...Michela Arnaboldi; Irvine Lapsley Purpose The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact‐building process to explore the practice of asset management in these study settings. Design...

... are usually less than their total pension liabilities. Accounting principles Pensions Public sector management Assets management Over the last two decades, an historical‐based accounting literature has developed which is motivated by the perspective that the ideas and techniques of modern...