...Peir Peir Woon; Bikram Chatterjee; Carolyn J. Cordery Purpose The purpose of this paper is to contribute to the future development of heritage reporting in Australia. Public sector reporting of heritage has been a long-standing issue, due to shortcomings in (sector-neutral) for-profit-based...

... of deliberate strategies by the center, the paper also investigates how actual practices at the micro level have followed this process of reform, with reference to the administration of cultural heritage at the municipal level, based on a field research project. Findings A lack of understanding of the role...

...Allan Barton Purpose This paper seeks to reply/comment on the paper by Keith Hooper et al., titled “‘Knowing the price of everything and the value of nothing’: accounting for heritage assets”. Design/methodology/approach This note uses the economic theory of public goods to complement...

...Keith Hooper; Kate Kearins; Ruth Green Purpose This paper aims to examine the conceptual arguments surrounding accounting for heritage assets and the resistance by some New Zealand museums to a mandatory valuing of their holdings. Design/methodology/approach Evidence was derived from museum...