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Governmental financial reporting of heritage assets from a user needs perspective

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Abstract
The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government
Keywords
local government, heritage assets, user needs

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MLA
Aversano, Natalia, and Johan Christiaens. “Governmental Financial Reporting of Heritage Assets from a User Needs Perspective.” FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 2, John Wiley & Sons, 2014, pp. 150–74.
APA
Aversano, N., & Christiaens, J. (2014). Governmental financial reporting of heritage assets from a user needs perspective. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2, 150–174.
Chicago author-date
Aversano, Natalia, and Johan Christiaens. 2014. “Governmental Financial Reporting of Heritage Assets from a User Needs Perspective.” FINANCIAL ACCOUNTABILITY & MANAGEMENT 2: 150–74.
Chicago author-date (all authors)
Aversano, Natalia, and Johan Christiaens. 2014. “Governmental Financial Reporting of Heritage Assets from a User Needs Perspective.” FINANCIAL ACCOUNTABILITY & MANAGEMENT 2: 150–174.
Vancouver
1.
Aversano N, Christiaens J. Governmental financial reporting of heritage assets from a user needs perspective. FINANCIAL ACCOUNTABILITY & MANAGEMENT. 2014;2:150–74.
IEEE
[1]
N. Aversano and J. Christiaens, “Governmental financial reporting of heritage assets from a user needs perspective,” FINANCIAL ACCOUNTABILITY & MANAGEMENT, vol. 2, pp. 150–174, 2014.
@article{5795924,
  abstract     = {{The implementation of IPSASs in European Union countries and the
harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government}},
  author       = {{Aversano, Natalia and Christiaens, Johan}},
  issn         = {{0267-4424}},
  journal      = {{FINANCIAL ACCOUNTABILITY & MANAGEMENT}},
  keywords     = {{local government,heritage assets,user needs}},
  language     = {{eng}},
  pages        = {{150--174}},
  publisher    = {{John Wiley & Sons}},
  title        = {{Governmental financial reporting of heritage assets from a user needs perspective}},
  volume       = {{2}},
  year         = {{2014}},
}