Australian Accounting Review: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 31(2), pages 150-164, June.
    4. 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.
    5. 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.
    6. Chew Ng & Bob Shead, 1999. "Major Issues Associated With the Reporting of Government Net Worth," Australian Accounting Review, CPA Australia, vol. 9(19), pages 61-68, November.
    7. 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.
    8. 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.
    9. Indra Abeysekera, 2006. "Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia," Australian Accounting Review, CPA Australia, vol. 16(38), pages 66-74, March.
    10. Garry D. Carnegie & Paolo Ferri & Lee D. Parker & Shannon I. L. Sidaway & Eva E. Tsahuridu, 2022. "Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports," Australian Accounting Review, CPA Australia, vol. 32(4), pages 460-472, December.
    11. 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.
    12. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    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. Kohler, Hervé & Pochet, Christine & Le Manh, Anne, 2021. "Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    5. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    6. Young, Joni J. & Williams, Paul F., 2010. "Sorting and comparing: Standard-setting and “ethical” categories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 509-521.
    7. Hervé Kohler & Christine Pochet & Anne Le Manh, 2021. "Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry," Post-Print hal-03337420, HAL.
    8. Filip Hrůza & Petr Valouch, 2016. "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 17-37.
    9. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
    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.
    11. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    12. Chew Ng & Bob Shead, 1999. "Major Issues Associated With the Reporting of Government Net Worth," Australian Accounting Review, CPA Australia, vol. 9(19), pages 61-68, November.
    13. Garry Carnegie & Brian West, 1997. "Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets," Australian Accounting Review, CPA Australia, vol. 7(14), pages 30-39, October.
    14. Frank Micallef & Graham Peirson, 1997. "Financial Reporting of Cultural, Heritage, Scientific and Community Collections," Australian Accounting Review, CPA Australia, vol. 7(13), pages 31-37, May.
    15. Stenka, Renata, 2022. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    16. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    17. Baudot, Lisa & Cooper, David J., 2022. "Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector," Accounting, Organizations and Society, Elsevier, vol. 99(C).
    18. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
    19. Paolo Ferri & Simone Napolitano & Luca Zan, 2023. "The income gap reporting framework in public not-for-profit organizations: the British Museum case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1303-1338, December.
    20. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:9:y:1999:i:17:p:16-21. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.