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Governmental accounting for heritage assets: economic, social implications

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Cited by

2007What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting54 cited
2014Governmental Financial Reporting of Heritage Assets From a User Needs Perspective53 cited
2021The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)

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46 cited

2012Should all capital goods of governments be recognised as assets in financial accounting?46 cited

2020Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario46 cited

2020Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)33 cited

2019Heritage: the priceless hostage of accrual accounting31 cited

2018Does IPSAS Meet Heritage Assets’ User Needs?29 cited

2013Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution27 cited

2008Towards Harmonization or Standardization in Governmental Accounting? The International Public Sector Accounting Standards Board Experience27 cited

2021Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper25 cited

2019Heritage reporting by the Australian public sector20 cited

2019Accounting for heritage assets20 cited