Governmental financial reporting of heritage assets from a user needs perspective
- Author
- Natalia Aversano and Johan Christiaens (UGent)
- Organization
- 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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Citation
Please use this url to cite or link to this publication: http://hdl.handle.net/1854/LU-5795924
- 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}}, }