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Abstract
<jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>From a methodological point of view, a content analysis was performed. First, the responses were classified according to level of agreement with the 13 items included in the CP on HA; second, the arguments adduced by respondents in supporting or contradicting the proposed approaches and definitions have been investigated.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The majority of responses came from countries with relevant differences in culture, administrative traditions and accounting systems. Governmental organizations strongly agreed with the recognition of heritage items as “assets” in financial reporting, while conflicting positions on measuring bases were identified.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study is one of the few studies based on the content of the comment letters received in response to the CP on HA. The present study can also give an idea of the content of the future IPSAS on HA. Moreover, it is the first study attempting to enrich the debate on governmental organizations’ participation to the IPSAS standard-setting process.</jats:p> </jats:sec>
Keywords
Political Science and International Relations, Geography, Planning and Development, Public Administration, Management, Monitoring, Policy and Law

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Citation

Please use this url to cite or link to this publication:

Chicago
Aversano, Natalia, Johan Christiaens, Paolo Tartaglia Polcini, and Giuseppe Sannino. 2019. “Accounting for Heritage Assets.” International Journal of Public Sector Management.
APA
Aversano, N., Christiaens, J., Tartaglia Polcini, P., & Sannino, G. (2019). Accounting for heritage assets. International Journal of Public Sector Management.
Vancouver
1.
Aversano N, Christiaens J, Tartaglia Polcini P, Sannino G. Accounting for heritage assets. International Journal of Public Sector Management. 2019;
MLA
Aversano, Natalia et al. “Accounting for Heritage Assets.” International Journal of Public Sector Management (2019): n. pag. Print.
@article{8624951,
  abstract     = {<jats:sec>
<jats:title content-type="abstract-subheading">Purpose</jats:title>
<jats:p>Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title>
<jats:p>From a methodological point of view, a content analysis was performed. First, the responses were classified according to level of agreement with the 13 items included in the CP on HA; second, the arguments adduced by respondents in supporting or contradicting the proposed approaches and definitions have been investigated.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Findings</jats:title>
<jats:p>The majority of responses came from countries with relevant differences in culture, administrative traditions and accounting systems. Governmental organizations strongly agreed with the recognition of heritage items as “assets” in financial reporting, while conflicting positions on measuring bases were identified.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Originality/value</jats:title>
<jats:p>This study is one of the few studies based on the content of the comment letters received in response to the CP on HA. The present study can also give an idea of the content of the future IPSAS on HA. Moreover, it is the first study attempting to enrich the debate on governmental organizations’ participation to the IPSAS standard-setting process.</jats:p>
</jats:sec>},
  author       = {Aversano, Natalia and Christiaens, Johan and Tartaglia Polcini, Paolo and Sannino, Giuseppe},
  issn         = {0951-3558},
  journal      = {International Journal of Public Sector Management},
  keywords     = {Political Science and International Relations,Geography,Planning and Development,Public Administration,Management,Monitoring,Policy and Law},
  language     = {eng},
  pages        = {15},
  title        = {Accounting for heritage assets},
  url          = {http://dx.doi.org/10.1108/ijpsm-12-2018-0275},
  year         = {2019},
}

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