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Financial Reporting of Cultural, Heritage, Scientific and Community Collections

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  • Frank Micallef
  • Graham Peirson

Abstract

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Suggested Citation

  • 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.
    • Handle: RePEc:bla:ausact:v:7:y:1997:i:13:p:31-37
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1997.tb00025.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. 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.
    3. Frey, Bruno S, 1994. "Cultural Economics and Museum Behaviour," Scottish Journal of Political Economy, Scottish Economic Society, vol. 41(3), pages 325-335, August.
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    4. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese & Tommaso Agasisti, 2021. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-20, July.
    5. 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.
    6. Ellwood, Sheila & Greenwood, Margaret, 2016. "Accounting for heritage assets: Does measuring economic value ‘kill the cat’?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 1-13.
    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. 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.
    9. 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.
    10. Apostol, Oana & Mäkelä, Hannele & Vinnari, Eija, 2023. "Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    11. 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.

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