Accounting, transparency and governance: the heritage assets problem

被引:38
作者
Biondi, Lucia [1 ]
Lapsley, Irvine [2 ]
机构
[1] Univ Rome Tre, Business Studies, Rome, Italy
[2] Univ Edinburgh, IPSAR, Univ Edinburgh Business Sch, Edinburgh, Midlothian, Scotland
关键词
Governance; Accounting; Transparency; Public value; Heritage assets;
D O I
10.1108/QRAM-04-2014-0035
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose - This paper aims at offering a contribution which addresses one particular issue heritage assets - as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach - After having identified three levels of transparency, a documentary analysis is used as the primary research method. Findings - The investigation carried out reveals that the first level, or minimal level, of transparency is unlikely to be achieved for public organizations with heritage assets, mainly due to deep seated, pernicious problems of asset recognition and valuation. Originality/value - This paper contributes to the debate on what constitutes "good public governance" by examining whether accounting can foster or enhance "good governance" through the lens of transparency.
引用
收藏
页码:146 / +
页数:20
相关论文
共 72 条
[1]  
Accounting Standards Board (ASB), 2006, HER ASS CAN ACC DO B
[2]   THE DIVERSITY OF ACCRUAL POLICIES IN LOCAL GOVERNMENT FINANCIAL REPORTING: AN EXAMINATION OF INFRASTRUCTURE, ART AND HERITAGE ASSETS IN GERMANY, ITALY AND THE UK [J].
Adam, Berit ;
Mussari, Riccardo ;
Jones, Rowan .
FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2011, 27 (02) :107-133
[3]  
ASB, 2006, FRED 40 ACC HER ASS
[4]  
ASB, 2009, FRS 30 HER ASS
[5]  
ASB, 1999, FFS 15 TANG FIX ASS
[6]  
Australian Accounting Standards Board, 2009, FRAM PREP PRES FIN S
[7]  
Australian Accounting Standards Board, 2009, AASB 116 PROP PLANT
[8]   Social justice in a cold climate: Could social accounting make a difference? [J].
Ball, Amanda ;
Seal, Will .
ACCOUNTING FORUM, 2005, 29 (04) :455-473
[9]   The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia [J].
Barton, Allan .
ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2009, 45 (02) :221-248
[10]  
Barton Allan D., 2000, ACCOUNT AUDIT ACCOUN, V13, P219, DOI [10.1108/09513570010323434, DOI 10.1108/09513570010323434]